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

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

Loose leaf updated every two months.

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Available: August 2010

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

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

The book's practical coverage and approach include:

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

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

Table of Contents 

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

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

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

Chapter 4 - Methods

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Available: May 2012

Author: Clark Nuber

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

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

Related books:

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

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

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

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

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

Topics include:

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

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

  
  
  Full Article
  
  

Available: September 2011

Author: Dr. Leo Troy

Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

• Agriculture, forestry, fishing, and hunting
• Mining
• Utilities
• Construction
• Manufacturing
• Wholesale trade
• Retail trade
• Transportation and warehousing
• Information
• Finance and insurance
• Real estate and rental leasing
• Professional, scientific and technical services
• Management of companies (holding companies)
• Administrative and support and waste management and remediation services
• Health care and social assistance
• Arts, entertainment and recreation
• Accommodation and food services
• Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations)

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

Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value.  The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. 

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

• Agriculture, forestry, fishing, and hunting
• Mining
• Utilities
• Construction
• Manufacturing
• Wholesale trade
• Retail trade
• Transportation and warehousing
• Information
• Finance and insurance
• Real estate and rental leasing
• Professional, scientific and technical services
• Management of companies (holding companies)
• Administrative and support and waste management and remediation services
• Health care and social assistance
• Arts, entertainment and recreation
• Accommodation and food services
• Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reli

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

  
  
  Full Article
  
  

Available: December 2010

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate.  This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. 

CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability.  And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.  

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions.  Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.  

CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution.

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns

• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

   

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

Available: December 2011

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011.

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

Related Books:

• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

Complete, up-to-date coverage of tax law in the region

With frequent updates, Alberta & Territories Tax Reporter provides in-depth information and source material for taxes imposed in Alberta, the Yukon, the Northwest Territories and Nunavut.

As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Fuel tax, health insurance premiums, hotel room tax, tobacco tax and a number of resource taxes
• Official government publications and commentary related to personal and corporate income tax

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel charts
• A summary of the progress of provincial legislation

 

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



Professionals who subscribe to Alberta & Territories Tax Reporter also find these publications instrumental to their practice:

• Provincial Tax Reporters - All Provinces & Territories
• British Columbia Tax Reporter
• Manitoba and Saskatchewan Tax Reporter
• GST Reporter
• Window on GST/HST

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

Available: June 2012    

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012.

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

Related books:

• Income Tax Regulations, Summer 2012 Edition (U.S.)
• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns

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

Written from a Canadian perspective for Canadian IFRS practitioners

The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs.

New and updated commentary includes:

• Financial Instruments, reflecting new standard IFRS 9 and other recent amendments
• IFRS 1, First-Time Adoption of IFRSs
• Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments
• 2010 Annual Improvements changes and other recent amendments to IFRSs
• Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities
• Practical implications of applying IFRS in a Canadian environment.

• First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective
• Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners
• Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition

In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples.

About the Authors of iGAAP: IFRS for Canada

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on account

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

CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.

This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.

THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

Complimentary Special report: www.cch.ca/Sunset

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This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

• Why accounting professionals should be providing financial planning
• The revenue opportunities
• The benefits for clients and the Accountant
• Finding the right fit – in-house resource or partnering with an external financial advisor.
• The challenges of launching financial planning services

Part Two:
Best Practices in Financial Planning for Accountants Archived Webinar 2012

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

CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.
This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.
THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

Complimentary Special report: www.cch.ca/Sunset

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

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

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

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

Table of Contents (Summary)
Chapter 1   Introduction
Chapter 2   General Principles of Code Sec. 482
Chapter 3   Methods for Transfers of Tangible Property
Chapter 4   Methods for Transfer of Intangible Property
Chapter 5   Intercompany Services
Chapter 6   Intercompany Loans and Advances
Chapter 7   Penalties
Chapter 8   The Code Sec. 1059A limitation
Chapter 9   Overall strategy for compliance and controversy
Chapter 10  Preparing transfer pricing documentation
Chapter 11  Examination
Chapter 12  Post-examination procedural alternatives
Chapter 13  Advance pricing agreements
Chapter 14  The OECD approach to transfer pricing
Chapter 15  Customs valuation issues
Chapter 16  State transfer pricing

Related Products

Schwarz on Tax Treaties, 3rd E

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David J. Cartano, J.D.

Brings together all areas of compensation and benefits law.

The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes.

The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights.

The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.

CONTENTS:
- Employee Compensation
- Fringe Benefits
- Accident and Health Plans
- Automobile Expense
- Voluntary Employees' Beneficiary Association
- Cafeteria Plans
- Family and Dependent Care Assistance
- Life Insurance
- Golden Parachute Payments
- International Aspects of Compensation
- Personal Service and Loan-Out Corporations
- Stock Option Plans
- Section 423 Employee Stock Purchase Plans
- Restricted Stock
- Other Stock Plans
- Social Security and Medicare
- Individual Retirement Accounts
- Qualified employer Retirement Plans
- Deferred Compensation
- Tax-deferred Annuities
- Section 457 Plans

The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act.

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

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

The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes.

The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights.

The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.

- Employee Compensation
- Fringe Benefits
- Accident and Health Plans
- Automobile Expense
- Voluntary Employees' Beneficiary Association
- Cafeteria Plans
- Family and Dependent Care Assistance
- Life Insurance
- Golden Parachute Payments
- International Aspects of Compensation
- Personal Service and Loan-Out Corporations
- Stock Option Plans
- Section 423 Employee Stock Purchase Plans
- Restricted Stock
- Other Stock Plans
- Social Security and Medicare
- Individual Retirement Accounts
- Qualified employer Retirement Plans
- Deferred Compensation
- Tax-deferred Annuities
- Section 457 Plans

Steven D. Simpson, J.D., LL.M

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas:

• tax law and the rules that govern compliance
• reporting requirements
• compliance steps, choices and mechanisms
• accounting.

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

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

CONTENTS:
1.    Introduction to Tax-Exempt Organizations
2.    Distinctions Between Private Foundations and Public Charities
3.    Organizational and Operational Considerations
4.    Private Inurement, Private Benefit, and Intermediate Sanctions
5.    Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6.    Political and Legislative Activities of Public Charities
7.    Private Foundation Excise Taxes
8.    Exemption Application Procedures
9.    Annual Returns and Disclosure Requirements
10.    Charitable Contribution Deduction Requirements and Information for Donors

Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Available: April 2012

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

CONTENTS:
1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, and Intermediate Sanctions
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Public Charities
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors

Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Related books:

• Form 990 Compliance Guide, 2012

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

Published: May 2013

As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices.

To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with:

• The only practical, social media policy-creation toolkit that includes sample provisions
• Proven techniques for navigating conflicts between policy and privacy
• Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns
• Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen

Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues.

You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com.

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

A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.

Business Income
-    Gross Receipts
-    Rental and Royalty Income
-    Interest and Dividends
-    Other Income
—    Cancelled Debts
—    Barter Income
-    Items Excluded from Income

Business Expenses
-    Trade or Business Expenses
-    Costs of Goods Sold (COGs)
-    Compensation and Benefits
-    Taxes and Interest
-    Rental Expenses
-    Code Sec. 179 Expensing and Depreciation
-    Car and Truck Expenses
-    Travel, Meals, and Entertainment
-    Home Office Expenses
-    Domestic Production Activities
-    Net Operating Losses (NOLs)
-    Other Business Expenses
-    Business Bad Debts
-    Casualty Losses
-    Research Expenses
-    Insurance
-    Charitable Contributions
-    Advertising
-    Legal and Professional Fees

Gains and Losses
-    Sale or Exchange of Business Property
-    Capital Gains and Losses
-    Like-Kind Exchanges
-    Involuntary Conversions
-    Installment Sales
-    Other Sales or Exchanges
-    Passive Activity Losses and At-Risk Rules
-    Hobby Losses

Business Tax Credits
-    General Business Credit
-    Investment Credit
-    Hiring and Retention Credits
-    Research Credit
-    Employer Credits
-    Energy and Fuel-Related Credits
-    Other Tax Credits

Tax Accounting
-    Acc

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Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance.

Written by two well-respected authorities, this unique and invaluable compendium:

• Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions
• Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers
• Includes regular updates to keep you current as the regulatory environment continues to expand and evolve
• Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys

Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting.

Why settle for "information and explanation" when you can have step-by-step guidance and advice?

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The latest provincial tax developments with insightful commentary

No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available.

As a subscriber you receive monthly issues of:

• British Columbia Tax Reporter
• Alberta, N.W.T., Yukon Tax Reporter
• Manitoba & Saskatchewan Tax Reporter
• Ontario Tax Reporter
• Quebec Tax Reporter
• Atlantic Tax Reporter

Content includes:

• Helpful, time-saving commentary on all major provincial taxes, covering every province and territory
• New case comments in Ontario Tax Reporter on key Ontario cases
• Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices

Bonus features:

• News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you
• Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan
• Budget dispatches for every province and territory
• Federal and provincial tax charts
• Tables of concordance for Ontario and Quebec
• Helpful research and reference tools

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

Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice:

• GST Reporter
• Window on GST/HST
• Canadian Tax Reporter

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Author: John R. Price

Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including:

• Client counseling
• Durable powers of attorney
• Living wills
• Private annuities
• Charitable remainder trusts
• Life insurance
• Lifetime noncharitable gifts
• Closely held business interests
• Community and marital property
• Retirement plans and IRAs
• Post-mortem planning
• Professional responsibility