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A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. 

The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. 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.

Operation of Oil and Gas Properties
-    Royalty and Production Payments from Mineral Property
-    Mineral Production Payments
-    Oil and Gas Geological and Geophysical Expenses
-    Intangible Drilling and Development Costs (IDC)
-    Deduction for Tertiary Injectants
-    Mine Exploration Expenses
-    Mine Development Expenses
-    Deduction for Domestic Production Activities
-    At-Risk Rules
-    Passive Activity Losses

Depletion, Depreciation, and Amortization
-    Depletion Deductions—Economic Interest of Property
-    Definition of Property Subject to Depletion
-    Cost Depletion
-    Percentage Depletion
-    Depreciation of Improvements to Depletable Property

Sale, Exchange, or Disposition
-    Basis in Mineral Property
-    Gain or Loss on Disposition of Mineral Property
—    Dealer Dispositions
-    Gain or Loss on Disposition of Coal and Iron Ore
-    Abandonment or Worthlessness of Mineral Property
-    Unitization Agreements

Alternative Minimum Tax
-    AMT Adjustment for Exploration and Development Costs
-    Intangible Drilling Costs—AMT Tax Preference Item
-    Percentage Depletion—Tax Preference Item
-    AMT Credit Carryforward

Tax Credits
-    Nonconventional Source Fuel Credit
-    Foreign Tax Credit
-    Carbon Dioxide Capture Credit

Timber Income and Deduction
-    Gain or Loss on the Cutting of Timber
-    Timber Casualty Loss

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British Online Archives: Providing access to over 80 collections of primary resources, the website hosts over 3 million records drawn from both private and public archives. These records are organised thematically, covering 1,000 years of world history, from politics and warfare to slavery and medicine. This is one of many e-resources we currently have on trial. You can see the complete list and gain access via our trial e-resources page. Please remember to leave feedback – your opinions help shape our collections.

IBISWorld: A leading global provider of industry research and analysis. With over 6000 granular reports across 5 geographies, IBISWorld supports curriculum and course development, student assignments and projects, careers counselling/employability, entrepreneurship and new business start-up preparation. This is one of many e-resources we currently have on trial. You can see the complete list and gain access via our trial e-resources page. Please remember to leave feedback – your opinions help shape our collections.

How the pandemic concentrated pressures on small churches—and how the body of Christ is stepping up to help, one $3,000 grant at a time.

Philadelphia pastor Kevin Cropper’s heart sank last month when he saw a message asking for food among the prayer requests emailed to his church.

“It was a request for something tangible, and we didn’t have it,” Cropper said.

His congregation, Ark of Safety Christian Church, had canceled its weekly food distribution since it ran out of donations when it stopped gathering in March. “It makes you feel bad because isn’t that what our mission is? We want to be able to help in this type of crisis, but we need the resources to do it.”

That’s the problem with being a small, inner-city black church during a pandemic. Black adults are more than twice as likely as whites or Hispanic Americans to know someone who has been hospitalized or died due to COVID-19. Their communities are afraid, grieving, and suffering from the virus themselves; and they are far less likely to have the staff, budgets, or space to help as much as they feel called.

“We are in the city. We don’t have acres, we stay close to each other, and it’s very easy to spread the virus,” said Kato Hart Jr., pastor of Hold the Light Ministries, a Church of God in Christ (COGIC) congregation in Detroit.

American counties with a higher-than-average proportion of black residents now account for half of coronavirus cases and 60 percent of deaths. Even in a church of 50, word keeps spreading of which members have lost relatives to the virus: aunties, uncles, grandparents. Hart has lost fellow brothers in ministry, citing a letter from denominational leadership saying 30 COGIC bishops have fallen to COVID-19—including a dozen in Michigan alone.

“We’re in a fight, and we need help. These megachurches, ...

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Legalese with Ease – Legal Terms for Human Resources Professionals is the most comprehensive source available for finding clear definitions for over 400 legal terms used within the human resources profession. It is the only book of its kind to offer human resources professionals plain-language information regarding all areas of human resources law.

Today's human resources professionals are required to understand, and keep up-to-date with complex and ever-changing legal definitions and legislative requirements. Legalese with Ease – Legal Terms for Human Resources Professionals provides easy-to-understand definitions, along with practical examples, for all of the most important legal terms in the areas of employment, labour relations, human resources, and occupational health and safety.

Topics covered:

• Absenteeism
• Accommodation
• Accreditation of employer's organization
• Adoption leave
• Adverse effects discrimination
• Advisory council (BC)
• Affiliated companies/unions
• Affirmative action
• Age
• Assignment employees
• Averaging agreement
• Benefits
• Bereavement leave
• Burden of proof
• Certiorari
• Check off
• Commission salesperson
• Common law
• Control and use in workplace
• Controlled products
• Corporation
• Designated substance
• Domestic worker
• Employer duties
• Employment, labour, and human rights laws
• Enforcement
• Ex post facto
• Homeworker
• No union choice
• Occupational health and safety

About the Authors
Malcolm MacKillop, BA, LLB, is the author of a column on employment law in the Globe & Mail: Report on Business, a contributing columnist for HR Professional, and a member of the Editorial Board for Canadian Lawyer Magazine. He has also developed employment law videos with Canada Law Book, is a former lecturer in employment law at the University of Western Ontario, and has appeared in TV news coverages as a human rights specialist.

Adrian Miedema, BMath, LLB, is a senior associate at the Toronto office of Fraser Milner Casgrain LLP and has extensive experience in employment law and civil litigation. He regularly appears in the courts and before various tribunals, on the full range of employment-related matters, and provides strategic employment advice to both public and private sector employers.

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Implementing Best Practices in Human Resources Management will help you to realize the full potential of your department's role in your organization and maximize the positive impact on your business. It ensures that employees and managers understand your organization's expectations, policies, and practices. It helps you become the internal organizational expert, drawing senior management to your proactive approach to HR strategies and confirming how HR is instrumental in helping the organization flourish. It also develops methods for implementing successful HR strategies that will impact the organization's culture, business objectives, and overall success.

Features include:

• Concise discussions of major HR terms and concepts
• Current trends and benefits
• Discussion on definitions
• Procedures for implementation
• Role of HR practitioners and any barriers or pitfalls they might face
• Sample policies
• "Best practice" information
• Over 400 pages of value

Topics covered:

• Alcohol and drug addiction
• Attendance management
• Auditing the HR function
• Benchmarking
• Ethics
• Career management
• Change management
• Coaching
• Competency
• Conflict management
• Employee involvement
• Employee opinion surveys
• Employee testing
• Employee turnover
• Employment contracts
• Employment cycle
• Flexible work practices
• HR Metrics
• Intellectual capital
• Learning organization
• Management development
• Mission statements
• Organizational design
• Performance management process
• Recruitment and selection
• Redundancy/downsizing
• Reward Management/compensation policies
• Stress management
• Terminations
• Virtual organization

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What's an eBook?

An eBook is a digital version of a conventional printed book. Perfect for your PC desktop, you’ll be able to access answers to tough HR issues quickly and easily. Portable, bring them with you on a laptop wherever your business may take you.

Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

Summary of this eBook

Implementing Best Practices in Human Resources Management will help you to realize the full potential of your department's role in your organization and maximize the positive impact on your business. It ensures that employees and managers understand your organization's expectations, policies, and practices. It helps you become the internal organizational expert, drawing senior management to your proactive approach to HR strategies and confirming how HR is instrumental in helping the organization flourish. It also develops methods for implementing successful HR strategies that will impact the organization's culture, business objectives, and overall success.

What's New in the 2nd edition:

• Accommodation in Employment
• Discipline
• Diversity
• Due Diligence
• Orientation Programs
• Outsourcing
• Privacy
• Recognition Programs
• Retention Strategies
• Succession Planning
• Training

About the Author

Hugh Secord is a graduate of the University of Toronto (Honours B.A. in Sociology/Economics) and York University (M.B.A. - Finance). He also holds the CHRP designation and is a candidate to receive the Senior Human Resources Professional designation recently introduced in Canada.

Hugh has over 28 years of experience in Human Resource Management and Labour Relations in virtually every industrial sector. He held several CHRO positions before entering the consulting field in 2005. Hugh has acted as chief spokesman in over 130 collective agreements, and has been involved in resolving hundreds of grievances and other employment disputes. Hugh has proactively promoted alternative dispute resolution methods, and his innovative approaches led to one of the fir

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"Mike and Alex did a fantastic job of presenting the information, it was extremely informative, well planned and easy to navigate through! Very satisfied"

Bonus: A copy of the supporting paper and a complete Question and Answer (Q&A) document prepared by the speakers will be provided in this archived webinar.

Webinar information current as of November 10, 2009

A discussion of best practices in human resources based upon leading research and the client-focused consulting experience of our session leaders. The program will focus on three best practice areas:

• Employee Engagement
• Change Management
• The competencies HR professionals need to lead the evolution of HR in their organization

Key Learning Objectives:

• Identify and discuss 8 key drivers of employee engagement
• Develop employee engagement ideas, strategies and plans
• Develop and execute highly effective change management plans
• Explain the role of HR professionals in achieving organizational balance and optimization through implementation of best practice policies and programs
• Identify and discuss the competencies and skill sets required of HR professionals to develop aligned HR strategies and influence senior management

Speakers

Michael Bennett, CHRP
Michael has almost 20 years Human Resources experience as a Leader, Generalist and Specialist and is a co-founder and Managing Director of ENGAGE Human Resources Solutions Inc. and EHRSearch. His experience prior to forming ENGAGE and EHRSearch spanned Financial Services, Manufacturing, Industrial Sales, Distribution and Executive Search.

He has worked with all levels of management and employees during his professional career and has developed an enviable reputation as a Business Partner in identifying and implementing innovative and successful human resources strategies, solutions and programs.

At ENGAGE, Michael has led projects in organizational design, change management, compensation, recruitment, employee feedback, reward & recognition and policy &

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