Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)   

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Michigan returns or who are required to deal with Michigan taxes. 

This popular Guidebook is now in its 42nd year of providing practitioners with concise and authoritative information on Michigan taxes.  It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including:

• income tax
• single business tax
• sales and use taxes
• intangibles tax
• inheritance, estate and generation-skipping transfer taxes

Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. 

For the user's convenience in determining what is new in the Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.  While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.  Helpful references to both the Michigan and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.  Detailed references to specific paragraphs in the comprehensive CCH Michigan Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.
 

Related Titles:

• State Tax Handbook 2011
• Guidebook to Illinois Taxes (2011)
• Guidebook to California Taxes (2011)
• Guidebook to Connecticut Taxes

  If you would like more details about this product, or would like to order a copy online, please click here.

  
  
  Full Article
  
  

Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book) is the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC Topic 820's fair value measurement standards.

Includes all the ASC Topic 820 support materials you need to remain in compliance with all requirements, including common Q&A's, helpful practice aids, official FASB documents, and sample SEC filings.

Related Books:

• Accounting Research Manager - ARM

 

If you would like more details about this product, or would like to order a copy online, please click here.

Available: August 2011

Australia’s number one tax reference is designed to help practitioners, businesses, other organizations and students quickly locate accurate answers to their tax questions.

Whether it is being used to help prepare tax returns for the current tax year or to work out the tax issues and implications of decisions and transactions in the immediate future years, the Australian Master Tax Guide is an essential resource for anyone working in or dealing with tax. Up-to-date through June 30, 2011.

• Cross referenced at the end of each CCH paragraph to more detailed information in key CCH updating services
• Handy checklists and tables, complete effective life (depreciation) tables and a calendar of key tax dates
• Entirely new chapter of handy tax checklists
• A practical way to keep up to date on the changes to Australia’s complex tax system

The CCH Australian Master Tax Guide is written and updated by CCH's team of tax accountants and lawyers, and a select group of top tax professionals.

 

If you would like more details about this product, or would like to order a copy online, please click here.

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)   

If you would like more details about this product, or would like to order a copy online, please click here.

Available: Late June 2012

Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

Volume 1:

1. Overview of the Fiduciary Entity
2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
3. Principles of Federal Income Tax for Fiduciaries
4. Itemized Deductions
5. Distributions
6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
7. Estimated Taxes
8. Passive Activity Loss Limitations
9. Trusts: Formation to Termination
10. Charitable Remainder Trusts
11. Charitable Lead Trusts
12. Alternative Use of Grantor Trusts in Transactional Planning
13. Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
14. Grantor Trust Rules
15. Foreign Trusts Treated as Grantor Trusts

Volume 2:

1.  Estates: Formation to Termination
2. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
3. Income Tax Aspects of Generation-Skipping Transfers
4. State Taxation of Fiduciaries and Beneficiaries
5. Special Commercial Trusts
6. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
7. Foreign Trusts and Estates

Related books:

• U.S. Master Estate and Gift Tax Guide (2013) 
• Family Foundation Handbook (2013) – U.S.
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

If you would like more details about this product, or would like to order a copy online, please click here.

Available: October 2011

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2012) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions.

It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

The key tax planning suggestions offered upfront in each chapter and meticulous footnotes to show authority throughout make the Guide's discussions a roadmap for further research. Helpful tables, charts, lists and examples reflect the author's penchant for illustrating the rules and principles in the most understandable way.

Organized for day-to-day use, but offering a depth of discussion that readers will want to read thoroughly, the U.S. Master Bank Tax Guide reflects the author's 30+ years of banking industry experience and his proficiency at teaching in both the law school and tax professional venues. This resource not only explains the fundamental tax rules and principles that apply to banks, it also identifies and guides the reader through the many opportunities and pitfalls that may be present. From choice of entity advantages and disadvantages and treatment of start-up costs to handling ordinary and necessary expense items and acquisition and expansion considerations, the Guide offers the practical guidance that all bank tax practitioners need, value and appreciate.

CONTENTS:

- Entities subject to bank tax rules
- Accounting for interest, fee and other income
- Discount, points and premium
- Securities dealers and investors
- Nonperforming loans
- Modified debt
- Foreclosures
- Business expenses
- Interest expense
- Bad-debt deductions
- Acquisitions
- Business tax credits

  

If you would like more details about this product, or would like to order a copy online, please click here.

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)

   

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Massachusetts.  Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings.  This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Massachusetts returns or who are required to deal with Massachusetts taxes.

Now in its 43rd edition, this popular handbook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest:

• personal income tax
• corporation excise (income) tax
• taxes on banks and other financial institutions
• sales and use taxes
• estate tax

Other Massachusetts taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.  

The Guidebook includes additional practical tips, pointers and examples to practitioners by Stephen M. Politi, Esq., a partner of the Boston law firm, Engel & Schultz, P.C.  This valuable commentary helps practitioners further apply the complex principles of Massachusetts tax law to specific practice situations.

For the user's convenience in determining what is new in the Massachusetts tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.  While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Massachusetts and related federal provisions are provided throughout for those who wish to examine full text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy.  Helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

 

Related Titles:

• State Tax Handbook 2011
• Full Article

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute income and commodity tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

• Canadian Tax Reporter commentary
• Income Tax Act and Regulations
• Dominion Tax Cases – 2013
• Dominion Tax Cases – 1920-2012
• Tax Treaties and Social Security Agreements
• Canadian Master Tax Guide
• Income Tax Folios, Bulletins, Circulars, and Technical News
• Federal Income Tax forms and guides
• Tax Window Files
• Window on Canadian Tax (commentary on Tax Window Files)
• Canadian GST/HST Reporter
• GST/HST forms and guides
• GST/HST Headquarters Letters
• Provincial Tax Reporters (all provinces)
• Special reports and dispatches

Bonus features:

• CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Tax Topics
  • Dominion Tax Cases
  • Canadian GST/HST Monitor
  • Provincial Tax News
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

If you would like more details about this product, or would like to order a copy online, please click here.

Available: August 2011

Authors: Michael S. Schadewald, Ph.D., CPA and Robert J.Misey, Jr., J.D., MBA and LL.M.

Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice.

The book is written primarily as a desk reference for tax practitioners and is organized into four parts.

Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules.

Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations.

Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations.

Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

If you would like more details about this product, or would like to order a copy online, please click here.

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)  

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland.  Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings.  Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes.

This authoritative Guidebook is the one source those involved with Maryland taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest including:

• personal income tax
• corporate income tax
• sales and use taxes
• death taxes
• property taxes
• utility franchise tax
• insurance gross premiums tax

Other Maryland taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.  

The 2011 Edition includes additional practical tips, pointers and examples to practitioners by Walter R. Calvert, J.D. and Denise V. Corsaro, J.D. of the Baltimore office of the law firm, Venable LLP.  This valuable commentary helps practitioners further understand and apply the complex principles of Maryland tax law to specific practice situations.

For the user's convenience in determining what is new in the Maryland tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law.  While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.  Helpful references to both the Maryland and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.  Detailed references to specific paragraphs in the comprehensive CCH Maryland Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

• State Tax Handbook 2011
• Full Article

Available: September 2011

Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2012 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Related Books:

• U.S. Master Tax Guide (2013) 
• Estate Planning (2013 Edition) (U.S.) 
• Family Foundation Handbook (2013) – U.S.

If you would like more details about this product, or would like to order a copy online, please click here.

Available: January 2012

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)  

If you would like more details about this product, or would like to order a copy online, please click here.

Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.

Key topics discussed in the book include:

• Drop-shipments
• Non-resident override rule
• Place of supply rules
• Cross-border transactions
• Imports and exports
• De facto importer rules
• Permanent establishments and carrying on business in Canada
• Recovery of tax by non-residents

The book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.

Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.

In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.

Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.

He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.

If you would like more details about this product, or would like to order a copy online, please click here.

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)  

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Guidebook to Florida Taxes is the perfect resource for practitioners working with state taxation in Florida. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Florida returns or who are required to deal with Florida taxes.  

Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Florida taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest, including:

• corporation income tax (applicable to all corporations including banks and insurance companies)
• sales and use taxes
• intangible personal property tax
• estate tax

Other Florida taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax; exemptions; basis and rate of tax; and returns and payment.    

The Guidebook includes additional practical tips, pointers and examples to practitioners by James M. Ervin, Jr., Esq., a partner of the Tallahassee office of the law firm, Holland & Knight, LLP. This valuable commentary helps practitioners further apply the complex principles of Florida tax law to specific practice situations.

For the user's convenience in determining what is new in the Florida tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Florida and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Florida Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

• State Tax Handbook 2011
• If you would like more details about this product, or would like to order a copy online, please click here.
  
  
  Full Article
  
  

Available: October 2010

Author: Glenn R. Carrington

Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results-stock or asset acquisition.
3. Achieve desired business objectives.

This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayer’s ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions. In addition to updates of all rulings, cases and legislation, the 2010 edition contains a new chapter on Bankruptcy.

Chapter 1       Taxable and Tax-Free Acquisitions
Chapter 2       Basic Concepts in Deductibility and Capitalization
Chapter 3       Accounting for Restructuring Transactions under Code §351, 338, 381, 721, and 1001
Chapter 4       Treatment of Contingent Liabilities
Chapter 5       Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6       Final Capitalization Regulations
Chapter 7       Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8       Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9       Amortization of Intangibles under Code §197
Chapter 10     Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11     Consolidated Return Tax Accounting Issues
Chapter 12     Tax Accounting Issues in Bankruptcies and Work-outs

Related Books:

• Full Article

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

1. What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.
2. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.
3. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

The 2012 edition is current through the following pronouncements:

- SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

- SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)

- SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

If you would like more details about this product, or would like to order a copy online, please click here.

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)

  

If you would like more details about this product, or would like to order a copy online, please click here.

Available: November 2011

Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states.

The 2012 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

Chapter 1 Nature and Purpose of Sales and Use Taxation
Chapter 2 Constitutional Rights
Chapter 3 Taxable Persons
Chapter 4 Taxable Transactions
Chapter 5 Interstate and Extraterritorial Transactions  
Chapter 6 Subjects of Sales and Use Taxes
Chapter 7 Amount of Tax
Chapter 8 Accounting Methods
Chapter 9 Rates of Tax
Chapter 10 Returns or Reports
Chapter 11 Payment
Chapter 12 Refunds and Credits
Chapter 13 Organization of State Sales and Use Tax Administrations
Chapter 14 License and Registration
Chapter 15 Audits
Chapter 16 Assessment and Appeals Process
Chapter 17 Collection of Tax by Seller
Chapter 18 Collection of Tax by State
Chapter 19 Penalties
Chapter 20 Local State Taxes
Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
Chapter 22 Gross Receipts Tax 

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Guidebook to Connecticut Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Connecticut.  Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings.  This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Connecticut returns or who are required to deal with Connecticut taxes.

The comprehensive and authoritative Guidebook is authored by a team of leading experts in Connecticut state taxation:

• Richard D. Pomp--Coordinating Editor
• Leslie E. Grodd, Esq.--Estate and Gift Taxes
• Christine L. Hill, Esq.--Sales and Use Taxes
• Diana L. Leyden, Esq.--Miscellaneous Taxes
• Glenn G. Rybacki, Esq.--Administration and Procedure
• David F. Sherwood, Esq.--Property Tax
• Jay M. Smolin, CPA--Personal Income Tax
• Richard W. Tomeo, Esq.--Corporate Business Tax
• Laura R. Wyeth, CPA--Sales and Use Taxes

It is the one source those involved with Connecticut taxation need for quick and accurate answers, presenting thorough coverage of the taxes of major interest including:

• personal income tax
• corporation income tax
• sales and use taxes

Other Connecticut taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the user's convenience in determining what is new in the Connecticut tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.  While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.  Helpful references to both the Connecticut and related federal provisions are provided throughout for those who wish to examine full text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy.  Helpful references to specific paragraphs in the comprehensive CCH Connecticut Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:  

• State

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Book available: December 2011
Standalone CD available: December 2011

Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II.

The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.

The GAAP Guide satisfies all AICPA peer review standards and requirements.

Generally Accepted Accounting Principles:

• Accounting Changes
• Accounting Policies and Standards
• Advertising
• Balance Sheet Classification and Related Display Issues
• Bankruptcy and Reorganization
• Business Combinations
• Capitalization and Expense Recognition Concepts
• Cash Flow Statement
• Computer Software
• Consolidated Financial Statements
• Contingencies, Risks, and Uncertainties
• Convertible Debt and Debt with Warrants
• Deferred Compensation Contracts
• Depreciable Assets and Depreciation
• Development Stage Enterprises
• Earnings per Share
• Equity Method
• Extinguishment of Debt
• Fair Value
• Financial Instruments
• Foreign Operations and Exchange
• Government Contracts
• Impairment of Long-Lived Assets
• Income Taxes
• Installment SalesIntangible Assets
• Interest Costs Capitalized
• Interest on Receivables and Payables
• Interim Financial Reporting
• Inventory
• Investments in Debt and Equity Securities
• Leases
• Long-Term Construction Contracts
• Long-Term Obligations
• Nonmonetary Transactions
• Pension Plans
• Personal Financial Statements
• Postemployment and Postretirement Benefits Other Than Pensions
• Product Financing Arrangements
• Property Taxes
• Real Estate Transactions
• Related Party Disclosures
• Research and Development
• Results of Operations
• Revenue Recognition
• Segment Reporting
• Stock-Based Payments
• Stockholder

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Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library Plan with Tax Window Library is ideally suited to professionals who depend on up-to-the-minute tax information and are looking for insight into the CRA’s approach to the law.

The Internet version is updated frequently.

Content includes:

• Income Tax Bulletins, Circulars, and Technical News
• Income Tax Act and Regulations
• Canadian Tax Reporter commentary
• Current Dominion Tax Cases
• Archival Dominion Tax Cases
• Tax treaties and Social Security agreements
• Canadian Master Tax Guide
• Federal Income Tax forms and guides
• Tax Window Files
• Special reports

Bonus features:

• Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  
  • Tax Topics
  • Dominion Tax Cases
  • Canadian GST/HST Monitor
  • Window on Canadian Tax (commentary on Tax Window Files)
• Roadmaps
  Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research.
• CCH Smart Charts^® (with CCH Online only)
  Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest.
• Quick Links
  Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information.
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing res

If you would like more details about this product, or would like to order a copy online, please click here.

When you subscribe to Canadian GST & Commodity Tax Cases, you will be kept informed and up-to-date with recent court rulingsand developing trends in case law. The most relevant court decisions will be brought into focus for you with comprehensive andinsightful case comments written by the experts at McCarthy Tétrault LLP, helping you makeinformed decisions quickly and confidently.

Includes newsletter, Canadian GST & Commodity Tax Cases. Available to be e-mailed in PDF format only.

Loose leaf updated every two months.

If you would like more details about this product, or would like to order a copy online, please click here.

Available: August 2010

Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.  

The book's practical coverage and approach include:

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible   goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.  

Table of Contents 

Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482

• Arm's length standard
• Best method rule
• Comparability
• Arm's length range
• Determination of true taxable income
• Collateral Adjustments
• Transfer pricing and non-recognition provisions
• Blocked income

Chapter 3 - Methods for Transfers of Tangible Property

• Comparable uncontrolled price method (with cases applying this method)
• Resale price method
• Cost plus method
• Cost-plus method
• Comparable profit method
• Profit split method
• Unspecified methods

Chapter 4 - Methods

If you would like more details about this product, or would like to order a copy online, please click here.

Available: December 2011

Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.

To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

Revenue Recognition Guide covers the following topics:

• Revenue-Related Literature
• General Principles
• Multiple-Deliverable Revenue Arrangements
• Product Deliverables
• Service Deliverables
• Intellectual Property Deliverables
• Miscellaneous Issues
• Contract Accounting
• Software: A Complete Model
• Presentation
• Disclosures
• Future Expectations

Related Books:

• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition  

If you would like more details about this product, or would like to order a copy online, please click here.

Available: October  2011

The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included.

The 2012 Edition includes coverage of the following:

• SAS-121 (AU 722) (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)
• SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
• SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements.

Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs.

The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer).

• AU 100: Introduction
• AU 200: General Standards
• AU 300: Standards of Field Work
• AU 400: First, Second, and Third Standards of Reporting
• AU 500: Fourth Standard of Reporting
• AU 600: Other Types of Reports
• AU 700: Special Topics
• AU 800: Compliance Auditing
• AU 900: Special Reports of the Committee on Auditing Procedure
• AT Section: Statements on Standards for Attestation EngagementsIf you would like more details about this product, or would like to order a copy online, please click here.
  
  
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Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.

Related Books:

• U.S. Master Sales and Use Tax Guide (2012)
• Sales and Use Tax Answer Book 2013 
• California Sales and Use Tax Answer Book 2011

If you would like more details about this product, or would like to order a copy online, please click here.

Available: November 2011

This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

• Accounting Policies, Changes in Accounting Estimates, and Errors
• Borrowing Costs
• Business Combinations
• Cash Flow Statement
• Changing Prices and Hyperinflationary Economies
• Consolidated Financial Statements
• Construction Contracts
• Earnings Per Share
• Employee Benefits
• The Equity Method
• Events After the Balance Sheet Date
• Financial Instruments
• Foreign Currency Translation
• Government Grants and Government Assistance
• Impairment of Assets
• Income Taxes
• Intangible Assets
• Interim Financial Reporting
• Inventories
• Investment Property
• Leases
• Non-Current Assets Held for Sale and Discontinued Operations
• Property, Plant, and Equipment
• Provisions, Contingent Liabilities, and Contingent Assets
• Related-Party Disclosures
• Revenue
• Segment Reporting
• Share-Based Payment

Part III: Industry-Specific Standards

• Agriculture
• Insurance Contracts
• Mineral Resources: Exploration and Evaluation  

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers.

This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation.  A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions.

The CCH Guidebook to California Taxes is designed to accomplish four main objectives
:

1. Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units.
2. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns.
3. Present a readable quick reference to the personal income tax and taxes on corporate income.
4. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference.

Related Titles:

• State Tax Handbook 2011
• Guidebook to Illinois Taxes (2011)
• Guidebook to Connecticut Taxes (2011)
• Guidebook to Florida Taxes (2011)
• Full Article

Available: May 2012

Author: Clark Nuber

This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.
  
- Real-world examples
- Filled-in-forms and checklists
- Worksheets
- Discussion of unresolved issues
- Traps for the unwary 

1. Introduction to Form 990, Return of Organization Exempt From Income Tax
2. Form 990 Heading
3. Part I - Summary
4. Part II - Signature Block
5. Part III - Statement of Program Service Accomplishments
6. Part IV - Checklist of Required Schedules
7. Part V - Statements Regarding Other IRS Filings and Tax Compliance
8. Part VI- Governance, Management, and Disclosure
9. Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest  Compensated Employees, and Independent Contractors
10. Part VIII - Statement of Revenue
11. Part IX - Statement of Functional Expenses
12. Part X - Balance Sheet
13. Part XI - Reconciliation of Net Assets
14. Part XII - Financial Statements and Reporting
15. Schedule A - Public Charity Status and Public Support
16. Schedule B - Schedule of Contributors
17. Schedule C - Political Campaign and Lobbying Activities
18. Schedule D - Supplemental Financial Statements
19. Schedule E - Schools
20. Schedule F - Statement of Activities Outside the United States
21. Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
22. Schedule H - Hospitals
23. Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
24. Schedule J - Compensation Information
25. Schedule K - Supplemental Information on Tax-Exempt Bonds
26. Schedule L - Transactions With Interested Persons
27. Schedule M - Noncash Contributions
28. Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
29. Schedule O - Supplemental Information to Form 990
30. Schedule R - Related Organizations and Unrelated Partnerships

Related books:

• Tax Compliance for Tax-Exempt Organizations (2012) (U.S.)

 

If you would like more details about this product, or would like to order a copy online, please click here.

Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance.  It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from:

Preparers will benefit from:

1. Compliance oriented, line-by-line approach,
2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
3. New rules and form changes highlighted.
4. Charts and tables summarizing important concepts, facts and figures
5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
6. References to U.S. Master Tax Guide paragraphs.

Related Books:

• 1040 Express Answers (2012)
• 1041 Express Answers (2012)
• 1065 Express Answers (2012)
• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• Income Tax Regulations (Winter 2012)

 

If you would like more details about this product, or would like to order a copy online, please click here.

Available: March 2012

A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.

Especially helpful are the multistate quick-answer charts - a CCH exclusive!

OVERVIEW
- Constitutional Issues--Federal Limitations
- Multistate Agreements

CHARTS
- Agricultural Exemptions
- Clothing
- Collection Discounts Allowed Seller
- Components of Basis
- Computers and Computer Services
- Drop Shipments
- Electronic Payment of Sales Tax
- Exemption and Resale Certificates' Validity Periods
- Financial Institutions
- Food and Meals
- Interest Rates on Delinquent or Deficient Payments
- Leases and Rentals
- Mail-Order Sales
- Manufacturing and Machinery
- Medicines, Medical Services and Devices
- Newspapers and Periodicals
- Occasional Sales
- Penalties
- Pollution Control Equipment
- Rates and Basis
- Sales for Resale
- Services
- Statutes of Limitations
- Tax Calendar
- Taxpayer Remedies
- Trade-Ins
- Vending Machine Sales

STATE SUMMARIES
For each state:
- Scope of Tax
- Tax Base
- List of Exemptions, Exceptions and Exclusions
- Rate of Tax
- Local Taxes
- Returns, Payments, and Due Dates
- Prepayment of Taxes
- Vendor Registration
- Sales or Use Tax Credits
- Deficiency Assessments
- Audit Procedures
- Statute of Limitations
- Application for Refund

Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project.

Related Books:

• Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012
• Sales and Use Tax Answer Book (2013) 
• U.S. Master Excise Tax Guide (Seventh Edition)

If you would like more details about this product, or would like to order a copy online, please click here.

Available: November 2011

This book helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements.

To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC.

• Topically arranged to follow the FASB's Accounting Standards Codification (ASC).
• Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand.
• Serves as a working guide so practitioners can find solutions to complex practice problems quickly.
• Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.
• Enables clear understanding of the accounting requirements of the pronouncements.

Chapters:

• General principles
• Presentation
• Assets
• Liabilities
• Equity
• Revenue
• Expenses
• Broad transactions
• Industry

Also contains:

• Conceptual framework
• Accounting Standards Updates
• Exposure Drafts
• How to cross-reference the Codification and pre-Codification standards
• Present value factors

 

If you would like more details about this product, or would like to order a copy online, please click here.

FP Solutions is the most powerful financial planning software on the market to give your clients the means to achieve more.

If you would like more details about this product, or would like to order a copy online, please click here.

Available: September 2011

Authors: Jerry J. McCoy, J.D.; and Kathryn W. Miree; J.D.

Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

                          1.  Introduction

2.  Family Foundation Basics

3.  How To Create A Family Foundation

4.  Using Charitable Trusts To Fund The Family Foundation

5.  Designing The Family Foundation

6.  Operating Restrictions

7.  Grantmaking

8.  Foundation Administration

                           9.  Special Issues

Related Books:

• U.S. Master Estate and Gift Tax Guide (2012)
• Estate Planning (2012 Edition) (U.S.)

   

If you would like more details about this product, or would like to order a copy online, please click here.

Available: October 2010

Authors: Jerry J. McCoy, Kathryn W. Miree, J.D.

The Family Foundation Handbook provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grant making to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

2011 Highlights:

• A new section on L3Cs and B Corporations and the role those new entities play in grantmaking.
• New regulations, revenue rulings, and private letter rulings impacting family foundations.
• The most recent statistics of related to family foundation trends and profiles from The Foundation Center, the Council on Foundations, the IRS, and the Association of Small Foundations.
• The most recent data on family foundation investment returns, asset allocations, and administrative expenses with a special emphasis on salary data.
• Updated statutory references for state volunteer protection laws.
• Updated statutory references for states that have adopted the Uniform Prudent Management of Institutional Funds Act (which is quickly replacing Uniform Management of Institutional Funds Acts across the country) and the impact that will have on foundation management.
• The most current list of resources for family foundations including resources, publications grants and administrative software, online research sites, charitable trade groups, and socially responsible investment funds and firms.
• The new statutory rules under the Pension Protection Act affecting Type III supporting organizations, and the Proposed Treasury Regulations associated with those rules.
• Expanded discussion of the uncertain status of the federal estate tax and the tax on generation-skipping transfers as this edition went to press.
• An additional alternative for the person considering a family foundation – the medical research organization.
• Expanded discussion of the privacy and disclosure aspects of a family foundation with some potential strategies for the person who regards this as a major concern.

Content:

• Introduction.
• Family Foundation Basics
• How To Create A Family Foundation
• Using Charitable Trusts To Fund The Family Foundation
• Designing The Family Foundation
• Operating Restrictions
• Grantmaking
• Foundation Administration
• Special Issues
• Bibliography
• Table of Cases
• Table of Statute

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CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

Preparers will benefit from:

• Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.
• Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
• New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls.
• Highly visual, two-color presentation, making it it faster and easier to find the information you need.
• Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
• Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
• References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.
• Detailed topical index, including references to everyday practice terminology, point you to the answers you need.
• Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

CONTENTS:

Tab 1:  Filing Issues

Tab 2:  Form 1041

Tab 3:  Income In Respect of a Decedent

Tab 4:  Business Income (or Loss)

Tab 5:  Farm Income (or Loss)

Tab 6:  Rents, Royalties, Partnerships

Tab 7:  Schedules A--Charitable Deduction and B--Income Distribution Deduction

Tab 8:  Schedule G--Tax Computation and Other Information

Tab 9:  Schedule I--AMT

Tab 10:  Schedule D--Capital Gains and Losses

Tab 11:  Schedule J--Accumulation Distribution

Tab 12:  Depreciation, Depletion, Amortization

Tab 13:  Schedule K-1

Tab 14:  Modification and Termination

Tab 15:  State Tax Information

Tab 16:  Index 

With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips!

1

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Available: December 2011

This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

• Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
• Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.
• Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law.
• Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research  the estate and gift tax law.
• Code Finding List for quick reference to the IRC sections cited.
• Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed.

The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. 

If you would like more details about this product, or would like to order a copy online, please click here.

CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois.  Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings.  This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Illinois returns or who are required to deal with Illinois taxes.

Now in its 41st edition, this popular handbook is the one source those involved with Illinois taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest including:

• Personal Income Tax
• Corporate Income Tax
• Sales And Use Taxes

Other Illinois taxes are summarized, as well, including the administration and imposition of City of Chicago taxes, with particular emphasis placed on persons or transactions subject to the tax, the basis and rate of tax, and the new annual return provisions.Administration and imposition of City of Chicago taxes 

The Guidebook includes additional practical tips, pointers and examples to practitioners by Marilyn A. Wethekam, Fred O. Marcus, Jordan M. Goodman, David A. Hughes, Brian L. Browdy, and C. Eric Fader of Horwood Marcus & Berk in Chicago.  This valuable commentary helps practitioners further apply the complex principles of Illinois tax law to specific practice situations.

For the user's convenience in determining what is new in the Illinois tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law.  While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.  Helpful references to both the Illinois and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.  Detailed references to specific paragraphs in the comprehensive CCH Illinois Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

• Full Article

Understanding the Taxation of Partnerships is now available online. Use your online subscription to: 

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere

Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle.

The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include:

• changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning;
• the SIFT partnership rules;
• recent cases that have implications for partnerships; and
• additional material on partnerships in the foreign affiliate context.

Other topics covered include:

• how partnerships differ from joint ventures and other entities;
• computation of partnership income;
• the "at-risk" rules;
• transfers of property to and from partnerships, and other reorganizations involving partnerships;
• professional partnerships; and
• partnerships in the international context.

The 6th Edition is current to September 30, 2010.

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Available: November 2010

Author: Scott Taub CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. 

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

This edition has been updated to reflect the new FASB Accounting Standards Codification^TM    and includes both pre- and post-Codification references for quick access to the information you need in the way that you prefer accessing it. 

The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.
To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

Material can be located several ways: the Cross-Reference lists pre- and post-Codification references and shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic.

Revenue Recognition Guide covers the following topics:

• Revenue-Related Literature
• General Principles
• Multiple-Element Arrangements
• Product Deliverables
• Service Deliverables
• Intellectual Property Deliverables
• Miscellaneous Issues
• Contract Accounting
• Software: A Complete Model
• Presentation
• Disclosures
• Future Expectations and Projects

Related Books:

• U.S. Master Tax Guide®, 2011
• Full Article

The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.

Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including:

• Eligibility of activities and expenditures for the SR&ED program
• How to identify SR&ED activities in commercial projects
• Management and documentation of SR&ED projects
• The review of SR&ED contracts by tax authorities
• New CRA administrative policies
• Recent changes to the Income Tax Act

The Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules.

Topics include:

• Eligible SR&ED activities as defined in the law
• Excluded activities
• Common practice
• Tribunals and the concept of SR&ED
• The CRA’s interpretation of the concept of experimental development
• Issues with respect to the eligibility of the activities
• SR&ED projects and business projects
• Fundamental and applied research
• Industrial research
• Experimental development projects within business projects
• Research and development of products and processes
• Strategic development of products and processes
• Innovation and business strategy
• Introduction of new technologies and development of products and processes
• Purchases of technology, know-how or SR&ED results
• Purchase, development and improvement of production equipment
• Projects involving industrial control and automation
• Moulds and tools
• Eligible experimentation activities and trial runs
• Software development
• Documentation

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  Full Article
  
  

If you are a tax professional, Taxprep is for you. We have put our years of tax experience into this product, giving you the most sophisticated line of tax preparation programs available in Canada. Taxprep has been developed by professionals with you in mind. It incorporates a wide range of features designed with one purpose – to help you do your job faster and serve your clients more effectively. And all Taxprep programs are fully bilingual and cover all provinces and territories. The fact is, 28 of the top 30 accounting firms in Canada trust the power and reliability of Taxprep. If you're not using Taxprep, why not give it a try. Once you do, you'll wonder how you ever managed without it!

For detailed information about Taxprep, please click here.

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For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements.

Features & Coverage:

• Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats
• Saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• References to CRA documents, legislation and cases

Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.

Table of Contents:

Chapter 1 - Introduction

What is a Trust?

• Basic Types of Trusts
• Determining Whether a Trust Exists
• Parties to a Trust
• Purpose Trusts and Charitable Purpose Trusts

Chapter 2 - Filing a Trust Income Tax Return and Related Matters

• Filing Requirements
• Payment of Tax
• Penalties
• Assessments, Objections and Appeals
• Taxpayer Relief Provisions
• Other Considerations

Chapter 3 - Identification: Types of Trusts

• Testamentary Trusts
• Inter Vivos Trusts

Chapter 4 - Total Trust Income

• Total Trust Income (“Step 2" on T3 return)
• Capital Gains and Losses
• Pension Income
• Dividends from Taxable Canadian Corporations
• Foreign Investment Income
• Other Investment Income
• Business, Farming, Fishing, and Rental Income
• NISA Fund No.2 <

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Introduction to Federal Income Taxation in Canada, 32nd Edition gives you a smart learning advantage – here’s how:

• Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
• Review questions throughout the textbook include discussion notes at the end of the book
• Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
• Student DVD includes extra problems and solutions for self-study
• CCH research software and CANTAX software also included on DVD

New this year – Student Study Guide:  This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a glossary.

Income Tax Act compliant

Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

Reality checked

We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

• Updated annually to reflect Budget and other legislative changes to income tax provisions
• All assignment materials have been carefully prepared and tested

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

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