ede

Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015

Robert E. Beam, FCA,
Stanley Laiken, PhD,
James J. Barnett, FCA

This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment.

Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation.

The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion.

The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study.

NEW TO THE TEXTBOOK

  • Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
  • Updated content in a contemporary, student-friendly format.
  • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
  • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
NEW TO THE STUDY GUIDE
  • Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA.
  • Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions.
  • Updated content in a contemporary, student-friendly format.
  • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
  • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
  • Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study.
  • Assignment problems are classified into three categories that enable students to work at their knowledge level:

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




ede

Introduction to Federal Income Taxation in Canada, 34th Edition

Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how:

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

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

Power Point slides: Updated, customizable, and designed to assist instructors with program delivery.

Income Tax Act compliant

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

Reality checked

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

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

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




ede

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

Related books:


ede

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.




ede

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

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 (2015) (U.S.)
Federal Taxation Practice and Procedure (11th Edition) (US)If you would like more details about this product, or would like to order a copy online, please click here.




ede

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


Related books:


ede

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

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 (2015) (U.S.)
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.




ede

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.  

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 (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.




ede

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.




ede

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.




ede

Federal Tax Practitioner’s Guide (2015) (U.S.)

Author: Susan Flax Posner

Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles.

This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The  Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that present the details in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues
The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered.

Key Tax Return Filing Facts    
Excise Tax Rates    
Federal Tax Calendar (if available at time of publication)
    
Figuring the Individual Income Tax
1.    Individuals — Filing Status, Personal Exemptions, Standard Deduction    
2.    Gross Income —  Inclusions    
3.    Retirement Plans    
4.    Employee Fringe Benefits    
5.    Gross Income —  Exclusions    
6.    Gain or Loss —  Basis —  Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals
    
Maximizing Deductions and Credits
9.    Personal Deductions    <

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




ede

Federal Tax Course: A Guide for the Tax Practitioner (2014) (US)

Author: Susan Flax Posner

Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles.

The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that painstakingly present the detail in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered.

Key Tax Return Filing Facts    
Excise Tax Rates    
Federal Tax Calendar (if available at time of publication)
    
Figuring the Individual Tax
 1.     Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates    
 2.     Gross Income Inclusions    
 3.     Retirement Plans    
 4.     Employee Fringe Benefits    
 5.     Gross Income Exclusions    
 6.     Gain or Loss Basis Recognition
 7.     Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
 8.     Capital Gains and Losses of Individuals
    
Maximizing Deductions and Credits
 9.     Personal Deductions    
10.     Travel and Entertainment Deductions    
11.     Depreciation    
12.     Business Deductions    
13.     Losses and Bad Debts    
14.     Tax Credits, Estimated Tax for Individuals
    
Withholding Payroll Taxes - Minimum Tax Accounting
15. &nb

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




ede

Federal Securities Law Reporter

Federal Securities Law Reporter is a comprehensive resource covering the federal laws and rules that regulate the issuance and trading of securities, corporate disclosure, insider reporting, broker-dealer requirements and duties, self-regulatory organizations, investment companies, investment advisers, and accountants and attorneys practicing before the Securities and Exchange Commission.

It provides the full text of the Securities Act of 1933, the Securities Exchange Act of 1934, Investment Company Act of 1940, Investment Advisers Act of 1940, the Sarbanes-Oxley Act of 2002, the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010, and other federal securities laws, as well as the regulations and forms of the SEC. It includes explanations that discuss, summarize and coordinate law, rule interpretations and court decisions.

It also includes the full text of court opinions deciding issues of federal securities law, all SEC rulemaking releases and other selected SEC releases and no-action letters. It is organized by act, with SEC rules, CCH explanations, and other materials located among the act sections to which they relate.

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




ede

Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

Robert E. Beam, FCA,
Stanley Laiken, PhD,
James J. Barnett, FCA

Designed to convey the fundamentals of taxation, this practical resource has been redesigned to improve accessibility and increase student comprehension.


Drawing on the well-established core text Introduction to Federal Income Taxation in Canada, this textbook is ideal for students enrolled in introductory accounting and taxation programs or related introductory courses.

  • Covers the fundamental federal income taxation curriculum with a narrower scope and topical coverage.
  • References to the Income Tax Act are incorporated throughout the text, with all key topics covered.
  • Supplemental material for students and instructors makes learning even easier, including Study Guide with review questions, multiple choice questions and exercises.
  • Includes two handy appendices: Individual Tax Facts and Withholding Tax.
  • Instructor Resources include a Solutions Manual and a customizable PowerPoint Presentation for planning and lectures.
The 2014-2015 edition of our texts and study guides contain many new features that make our industry-leading materials even more relevant and easy to use.

NEW TO THE TEXTBOOK AND STUDY GUIDE

  • Updated content in a contemporary, student-friendly format.
  • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
  • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
NEW TO THE TEXTBOOK
  • Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
NEW TO THE STUDY GUIDE
  • Type 1, Type 2 and Type 3 problems in the Study Guide offer different degrees of difficulty to help students develop and integrate new concepts specific to their requirements.
Available as a special bundle with

Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition


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




ede

Federal Income Taxation: Fundamentals, 6th Edition

The Federal Income Taxation: Fundamentals, 6th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking:

  • Business
  • Economics
  • Taxation
  • Law
This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses: 
  • CGA
  • CMA
  • CA
Student Friendly

CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension.
  • Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage
  • Study Guide and supplemental material for students and instructors makes learning even easier
  • Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter
  • The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge
  • Practical examples and applications are designed to anchor and integrate learning
  • References to the Income Tax Act are incorporated throughout the text, with all key topics covered
  • Includes two extra appendices: Individual Tax Facts and Withholding Tax

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




ede

Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)

Mark L. Ascher. J.D., LL.M.,

Brings you up to date on the latest developments in this complex and constantly changing area.

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements.

1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Revenue Rulings
Table of Federal Statutes
Table of State Statutes
Table of Uniform and Model Acts
Table of Restatements of Law
Index

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.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
Fiduciary Accounting Answer Book, 2015 (U.S.)
Grantor Trust Answer Book, 2015 (U.S.)
Practical Guide to Estate Planning, 201

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




ede

Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement)

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:
1.    The Income Tax Meaning of Estates and Trusts
2.    Decedent's Income Tax Liability for the Year of Death
3.    Income in Respect of Decedents
4.    Partnership Interests
5.    Distributable Net Income
6.    The Charitable Deduction
7.    Distributions
8.    The Passive Activity Rules
9.    The Throwback Rule
10.    Grantor Trusts
11.    Split-Interest Charitable Trusts
12.    Termination and Modification
13.    The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

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




ede

Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)

Available: June 2012

Author: Mark L. Ascher

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:

  1. The Income Tax Meaning of Estates and Trusts
  2. Decedent's Income Tax Liability for the Year of Death
  3. Income in Respect of Decedents
  4. Partnership Interests
  5. Distributable Net Income
  6. The Charitable Deduction
  7. Distributions
  8. The Passive Activity Rules
  9. The Throwback Rule
  10. Grantor Trusts
  11. Split-Interest Charitable Trusts
  12. Termination and Modification
  13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Loose-leaf book

Related books:

 

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




ede

Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.)

Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout

Among the subjects covered in this quick answer reference are:
- Decedent's last return
- Death of a partnership member
- Decedent's stock holdings
- Income tax return of estate or trust
- Grantor trusts
- Beneficiary's tax liability
- Bankruptcy estates
- Fiduciary duties and liabilities


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




ede

Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)

At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.

This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed.

Among the subjects covered in this quick answer reference are:

  • Decedent's last return
  • Death of a partnership member
  • Decedent's stock holdings
  • Income tax return of estate or trust
  • Grantor trusts
  • Beneficiary's tax liability
  • Bankruptcy estates
  • Fiduciary duties and liabilities
9780808038382  6" x 9"     240 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 Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Full Article



ede

Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.)

Authors: David C. Garlock, J.D., Principal Author and Editor.
Contributing Authors:  Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro

This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas.

  • Basic Concepts
  • Determining Total Original Issue Discount
  • Imputed Interest on Debt Issued for Property
  • Below-Market and Intercompany Loans
  • Current Inclusion and Deduction of OID
  • Accounting for Interest
  • Short-term Obligations
  • Variable Rate Debt Instruments
  • Contingent Debt Instruments and Integration
  • OID: Additional Special Topics
  • Market Discount
  • Bond Premium
  • Sales, Exchanges, Recapitalizations and Redemptions
  • Debt Modifications
  • Cancellation of Debt
  • Coupon Stripping
  • Information Reporting and Withholding
  • International Issues
9780808039143    6" x 9"    1,368 pages

Related Products

U.S. Master Bank Tax Guide (2015)
Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.)
Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.)

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




ede

Federal Income Taxation of Debt Instruments (2013 Supplement) (U.S.)

Authors: David C. Garlock, J.D., Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro

This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many
related areas.

CONTENTS:

  • Basic Concepts
  • Determining Total Original Issue Discount
  • Imputed Interest on Debt Issued for Property
  • Below-Market and Intercompany Loans
  • Current Inclusion and Deduction of OID
  • Accounting for Interest
  • Short-term Obligations
  • Variable Rate Debt Instruments
  • Contingent Debt Instruments and Integration
  • OID: Additional Special Topics
  • Market Discount
  • Bond Premium
  • Sales, Exchanges, Recapitalizations and Redemptions
  • Debt Modifications
  • Cancellation of Debt
  • Coupon Stripping
  • Information Reporting and Withholding
  • International Issues

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




ede

Federal Income Tax: Code and Regulations— Selected Sections (2013-2014) (U.S.)

 Author: Martin B. Dickinson

Provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Special features of this volume include:

  • Shortcut table for computation of corporation income taxes
  • All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2013
  • Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
  • Every Code section page carries a footer indicating the specific Code subsection carried on the page — for example, Sec. 271(e)
  • Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page — for example, Reg. Sec. 1.706-1(c)(3)
  • Includes CD of entire contents of the book

The 2013-2014 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2013 and other significant developments that took place throughout the year.

1,776 pages

Related Products

2013 U.S. Master Tax Guide + the Legislative Update Combo

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

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

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




ede

Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.)

Martin B. Dickinson

Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This book reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Special features of this volume include:

  • Convenient shortcut table for computation of corporation income taxes
  • All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2014
  • Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
  • Every Code section page carries a footer indicating the specific Code subsection carried on the page-for example, Sec. 271(e)
  • Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page-for example, Reg. Sec. 1.706-1(c)(3)
  • Includes CD of entire contents of the book

The 2014-2015 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2014 and other significant developments that took place throughout the year.

7 ½" x 10"    1,776 pages


Related Products

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)
INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)

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




ede

Federal Income Tax: Code and Regulations - Selected Sections (2012-2013)

Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume IRC and Income Tax Regulations.

Special features of this volume include:

  • Convenient shortcut table for computation of corporation income taxes
  • All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2012
  • Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
  • Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e)
  • Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3)
  • Includes CD of entire contents of the book

The 2012-2013 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2012 and other significant developments that took place throughout the year. 

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




ede

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Related Products

Estate & Gift Tax Handbook (2014) (U.S.)
Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
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.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
Fiduciary Accounting Answer Book, 2015 (U.S.)
Grantor Trust Answer Book, 2015 (U.S.)
Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)
Price on Contemporary Estate Planning (2015) (U.S.)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.

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




ede

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

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




ede

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012

Related books:

 

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




ede

Federal and State Taxation of Limited Liability Companies (2015) (U.S.)

David J. Cartano, J.D.

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples.

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

7" x 10" 1,064 pages

Related Products

Practical Guide to Partnerships and LLCs (6th Edition) (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)
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.




ede

Federal and State Taxation of Limited Liability Companies (2014) (U.S.)

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

  1. Introduction
  2. Summary of LLC Laws
  3. Advantages and Disadvantages of LLCs
  4. Special Issues Regarding S Corporations and LLCs
  5. Classification of LLCs
  6. Contributions
  7. Taxation of LLC Income
  8. Allocations
  9. Basis and Member's Share of Debt
  10. Distributions
  11. Reorganizations
  12. Terminations
  13. Loss Limitations
  14. Payments and Benefits to Members
  15. Transfer of Membership Interests
  16. Self-Employment and Employment Taxes
  17. Accounting Methods and Procedures
  18. Foreign LLCs
  19. Foreign-Owned Domestic LLCs
  20. Investment LLCs
  21. Estate and Gift Tax Planning
  22. Federal and State Filing Requirements
  23. State Tax Laws
  24. Asset Protection, Charging Orders and Creditors' Rights

1,064 pages

    Related Products

    Practical Guide to Partnerships and LLCs (6th Edition)

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

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

     

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




    ede

    Federal and State Taxation of Limited Liability Companies (2013)

    Author: David J. Cartano

    This hands-on treatise is dedicated entirely to the taxation of LLCs.  It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

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




    ede

    Federal and State Taxation of Limited Liability Companies (2013)

    Available: June 2012

    Author: David J. Cartano

    Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

    Related books:

     

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




    ede

    Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

    Author: Linda M. Johnson, Ph.D., CPA

    Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • 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.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:
    1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
    2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
    3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.
    9780808038009   8-1/2" x 11"    848 pages


    Related Products

    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)
    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.




    ede

    Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.)

    Author: Linda M. Johnson, Ph.D., CPA

    Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • 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 real-world 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.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    1. Overview of the Tax Structure
    2. Tax Determination, Payments and Reporting Procedures
    3. Gross Income Inclusions
    4. Gross Income Exclusions and Deductions for AGI
    5. Personal Itemized Deductions
    6. Other Itemized Deductions
    7. Self-Employment
    8. Depreciation and Amortization
    9. Rental Activities
    10. Property: Basis and Nontaxable Exchanges
    11. Property: Capital Gains and Losses, and Depreciation Recapture
    12. NOLs, AMT, and Business Tax Credits
    13. Withholding, Payroll, and Estimated Taxes
    14. C Corporations
    15. Partnerships and S Corporations

    16.       Tax Tables
            Earned Income Credit Tables
    848 pages


    Related Products

    Federal Taxation: Basic Principles (2014)

    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)

    1040 Express Answers (201

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




    ede

    Bennett on Bankruptcy Precedents, 2nd Edition

    Published: December 2008


    Bennett on Bankruptcy Precedents, 2nd Edition is a collection of forms and precedents adapted from the prescribed forms under the Bankruptcy and Insolvency Act. These are designed to guide the bankruptcy practitioner through the complete bankruptcy process, from the initial retainer and court filings through to discharge and appeals.

    What's included:

    • Precedents
    • Companies' Creditors Arrangements Act
    • Commentary
    • A DVD containing the forms and precedents in electronic format

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




    ede

    Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke

    Rotch Library - SB482.F6 B85 2018




    ede

    Ceilings and dreams: the architecture of levity / edited by Paul Emmons, Federica Goffi and Jodi La Coe

    Rotch Library - NA2950.C39 2020




    ede

    Design with nature now / edited by Frederick Steiner, Richard Weller, Karen M'Closkey, Billy Fleming

    Rotch Library - SB470.5.D47 2019




    ede

    Surfacedesign: material landscapes / James A Lord, Roderick Wyllie, Geoff di Girolomo ; foreword by Alan Maskin ; conversation with Anita Berrizbeitia

    Rotch Library - SB470.S845 L67 2019




    ede

    Properties and activity of Zn–Ta-TUD-1 in the Lebedev process

    Green Chem., 2020, 22,2558-2574
    DOI: 10.1039/D0GC00103A, Paper
    Open Access
    Guillaume Pomalaza, Pardis Simon, Ahmed Addad, Mickaël Capron, Franck Dumeignil
    A zinc and tantalum-containing mesoporous silica catalyst highly active and selective in the Lebedev process has been prepared using the one-pot TUD-1 methodology. Characterization established a correlation between acidity and butadiene formation.
    The content of this RSS Feed (c) The Royal Society of Chemistry




    ede

    Your Employment Standards Questions Answered - Federal and Provincial Guidance, 6th Edition


    Your Employment Standard Questions Answered - Federal and Provincial Guidance, 6th Edition

    If you're looking for answers to the many employment standards questions you come across every day, you need Your Employment Standards Questions Answered – Federal and Provincial Guidance, 6th Edition at your fingertips.

    With a clear index and detailed tables of contents for each chapter to easily point you to the appropriate section, as well as a straightforward question-and-answer format, this concise reference fits neatly into your busy day.

    Covering legislation from all 14 jurisdictions in Canada, this book is intended for employers, human resources professionals, employees, consultants and all those concerned with the employment relationship. While principles underlying employment and human rights law are standard across the country, the details vary a great deal. You'll find this new edition of Your Employment Standards Questions Answered – Federal and Provincial Guidance, 6th Edition more useful than ever.

    Table of Contents:

    • Defining and Regulating the Employment Relationship
    • Minimum Age of Employment
    • Minimum Wages and Call-In Pay
    • Hours of Work and Overtime Pay
    • Statutory Holidays
    • Vacations with Pay
    • Leaves of Absence
    • Payment of Wages
    • Personnel Records
    • Termination of Employment
    • Wrongful Dismissal
    • Discrimination in Employment
    • Harassment at Work
    • Equal Pay and Pay Equity
    • Employment Equity
    • Enforcement of Employment Standards

    Authors:

    Full Article

    ede

    Your Employment Standards Questions Answered - Federal and Provincial Guidance, 3rd Edition

    If you're looking for answers to the many employment standards questions you come across every day, you need Your Employment Standards Questions Answered – Federal and Provincial Guidance at your fingertips. Now there is one definitive source to answer all your employment standards questions.

    Topics covered: dd

    • Minimum age of employment
    • Minimum wages and call-in pay
    • Hours of work and overtime pay
    • Statutory holidays
    • Vacations with pay
    • Leaves of absence
    • Payment of wages
    • Personnel records
    • Termination of employment
    • Wrongful dismissal
    • Discrimination in employment
    • Harassment at work
    • Equal pay
    • Employment equity
    • Enforcement of employment standards

    Why waste your valuable time scrolling through confusing government web sites or shuffling through piles of outdated print materials when you can find all the answers in one convenient place? With a clear index to easily point you to the appropriate section, and a straightforward question and answer format, this concise reference fits neatly into your busy day. Plus, the book is created by CCH, a company that professionals like yourself have trusted for years to provide accurate and reliable information.

    New in This Edition
    Our recent improvements make Your Employment Standards Questions Answered – Federal and Provincial Guidance more useful than ever:

    • Legislation updated to June 30, 2008
    • New chapter on enforcement of employment standards that reflects the increase in class actions with respect to employment standards such as overtime pay
    • Recent court rulings added
    • Personal data protection sections rewritten to include new privacy legislation
    • Provincial sections updated where needed, including Ontario's new rules on hours of work and Manitoba's sweeping revisions to the hours of work and overtime laws

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




    ede

    Craniosacral therapy / John E. Upledger and Jon D. Vredevoogd

    Upledger, John E., 1932- author




    ede

    Jawetz, Melnick & Adelberg's medical microbiology / [edited by] Stefan Riedel [and nine others]




    ede

    Lewis Hamilton and Mercedes shift from fourth to fifth




    ede

    Lewis Hamilton hungry for more as new Mercedes makes track debut




    ede

    Mercedes’ Toto Wolff fears no-deal Brexit’s effect on Formula One




    ede

    Australian Grand Prix: Mercedes look to burst Ferrari’s bubble in Melbourne




    ede

    Australian Grand Prix: Red Bull has big gap to close from Mercedes, Ferrari, says Christian Horner




    ede

    Australian Grand Prix: ‘No BS!’ Lewis Hamilton says Mercedes have work to do