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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GAAP Guide (2014) (US)

International Accounting/Financial Reporting Standards Guide (2014)

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 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

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

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

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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

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

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.

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.

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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.)
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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.

-  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.

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:

• Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) 
• Income Tax Regulations (Winter 2013) (U.S.) 
• Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

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

Published: April 2014

Informal and student-friendly, this study guide gives an overview of federal securities regulation and illustrates the topic with practical applications. Examples and Explanation Series: Securities Regulation, Sixth Edition combines clear introductions with examples and explanations that test students’ understanding of concepts and give them practice applying the law to fact patterns—many drawn from current events.

Features:

• Updates on recent Supreme Court rulings: Amgen Inc. (proof of materiality); Suisse Securities (statute of limitations); Janus Capital (making of false statements); Halliburton (proof of loss causation); Matrixx Initiatives (materiality); Morrison (extraterritorial securities fraud)
• The new JOBS Act: new definitions of "public company"; disclosure and internal-control exemptions for "emerging growth companies"; broader marketing of private placements; new mini-public offering registration process; and new registration exemptions and liability scheme for "crowdfunding"
• Actual use (with charts) of the various registration exemptions exemptions under the Securities Act of 1933, including intrastate, Reg D, Reg A and statutory 4(2) offerings.
• The status of recent high-profile securities litigation, including fraud in the marketing of subprime mortgages, largest-ever insider trading convictions
• New, updated examples and explanations based on recent developments: class action litigation under Rule 10b-5, fraud in selling mortgage-backed securities, liability for inaccurate credit ratings, exemptions under JOBS Act

Table of Contents:

• Summary of Contents Contents Preface Acknowledgments Special Notice
• Chapter 1 Introduction to Securities Markets and Regulation
• Chapter 2 Definition of Security
• Chapter 3 Materiality
• Chapter 4 Registration of Securities Offerings
• Chapter 5 Exemptions from Securities Act Registration
• Chapter 6 Securities Act Liability
• Chapter 7 Secondary and Other Postoffering Distributions
• Chapter 8 Securities Exchange Act of 1934
• Chapter 9 Rule 10b-5
• Chapter 10 Insider Trading
• Chapter 11 Regulation of Securities Industry
• Chapter 12 Public Enforcement
• Chapter 13 U.S. Regulation of Cross-Border Securities Transactions Table of Cases Index

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Published: May 2012

Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers.

Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents.

It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did.

Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed.

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

Published: November 2012

Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

• Dealer registration
• Adviser registration
• Investment fund manager registration
• Prospectus requirements

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

When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.

Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.

This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.

Also, available as a special bundle with

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

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

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

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013.

California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code:


-    Personal Income Tax

-    Administration of Franchise and Income Tax

-    Senior Citizens Property Tax Assistance and Postponement Law

-    Taxpayers' Bill of Rights

-    Corporation Tax

-    Multistate Tax Compact



Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions.  In addition, Federal-California and California-Federal cross reference tables make research thorough and easy.

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

Whether you represent brokerage firms and their employees or shareholders and investors, your clients depend on your informed counsel to help them thrive in today’s securities markets. With Broker-Dealer Law and Regulation, the authoritative analysis and practical guidance you need to advise clients on their rights, duties and liabilities under today’s complex securities regulations is at your fingertips. Written by two of America’s leading securities authorities, this publication gives you reliable guidance on the latest federal and state law governing private litigation and arbitration between broker-dealers and their customers, as well as regulation by the SEC and the SROs.

The Fourth Edition has been completely revised to cover all of the important regulatory changes and developments in case law affecting broker-dealers and includes new chapters covering the structure of the securities markets, the regulation of broker-dealers in public offerings and SEC and SRO enforcement, as well as expanded analysis of the technological advances in securities trading and information dissemination.

Table of Contents:

• Introduction
  • Chapter 1: The Economics and Structure of the Securities Industry
  • Chapter 2: Broker-Dealers Within Financial Conglomerates
  • Chapter 3: The Securities Markets
  • Chapter 4: An Overview of the Regulatory System
• Regulation and Compliance
  
  • Chapter 5: Broker Registration and Exemptions
  • Chapter 6: Broker and Associated Person Registration Process
  • Chapter 7: Broker Recordkeeping and Reporting
  • Chapter 8: Privacy and Anti-Money Laundering
  • Chapter 9: The Duty to Supervise
  • Chapter 10: Compensation in the Securities Industry
  • Chapter 11: Electronic Trading and the Securities Industry
  • Chapter 12: Financial Regulation of Broker-Dealers
  • Chapter 13: Broker-Dealers in Public Offerings
  • Chapter 14: SEC and SRO Enforcement and Disciplinary Proceedings
  • Chapter 15: Penny Stock Regulation
• Private Rights of Actions
  
  • Chapter 16: Liability of Broker-Dealers Under Common Law
  • Chapter 17: Fraud Generally
  • Chapter 18: Churning
  • Chapter 19: The Suitability Doctrine
  • Chapter 20: Unauthorized Trading
  • Chapter 21: Market Manipulation
  • Chapter 22: Conflicts of Interest and the Securities Industry
  • Chapter 23: Damages in Actions Against Broker-Dealers
  • Chapter 24: Defenses in Actions Against Broker-Dealers
  • Chapter 25: Vicarious Liability

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

  
  
  Full Article
  
  

Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today.

Key Learning Objectives

1. You will understand how recent developments in internet and privacy law have changed how businesses operate
2. You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law
3. You will be cognizant of the curent changing and challenging environment in which in-house counsel operate and how they must respond to a variety of external and internal challenges
4. You will understand why changes to the Competition Act, the current scrutiny of executive compensation, privilege and access to information requests, and the move to IFRS require your attention.

Panel of experts

Format

The following is required to access the archived webinar:

• Flash Player installed in your computer
• Internet Connection
• Sound Card

The webinar consists of a recording only of the live event. There is no time limitation in usage, you can play, pause and stop the presentation at your convenience.

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

This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

Here are just some of the topics that will be covered at this important event:

• How to determine which clients are potential prospects for your consultation service
• How to efficiently prepare a consultation using CCH Profit Driver
• How to explain financial formulas using terms that are easy to understand
• How to conduct the ideal consultation
• What your next steps should be after the consultation has been completed
• What your pricing strategy should be for these value-added services
• And more!

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Published: May 2012

Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide is structured so as to follow the sequence of events that would typically take place in the resolution of a dispute by arbitration.

Following a discussion of preliminary matters, the authors go on to describe the process leading from negotiation to arbitration, the initial decisions that may be taken by the ICC International Court of Arbitration, and the different steps in the proceedings before the arbitral tribunal. The book concludes with a discussion of the award and its enforcement.

Focusing on the 2012 ICC Rules – which apply to all ICC arbitrations commenced on or after 1 January 2012 unless the parties have agreed that an earlier version should apply – this book serves the needs of the following parties:

• Those who want a full introduction to the topic of ICC arbitration
• Those who already have a good understanding of how ICC arbitration worked under the old 1998 ICC Rules but are looking for an update on the new 2012 ICC Rules
• Those who need to take a decision on whether to opt for ICC arbitration
• Those who have opted for ICC arbitration and need to draft an ICC arbitration clause
• Those who are actually faced with the prospect of an ICC arbitration

Extensive references to relevant books, articles, websites and other resources as well as a comprehensive glossary further enhance the book's practical value.

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With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

CHAPTER 1.    HEALTH CARE REFORM

• Timeline and Implementation

• Individual Health Insurance Mandate
• Health Insurance Premium Assistance Refundable Credit
• Itemized Deduction for Medical Expenses
• Medical Benefits for Children Under Age 27

• Employer Mandate to Provide Health Insurance
• Small Employer Health Insurance Credit
• Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
• Health Flexible Spending Accounts Offered in Cafeteria Plans
• Simple Cafeteria Plans
• Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
• Limitation on Excessive Employee Remuneration
• Excise Tax on High Cost Employer-Sponsored Health Coverage
• Excise Tax on Sales of Medical Devices
• Fee on Manufacturers and Importers of Prescription Drugs
• Additional Requirements for Charitable Hospitals

• Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
• Health Care Coverage Reporting
• Reporting of Employer Health Insurance Coverage

• Establishment of Health Insurance Exchanges
• Exchange Requirements—American Health Benefit Exchanges
• Small Business Health Options Program (SHOP Exchange)
• Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
• Cost-Sharing Reductions
• Advance Determinations and Payments
• Contents of Essential Health Benefits Package
• Grandfathered Plans in the Individual and Group Health Markets

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  Full Article
  
  

Published: January 2011

Whether the ‘A’ stands for ‘appropriate’, ‘amicable’, or ‘alternative’, all out of court dispute resolution modes, collected under the banner term ‘ADR’ , aim to assist the business world in overcoming relational differences in a truly manageable way.

The first edition of this book (2006) contributed to a global awareness that ADR is important in its own right, and not simply as a substitute for litigation or arbitration. Now, drawing on a wealth of new sources and developments, including the flourishing of hybrid forms of ADR, the subject matter has been largely augmented and expanded on two fronts: in-depth analysis (both descriptive and comparative) of methodology, expectations and outcomes and extended geographical coverage across all continents.

ADR in Business: Practice and Issues Across Countries and Cultures, Volume II covers twenty-nine ‘intertwined but variegated’ essays (to use the editor’s characterization) that provide substantial insight in such specific topics as:

• ADR’s flexible procedures as controlled by the parties
• ADR’s facilitation of the continuation of relations between the parties
• Privilege and confidentiality
• Involvement of non-legal professionals
• The identity and the role of the ‘neutral’ as well as the role of the arbitrator
• The implementation of ICC and other international ADR rules
• The workings of Dispute Boards and
• The role of ADR in securing investment and other specific objectives

In its compound thesis – growing in relevance every day – that numerous dispute resolution methods exist whose goals and developments are varied but fundamentally complementary, the multifaceted approach presented here is of immeasurable value to any business party, particularly at the international level.

Practitioners faced with drafting a dispute resolution clause in a contract, or dealing with a dispute that has arisen, will find expert guidance here, and academics will expand their awareness of the issues raised by ADR, in particular as it relates to arbitration. A broad cross section of interested professionals will discover ample material for comparative study of how disputes are approached and resolved in numerous countries and cultures.

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Rotch Library - NA1068.5.M63 S38 2018