tax

INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson

In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012.
 
The book includes a CD of entire contents of book.

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




tax

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition)

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013.

Presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

7-1/2" x 10"    5,296 pages


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tax

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included.  


tax

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2011 Edition)

Available: June 2011

Provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2011

    • Reader-friendly format
    • Expanded page size and larger type fonts
    • Two-volume format.

      Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

       

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




      tax

      INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)

      This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2014.

      Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes.
      The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

      9780808039471    7-1/4" x 10"     4,968 pages

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      tax

      INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)

      This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2013.

      CCH's Internal Revenue Code features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

      Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

      Still available: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013)

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      tax

      Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013)

      This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statutory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a
      Code section or subsection if reference to prior law is required.

      You might also be interested in the summer edition.

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      tax

      Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)

      Byrle M. Abbin

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

      Volume 1:

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

      Volume 2
      16. Estates: Formation to Termination
      17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
      18. Income Tax Aspects of Generation-Skipping Transfers
      19. State Taxation of Fiduciaries and Beneficiaries
      20. Special Commercial Trusts
      21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
      22. Foreign Trusts and Estates

      7" x 10"     2,232 pages


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      Like-Kind Exchanges U

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      tax

      Income Taxation of Fiduciaries and Beneficiaries (2013)(U.S)

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



      Volume 1:

      1.    Overview of the Fiduciary Entity

      2.    The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy

      3.    Principles of Federal Income Tax for Fiduciaries

      4.    Itemized Deductions

      5.    Distributions

      6.    Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules

      7.    Estimated Taxes

      8.    Passive Activity Loss Limitations

      9.    Trusts: Formation to Termination

      10.    Charitable Remainder Trusts

      11.    Charitable Lead Trusts

      12.    Alternative Use of Grantor Trusts in Transactional Planning

      13.    Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust

      14.    Grantor Trust Rules

      15.    Foreign Trusts Treated as Grantor Trusts



      Volume 2

      16.    Estates: Formation to Termination

      17.    Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests

      18.    Income Tax Aspects of Generation-Skipping Transfers

      19.    State Taxation of Fiduciaries and Beneficiaries

      20.    Special Commercial Trusts

      21.    IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax

      22.    Foreign Trusts and Estates





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




      tax

      Income Tax Regulations, Summer 2014 Edition (U.S.)

      Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

      CCH's federal tax regulations volumes include:

      • Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
      • All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
      • Helpful finding devices such as:
        • Topical Index to final, temporary and proposed regulations
        • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
        • Table of Public Laws by number and title
        • Table of Regulations that do not reflect changes made by recently enacted public laws
        • Proposed Reg Preamble finder
        • Table of how to locate and identify Regulations.
      This new edition will include all income tax regulations issued through May 1, 2014

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




      tax

      Income Tax Regulations, Summer 2013 Edition (U.S.)

      Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

      • Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
      • All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

      Includes all income tax regulations issued through May 1, 2013.

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




      tax

      Income Tax Regulations, Summer 2012 Edition (U.S.)

      Available: Late June 2012

      Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

      - Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
      - All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
      - Helpful finding devices such as: 

      • Topical Index to final, temporary and proposed regulations
      • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
      • Table of Public Laws by number and title
      • Table of Regulations that do not reflect changes made by recently enacted public laws
      • Proposed Reg Preamble finder
      • Table of how to locate and identify Regulations.

      Includes all income tax regulations issued through May 1, 2012 .


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




      tax

      Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)

      Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

      • Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
      • All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.
      Include all regulations issued through November 1, 2014 and will be available for shipping in December, 2014.

      9780808039402    6-1/4" x 9-1/8"    14,144 pages

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      CCH Accounting for Income Taxes, 2015 Edition (U.S.)
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      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)
      U.S. Master Depreciation Guide (2015)

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      tax

      Income Tax Regulations (Winter 2014 Edition), December 2013 (US)

      Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. 
      • Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. 
      • All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. 

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




      tax

      Income Tax Regulations (Winter 2013) (U.S.)

      Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

      Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

      All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

      This new edition will include all regulations issued through November 1, 2012 and will be available for shipping late in December/early January.

      You might be interested in:
      - U.S. Master Tax Guide (2013)
      - Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013)
      - Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013)
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      tax

      Guidebook to Texas Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      6" x 9"

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      tax

      Guidebook to Texas Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      372 pages


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      Guidebook to Pennsylvania Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      6" x 9"

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      tax

      Guidebook to Pennsylvania Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      924 pages

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      tax

      Guidebook to Ohio Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      Guidebook to Ohio Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      384 pages


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      Guidebook to North Carolina Taxes 2015

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      Guidebook to North Carolina Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      696 pages

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      Guidebook to New York Taxes 2015

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      Guidebook to New York Taxes 2014

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      tax

      Guidebook to New Jersey Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      6" x 9"

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




      tax

      Guidebook to New Jersey Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      312 pages


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      Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

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      New York Residency and Allocation Audit Handbook (2014)

      Sales and Use Tax Answer Book (2014)

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




      tax

      Guidebook to Michigan Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
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      Sales and Use Tax Answer Book (2015)
      U.S. Master Multistate Corporate Tax Guide (2015)

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      tax

      Guidebook to Michigan Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      440 pages


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      tax

      Guidebook to Massachusetts Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      tax

      Guidebook to Massachusetts Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      324 pages


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      tax

      Guidebook to Maryland Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      360 pages


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      tax

      Guidebook to Illinois Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      Multistate Corporate Tax Guide - Mid-Year Edition (2014)
      Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
      Multistate Guide to Estate Planning (2015) (w/CD)
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      Sales and Use Tax Answer Book (2015)
      U.S. Master Multistate Corporate Tax Guide (2015)

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




      tax

      Guidebook to Illinois Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      408 pages

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      tax

      Guidebook to Florida Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      tax

      Guidebook to Florida Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      312 pages

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      tax

      Guidebook to Connecticut Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      tax

      Guidebook to Connecticut Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

      324 pages

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      tax

      Guidebook to California Taxes 2015

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      tax

      Guidebook to California Taxes 2014

      CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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      tax

      Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.)

      Author: Andrea S. Kramer

      A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.

      Part 1 Overview of the Markets
      Part 2 Overview of Selected Market Participants
      Part 3: Taxation of Market Participants
      Part 4 Taxation of Capital Transactions
      Part 5 Taxation of Ordinary Income Transactions
      Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations
      Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations
      Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions
      Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests
      Part 10 Taxation of Debt Securities and Options on Debt Securities
      Part 11 Taxation of Asset-Backed Securities
      Part 12 Taxation of Physical Commodities and Options on Commodities
      Part 13 Taxation of Section 1256 Contracts
      Part 14 Tax Consequences of Holding Offsetting Positions (Straddles)
      Part 15 Foreign Currency and International Operations
      Part 16 Notional Principal Contracts


      9780808039549   6" x 9"     1,152 pages

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      tax

      Financial Products: Taxation, Regulation and Design (2014 Supplement) (US)

      Author: Andrea S. Kramer

      A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.

      Part 1:       Overview of the Markets
      Part 2:       Overview of Selected Market Participants
      Part 3:       Taxation of Market Participants
      Part 4:       Taxation of Capital Transactions
      Part 5:       Taxation of Ordinary Income Transactions
      Part 6:       Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations
      Part 7:       Treatment of Gain or Loss on Terminations of Contract Rights and Obligations
      Part 8:       Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase
                         Transactions
      Part 9:       Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests,
                         and Publicly Traded Trust Interests
      Part 10:     Taxation of Debt Securities and Options on Debt Securities
      Part 11:     Taxation of Asset-Backed Securities
      Part 12:     Taxation of Physical Commodities and Options on Commodities
      Part 13:     Taxation of Section 1256 Contracts
      Part 14:     Tax Consequences of Holding Offsetting Positions (Straddles)
      Part 15:      Foreign Currency and International Operations
      Part 16:      Notional Principal Contracts

      1,152 pages


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      tax

      Federal Taxation: Comprehensive Topics (2013) (U.S.)

      Available: April 2012

      A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

      CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. 

      Comprehensive Topics provides 25 chapters and additional support materials as follows:

        1. Introduction to Federal Taxation and Understanding the Federal Tax Law
        2. Tax Research, Practice and Procedure
        3. Individual Taxation--An Overview
        4. Gross Income
        5. Gross Income--Exclusions
        6. Deductions: General Concepts and Trade or Business Deductions
        7. Deductions: Business/Investment Losses and Passive Activity Losses
        8. Deductions: Itemized Deductions
        9. Tax Credits, Prepayments, and Special Methods
      10. Property Transactions: Determination of Basis and Gains and Losses
      11. Property Transactions: Nonrecognition of Gains and Losses
      12. Property Transactions: Treatment of Capital and Section 1231 Assets
      13. Tax Accounting
      14. Taxation of Corporations--Basic Concepts
      15. Corporate Nonliquidating Distributions
      16. Corporate Distributions in Complete Liquidations
      17. Corporate Reorganizations
      18. Accumulated Earnings and Personal Holding Company Taxes
      19. Partnerships--Formation and Operation
      20. Partnerships--Distributions, Sales and Exchanges
      21. S Corporations
      22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
      23. Income Taxation of Trusts and Estates
      24. Deferred Compensation and Education Planning
      25. Multijurisdictional Taxation: International and State and Local Transactions
      - Appendix
      - Glossary of Tax Terms
      - Finding Lists
      - Table of Cases
      - Topical Index

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      tax

      Federal Taxation: Comprehensive Topics (2014) (U.S)

      A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.



      CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.  



      Comprehensive Topics provides 25 chapters and additional support materials as follows:



      1.    Introduction to Federal Taxation and Understanding the Federal Tax Law

      2.    Tax Research, Practice and Procedure

      3.    Individual Taxation - An Overview

      4.    Gross Income

      5.    Gross Income--Exclusions

      6.    Deductions: General Concepts and Trade or Business Deductions

      7.    Deductions: Business/Investment Losses and Passive Activity Losses

      8.    Deductions: Itemized Deductions

      9.    Tax Credits, Prepayments, and Special Methods

      10.    Property Transactions: Determination of Basis and Gains and Losses

      11.    Property Transactions: Nonrecognition of Gains and Losses

      12.    Property Transactions: Treatment of Capital and Section 1231 Assets

      13.    Tax Accounting

      14.    Taxation of Corporations--Basic Concepts

      15.    Corporate Nonliquidating Distributions

      16.    Corporate Distributions in Complete Liquidations

      17.    Corporate Reorganizations

      18.    Accumulated Earnings and Personal Holding Company Taxes

      19.    Partnerships--Formation and Operation

      20.    Partnerships--Distributions, Sales and Exchanges

      21.    S Corporations

      22.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

      23.    Income Taxation of Trusts and Estates

      24.    Deferred Compensation and Education Planning

      25.    Multijurisdictional Taxation: International and State and Local Transactions

      -    Appendix

      -    Glossary of Tax Terms

      -    Finding Lists

      -    Table of Cases

      -    Topical In

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




      tax

      Federal Taxation: Basic Principles (2014)

      A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex).

      Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.

      CONTENTS:
      Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

      1.    Introduction to Federal Taxation and Understanding the Federal Tax Law
      2.    Tax Research, Practice and Procedure
      3.    Individual Taxation-An Overview
      4.    Gross Income
      5.    Gross Income-Exclusions
      6.    Deductions: General Concepts and Trade or Business Deductions
      7.    Deductions: Business/Investment Losses and Passive Activity Losses
      8.    Deductions: Itemized Deductions
      9.    Tax Credits, Prepayments and Special Methods
      10.    Property Transactions: Determination of Basis and Gains and Losses
      11.    Property Transactions: Nonrecognition of Gains and Losses
      12.    Property Transactions: Treatment of Capital and Section 1231 Assets
      13.    Tax Accounting
      14.    Deferred Compensation and Education Savings Plans
      15.    Tax Planning for Individuals
      16.    Partnerships, Corporations and S Corporations
      17.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
      18.    Income Taxation of Trusts and Estates
      -    Appendix
      -    Glossary of Tax Terms
      -    Finding Lists
      -    Table of Cases
      -    Topical Index

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      tax

      Federal Taxation: Basic Principles (2013) (U.S.)

      Available: April 2012

      A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses.

      Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.
       
      It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.

      CONTENTS:
      Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

      1. Introduction to Federal Taxation and Understanding the Federal Tax Law
      2. Tax Research, Practice and Procedure
      3. Individual Taxation-An Overview
      4. Gross Income
      5. Gross Income-Exclusions
      6. Deductions: General Concepts and Trade or Business Deductions
      7. Deductions: Business/Investment Losses and Passive Activity Losses
      8. Deductions: Itemized Deductions
      9. Tax Credits, Prepayments and Special Methods
      10. Property Transactions: Determination of Basis and Gains and Losses
      11. Property Transactions: Nonrecognition of Gains and Losses
      12. Property Transactions: Treatment of Capital and Section 1231 Assets
      13. Tax Accounting
      14. Deferred Compensation and Education Savings Plans
      15. Tax Planning for Individuals
      16. Partnerships,Corporations and S Corporations
      17. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
      18. Income Taxation of Trusts and Estates
      -Appendix
      -Glossary of Tax Terms
      -Finding Lists
      -Table of Cases
      -Topical Index


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      tax

      Federal Taxation Practice and Procedure (11th Edition) (US)

      Robert J. Misey, Jr., JD, MBA, LLM

      Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS.

      This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion
      of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered.

      Chapter 1: Organization of the IRS
      Chapter 2: Practice Before the Internal Revenue Service
      Chapter 3: Ethical Responsibilities
      Chapter 4: Examination of Returns
      Chapter 5: Large Case Audits
      Chapter 6: Investigative Authority of the Internal Revenue Service
      Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners
      Chapter 8: Partnership Audit Procedures
      Chapter 9: Penalties and Interest
      Chapter 10: Statute of Limitations on Assessment
      Chapter 11: Access to Internal Revenue Service Information
      Chapter 12: The Appeals Office
      Chapter 13: Assessment Procedure
      Chapter 14: The Collection Process
      Chapter 15: Claims for Refund
      Chapter 16: Private Rulings and Determination Letters
      Chapter 17: International Tax Procedure
      Chapter 18: Criminal Tax Procedure
      Chapter 19: Indirect Method of Proving Income

      7" x 10"    1,000 pages

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      Federal Taxation: Basic Principles (2014)
      Principles of Business Taxation (2014) (U.S.)


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




      tax

      Federal Taxation of Business Organizations and Their Owners (U.S.)

      Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges.

      Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms.

      -    Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
      -    Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
      -    Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.     
      -    End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.  

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      Federal Taxation: Basic Principles (2014)
      Principles of Business Taxation (2014) (U.S.)

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




      tax

      Federal Tax Study Manual (2014) (U.S.)

      Available: April 2012

      Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

      The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.


      Related books:

       

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




      tax

      Federal Tax Study Manual (2014) (U.S)

      Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

      The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.

      Related Products

      Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
      Federal Tax Practitioner’s Guide (2015) (U.S.)
      Federal Taxation Practice and Procedure (11th Edition) (US)
      Federal Taxation: Basic Principles (2014)
      Principles of Business Taxation (2014) (U.S.)

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