science and technology Taxation of Individual Retirement Accounts, 2014 (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:38:11 GMT David J. Cartano, J.D. Analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Contents Includes: Introduction Traditional IRA Spousal IRA Roth IRA Coverdell Education Savings Account Rollover IRA Transfer IRA SEP IRA SARSEP IRA Individual Retirement Annuity Conduit IRA Employer and Employee Association Trusts Payroll Deduction IRA SIMPLE IRA Deemed IRA Under Employer Plan Prohibited Transactions Disclosure Statement Investments Bankruptcy, Tax Liens and Creditors Trustees and Custodians Reporting Requirements Divorce and Property Settlement Agreements Rulings Excise Taxes and Penalties ERISA State Taxes Taxation of Distributions Premature Distributions Minimum Distributions During Lifetime Minimum Distributions on Death Withholding Taxes Foreign Beneficiaries Estate Beneficiaries Trust Beneficiaries Charitable Beneficiaries Beneficiary Designation Forms Estate Taxes The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Full Article
science and technology Taxation of Individual Retirement Accounts, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 08:50:32 GMT Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Taxation of Compensation and Benefits (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:31:17 GMT David J. Cartano, J.D. Brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. CONTENTS: - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Taxation of Compensation and Benefits (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:53:27 GMT The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans
science and technology Tax Planning Strategies (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:16:53 GMT Completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Chapter 1: Importance of Tax Planning Chapter 2: Income Subject to Tax Chapter 3: Making Your Deductions Count Chapter 4: Investment Decisions Chapter 5: Retirement Savings Chapter 6: Early Retirement and Post-Retirement Strategies Chapter 7: Estate Planning – Minimizing Estate and Gift Taxes Chapter 8: Family Strategies Chapter 9: Education Incentives Chapter 10: Estimated Tax Chapter 11: Business Planning Chapter 12: Tax Strategies for the Self-Employed Appendices Tax Planning Checklist Tax Calendar Income Tax Rates Deduction Checklist 196 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax Planning Strategies (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:14:55 GMT This new edition of the popular Tax Planning Strategies book has been completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Other helpful appendices include: Tax Calendar Income Tax Rates Deductions Checklist If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis By www.cch.ca Published On :: Thu, 21 Mar 2013 08:19:56 GMT Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT Steven D. Simpson, J.D., LL.M Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance reporting requirements compliance steps, choices and mechanisms accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related Products Form 990 Compliance Guide, 2014 U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833
science and technology Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT Available: April 2012 Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related books: Form 990 Compliance Guide, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:42:58 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General Principles Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning 9780808039341 7" x 10" 1,200 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Full Article
science and technology Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:57:07 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate - General Principles Chapter 14 Estate Planning with Real Estate - Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning Related Products Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series Federal and State Taxation of Limited Liability Companies (2014) Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Full Article
science and technology Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:00:59 GMT 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. 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 Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:57:14 GMT Author: Glenn R. Carrington 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: Decide if the transaction should be taxable or nontaxable. Structure the deal for the best results–stock or asset acquisition. Achieve desired business objectives. 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 9780808039327 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Summary and Analysis of Fiscal Year 2015 U.S. Budget Proposal By www.cch.ca Published On :: Tue, 18 Mar 2014 09:51:13 GMT Complimentary: www.cch.ca/2015USBudget On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget. CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Strategic Use of Trusts in Tax and Estate Planning By www.cch.ca Published On :: Wed, 25 Jul 2012 08:52:25 GMT Strategic Use of Trusts in Tax and Estate Planning provides comprehensive and concise coverage of practical strategies and tactics to maximize the use of trusts in tax, estate and financial planning. Specifically designed for tax, legal and financial planning professionals, this is an essential resource for researching inter-vivos and testamentary trusts and understanding their domestic and foreign use. It clearly identifies tax savings situations, measures the risks involved and points out the items that can compromise the recourse of a trust for tax and financial planning purposes. This thorough guide provides an in-depth analysis of the attribution rules including recent CRA technical interpretations and court cases dealing with trusts and the attribution rules. In a dynamic and practical way, the author shares her extensive knowledge of the trust as a vehicle for planning. You will discover that the trust can not only be part of an estate planning framework, but can also be used in a vast number of situations. With this resource, you will be able to elaborate innovative strategies more easily and better understand the sometimes complex statutory framework. About the author Caroline Rhéaume, LL.L, M.Fisc., Adm.A., TEP, has her own firm and specializes in Canadian, American and French tax and estate planning, the use of trusts, incentive compensation of senior management and expatriate taxation. She also developed an expertise in the taxation of investments. She provides tax consulting services to high-net-worth individuals and families and oversees the coordination and administration of these services across Canada, France and the United States. Caroline gained her international experience working with multinational clients of all sizes. She is also the first professional from the province of Quebec to have completed the Seven Stages of Money Maturity program offered by the Kinder Institute that trains and coaches financial advisors worldwide. Ms. Rhéaume is the author of the best sellers Utilisation des fiducies en planification fiscale et financière and Stratégies de planification utilisant des fiducies, two books also publisIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology State Tax Handbook (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 13:35:02 GMT Provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included. 9780808038719 6" x 9" 696 pages Related Products California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology State Tax Handbook (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:27:51 GMT The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The 2014 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2013 to give practitioners up-to-date state tax information entering tax season. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 will be included. Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Guidebook to California Taxes 2014 Guidebook to Florida Taxes 2014 Guidebook to North Carolina Taxes 2014 Guidebook to Ohio Taxes 2014 Guidebook to Pennsylvania Taxes 2014 Guidebook to Illinois Taxes 2014 Guidebook to New Jersey Taxes 2014 Guidebook to New York Taxes 2014 Guidebook to MassachusettsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 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. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. 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 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article science and technology Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA 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 Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology S Corporation Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:53:31 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual real life situation. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Cash and Property Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Stock Redemptions and Complete Liquidations Chapter 16. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. 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. This book 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. A Brief Survey of 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 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. 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. This book 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. - Brief Survey of 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 Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology RBsource By www.cch.ca Published On :: Wed, 23 Jan 2013 08:28:05 GMT Introducing RBsource, the all-in-one online securities law resource, powered by The Securities Redbook. When all relevant content is connected online for you, imagine how much faster you'll work. Why choose RBsource? RBsource "thinks" right along with you, uniquely associating all related content from forms, statutes and regulations to related SEC guidance and interpretations. RBsource makes research far more streamlined and productive – so you can cover much more ground, much more quickly. RBsource takes the industry’s leading and most trusted securities law resources off the shelf and gives you access – anytime, anywhere, on any device. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Provincial Tax News By www.cch.ca Published On :: Mon, 27 May 2013 13:48:42 GMT Timely articles written by experienced tax professionals Stay up to date with the latest tax developments for all Canadian provinces and territories in one electronic newsletter. Each monthly issue includes a listing of recent bills, regulations, case law decisions, bulletins and forms, along with practical articles on timely topics written by high-profile practitioners. Provincial Tax News is free to subscribers of any CCH Provincial Tax Reporter: British Columbia Tax Reporter, Alberta & Territories Tax Reporter, Manitoba & Saskatchewan Tax Reporter, Ontario Tax Reporter, Quebec Tax Reporter, Atlantic Tax Reporter, Provincial Tax Reports – All Provinces & Territories. CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax News also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories GST Reporter GST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology ProSystem fx Tax for U.S. tax returns By www.cch.ca Published On :: Wed, 18 Jun 2014 11:04:50 GMT When you need to complete a U.S. tax return, put the power of Wolters Kluwer tax software to work for you with ProSystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by more than 2/3 of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8938, 8833, 8858, FBAR 114 and 114A, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Complete e-filing modules – including MeF. You can e-file from Canada all e-fillable forms (not just compulsory ones) including FBAR forms 114 and 114A. Works from local installation or from Wolters Kluwer’s servers. Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Free electronic conversion of client data from most popular U.S. tax packages - in your office. Flexible data entry Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training via the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Previous year archives and Network options are also available. For orders received before December 1st 2014, 2013 disk will be sent immediately free of charge. Highlights Automatic calculations, overrides, complete diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns including 8865 If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology ProSystem fx Practice Management By www.cch.ca Published On :: Wed, 07 May 2014 14:21:21 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology ProSystem <em>fx</em> Tax: for U.S. Tax Returns By www.cch.ca Published On :: Mon, 30 Apr 2007 13:50:05 GMT When you need to complete a U.S. tax return, put the power of CCH tax software to work for you with Prosystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by 65% of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features include: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8833, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Complete efiling modules Free electronic conversion of client data from most popular U.S. tax packages - in your office. Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training over the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Highlights Automatic calculations, overrides, diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns Fiduciary (1041) - Easily handles compliance requirements while offering complete presentation flexibility for all major types of estates and trusts Estate & Gift (706/709) - Handle all your estate and gift tax returns, with the features and capabilities you've come to expect from the industry leader - CCHIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article science and technology Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. 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 essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. 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science and technology State Tax Handbook (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 13:35:02 GMT Provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included. 9780808038719 6" x 9" 696 pages Related Products California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology State Tax Handbook (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:27:51 GMT The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The 2014 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2013 to give practitioners up-to-date state tax information entering tax season. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 will be included. Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Guidebook to California Taxes 2014 Guidebook to Florida Taxes 2014 Guidebook to North Carolina Taxes 2014 Guidebook to Ohio Taxes 2014 Guidebook to Pennsylvania Taxes 2014 Guidebook to Illinois Taxes 2014 Guidebook to New Jersey Taxes 2014 Guidebook to New York Taxes 2014 Guidebook to MassachusettsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 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. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. 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 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
science and technology Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA 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 Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology S Corporation Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:53:31 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual real life situation. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Cash and Property Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Stock Redemptions and Complete Liquidations Chapter 16. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. 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. This book 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. A Brief Survey of 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 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. 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. This book 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. - Brief Survey of 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 Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology RBsource By www.cch.ca Published On :: Wed, 23 Jan 2013 08:28:05 GMT Introducing RBsource, the all-in-one online securities law resource, powered by The Securities Redbook. When all relevant content is connected online for you, imagine how much faster you'll work. Why choose RBsource? RBsource "thinks" right along with you, uniquely associating all related content from forms, statutes and regulations to related SEC guidance and interpretations. RBsource makes research far more streamlined and productive – so you can cover much more ground, much more quickly. RBsource takes the industry’s leading and most trusted securities law resources off the shelf and gives you access – anytime, anywhere, on any device. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Provincial Tax News By www.cch.ca Published On :: Mon, 27 May 2013 13:48:42 GMT Timely articles written by experienced tax professionals Stay up to date with the latest tax developments for all Canadian provinces and territories in one electronic newsletter. Each monthly issue includes a listing of recent bills, regulations, case law decisions, bulletins and forms, along with practical articles on timely topics written by high-profile practitioners. Provincial Tax News is free to subscribers of any CCH Provincial Tax Reporter: British Columbia Tax Reporter, Alberta & Territories Tax Reporter, Manitoba & Saskatchewan Tax Reporter, Ontario Tax Reporter, Quebec Tax Reporter, Atlantic Tax Reporter, Provincial Tax Reports – All Provinces & Territories. CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax News also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories GST Reporter GST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology ProSystem fx Tax for U.S. tax returns By www.cch.ca Published On :: Wed, 18 Jun 2014 11:04:50 GMT When you need to complete a U.S. tax return, put the power of Wolters Kluwer tax software to work for you with ProSystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by more than 2/3 of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8938, 8833, 8858, FBAR 114 and 114A, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Complete e-filing modules – including MeF. You can e-file from Canada all e-fillable forms (not just compulsory ones) including FBAR forms 114 and 114A. Works from local installation or from Wolters Kluwer’s servers. Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Free electronic conversion of client data from most popular U.S. tax packages - in your office. Flexible data entry Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training via the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Previous year archives and Network options are also available. For orders received before December 1st 2014, 2013 disk will be sent immediately free of charge. Highlights Automatic calculations, overrides, complete diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns including 8865 If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology ProSystem fx Practice Management By www.cch.ca Published On :: Wed, 07 May 2014 14:21:21 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology ProSystem <em>fx</em> Tax: for U.S. Tax Returns By www.cch.ca Published On :: Mon, 30 Apr 2007 13:50:05 GMT When you need to complete a U.S. tax return, put the power of CCH tax software to work for you with Prosystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by 65% of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features include: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8833, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Complete efiling modules Free electronic conversion of client data from most popular U.S. tax packages - in your office. Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training over the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Highlights Automatic calculations, overrides, diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns Fiduciary (1041) - Easily handles compliance requirements while offering complete presentation flexibility for all major types of estates and trusts Estate & Gift (706/709) - Handle all your estate and gift tax returns, with the features and capabilities you've come to expect from the industry leader - CCHIf you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article science and technology Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. 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 essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article science and technology Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. 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science and technology S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. 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. This book 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. A Brief Survey of 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 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. 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. This book 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. - Brief Survey of 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 Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology RBsource By www.cch.ca Published On :: Wed, 23 Jan 2013 08:28:05 GMT Introducing RBsource, the all-in-one online securities law resource, powered by The Securities Redbook. When all relevant content is connected online for you, imagine how much faster you'll work. Why choose RBsource? RBsource "thinks" right along with you, uniquely associating all related content from forms, statutes and regulations to related SEC guidance and interpretations. RBsource makes research far more streamlined and productive – so you can cover much more ground, much more quickly. RBsource takes the industry’s leading and most trusted securities law resources off the shelf and gives you access – anytime, anywhere, on any device. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Provincial Tax News By www.cch.ca Published On :: Mon, 27 May 2013 13:48:42 GMT Timely articles written by experienced tax professionals Stay up to date with the latest tax developments for all Canadian provinces and territories in one electronic newsletter. Each monthly issue includes a listing of recent bills, regulations, case law decisions, bulletins and forms, along with practical articles on timely topics written by high-profile practitioners. Provincial Tax News is free to subscribers of any CCH Provincial Tax Reporter: British Columbia Tax Reporter, Alberta & Territories Tax Reporter, Manitoba & Saskatchewan Tax Reporter, Ontario Tax Reporter, Quebec Tax Reporter, Atlantic Tax Reporter, Provincial Tax Reports – All Provinces & Territories. CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax News also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories GST Reporter GST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology ProSystem fx Tax for U.S. tax returns By www.cch.ca Published On :: Wed, 18 Jun 2014 11:04:50 GMT When you need to complete a U.S. tax return, put the power of Wolters Kluwer tax software to work for you with ProSystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by more than 2/3 of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8938, 8833, 8858, FBAR 114 and 114A, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Complete e-filing modules – including MeF. You can e-file from Canada all e-fillable forms (not just compulsory ones) including FBAR forms 114 and 114A. Works from local installation or from Wolters Kluwer’s servers. Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Free electronic conversion of client data from most popular U.S. tax packages - in your office. Flexible data entry Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training via the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Previous year archives and Network options are also available. For orders received before December 1st 2014, 2013 disk will be sent immediately free of charge. Highlights Automatic calculations, overrides, complete diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns including 8865 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology ProSystem fx Practice Management By www.cch.ca Published On :: Wed, 07 May 2014 14:21:21 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology ProSystem <em>fx</em> Tax: for U.S. Tax Returns By www.cch.ca Published On :: Mon, 30 Apr 2007 13:50:05 GMT When you need to complete a U.S. tax return, put the power of CCH tax software to work for you with Prosystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State). Used by 65% of the top 30,000 U.S. firms Used by nearly 50% of the top Canadian accounting firms Features include: Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8833, etc. The best system and tax support in the industry! Even during tax season, our customer support is always there when needed! Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation Displays prior-year amounts on screen Complete efiling modules Free electronic conversion of client data from most popular U.S. tax packages - in your office. Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry Classroom-quality interactive training over the Internet More field or form-specific help than any other tax program Links to explanations on IntelliConnect Highlights Automatic calculations, overrides, diagnostics, and optimizations are available for every type of U.S. return. Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR) Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F) Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns Fiduciary (1041) - Easily handles compliance requirements while offering complete presentation flexibility for all major types of estates and trusts Estate & Gift (706/709) - Handle all your estate and gift tax returns, with the features and capabilities you've come to expect from the industry leader - CCHIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article
science and technology Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. 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 essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
science and technology Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
