Authors:  John C. Healy, MST, CPA, and 
                 Michael S. Schadewald, Ph.D., CPA

The 2014 Multistate Corporate Tax Guide is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 is now included.

Volume I
Corporate Income Tax
 Part 1. Introduction
 Part 2. Nexus
 Part 3. Corporate Taxes and Tax Base
 Part 4. Group Filing Options
 Part 5. Apportionment
 Part 6. Pass-Through Entities
 Part 7. Foreign Operations
 Part 8. Credits and Incentives
 Part 9. Tax Periods and Methods
 Part 10. Payment of Tax
 Part 11. Filing Requirements
 Part 12. Other Administrative Issues

Volume II
 Sales/Use Tax
 Part 1. Nexus
 Part 2. Tax Base and Rates
 Part 3. Administration
 Part 4. Local Taxes
 Appendix
 Index

Related Products

State Tax Handbook (2014)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Maryland
Michigan
Texas
U.S.

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

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

This Edition is divided into five parts.

• Part I contains a primer on multistate corporate income tax and new charts on Apportionment Formulas, Specialized Industry Apportionment Formulas (eleven, including …), Sourcing Sales of Services, and Taxation of Non-resident Employees.
• Part II contains the following new charts: Moving and Relocation Services (Parts 1 and 2), Special Event Sales Tax Exemptions, Repossessions, and Demand for Payment in Bankruptcy.
• Part III is a new chart on Requirements for Displaying Tax on Invoice.
• Part IV includes a copy of the Streamlined Sales and Use Tax Agreement, amended through May 24, 2012.
• Part V contains the MTC Model Statutes.
• Appendix
  State Internet Address Directory
  State Business Taxation Questionnaire (Abridged)

800 pages

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Multistate Corporate Tax Guide, 2013 Edition (2 volumes)

Multistate Tax Guide to Pass-Through Entities (2013)

New York Sales & Use Tax Answer Book (2013)

Sales and Use Tax Answer Book (2013)

U.S. Master Sales and Use Tax Guide (2012)

U.S. Master Multistate Corporate Tax Guide (2013)

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

John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

8-1/2" x 11"      800 pages

Related Products

State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
New York Residency and Allocation Audit Handbook (2014)
New York State Personal Income Tax Law and Regulations (As of January 1, 2014)
New York State Sales and Use Tax Law and Regulations
New York State Tax Law (As of January 1, 2014)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

Part I—Multistate Corporate Income Taxes

• Primer on Multistate Corporate Income Taxation 
• Section 179 Asset Expensing    
• Net Operating Loss Carryover
• Cancellation of Debt Income    
• Sales Factor: Receipts from Services
• Credits   

Part II—Sales and Use Taxation

• Cloud Computing Services    
• Travel-related Expenses     
• Scaffolding and Related Charges   
• Excise Tax Imposition   

Part III—Streamlined Sales Tax

• Streamlined Sales and Use Tax Agreement—Amended Through December 13, 2010    
• State Taxability Matrices 

Part IV—Tax Articles

• Multistate Tax Commission Allocation and Apportionment
• Regulations as amended through July 29, 2010

Appendix

• State Tax Department Directory   
• State Internet Address Directory   
• State Business Taxation Questionnaire (Abridged)

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

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

• Part I—Multistate Corporate Income Taxes
• Part II—Sales and Use Taxation
• Part III—Streamlined Sales Tax
• Part IV—Tax Articles
• Appendix
• State Tax Department Directory
• State Internet Address Directory
• State Business Taxation Questionnaire (Abridged)

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

Published: December 2011

Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes.

The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions.

This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students.

What's included:

• An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source;
• An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties;
• Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution;
• Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene;
• A review of new and evolving mediation theories; and
• An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions.

About the Author
The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers.

Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice.

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

Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice.

Proven to be effective in the classroom, the third edition features:

• Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format
• Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading
• The authors’ trademark straightforward, building-block approach
• Clear explanations and crafted examples
• Practice exercises that allow students to use specific skills covered in the text
• Writing for ESL students
• “Quick Tips” about writing integrated throughout the text
• A Glossary of Usage
• A bound-in CD with practice exercises
• A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book
• Additional teaching and testing materials on a Teaching Materials Website, available to adopters

Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book.

Companion Website: www.aspenlawschool.com/oates_enquist

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

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.

• 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.

  
  
  Full Article
  
  

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.

Published: May 2012

The authors bring an international and methodological perspective to this comprehensive text. Appropriate for a two- to three-hour international trade course, International Trade Law, Second Edition covers all aspects of WTO law, including trade in goods, services, and TRIPS. Using classic and recent cases, stimulating questions and insightful explanatory material, this text provides a balance of positive and normative approaches, mixing legal decisions with analysis of the challenges facing the international trading system.

The second edition has been updated to include recent political and economic events, issues and policy debates, and supplements new developments in case law with additional questions and a revised Teacher’s Manual.

Hallmark features:

• Prepared by two leading WTO scholars – providing a balanced international and methodological perspective
• Up-to-date, discriminating case selection presents both classic cases and recent doctrine
• Contextualizes international trade issues with insights into key economic factors at work
• Key WTO cases are edited and presented to illustrate and teach central concepts and doctrine
• Illuminating introductory and explanatory material throughout
• Helpful summaries of key teaching points are included in each chapter
• Well-crafted questions stimulate class discussion on policy issues
• Manageable length for two- and three-credit courses
• Adaptable to graduate-level courses in international trade
• Comprehensive Teachers Manual with answers to questions as well as teaching suggestions, tips, and supplementary material appropriate for class discussion
• Complemented by a thorough and up-to-date documents supplement

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

Published: October 2008

It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations.

For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause.

Table of Contents:

• Contents of Sample Clauses
• Introduction
• Chapter 1: Preliminary Matters
• Chapter 2: Drafting the Agreement
• Chapter 3: The Goods Being Sold
• Chapter 4: Trade Terms
• Chapter 5: Price
• Chapter 6: Permits, Licenses and Certificates
• Chapter 7: Payment
• Chapter 8: Delivery
• Chapter 9: Transfer of Title and Risk
• Chapter 10: Bills of Lading and Other Documents for Carriage of Goods
• Chapter 11: Insurance
• Chapter 12: Inspection
• Chapter 13: Warranties
• Chapter 14: Force Majeure and Hardship
• Chapter 15: Termination and Penalty Clauses
• Chapter 16: Intellectual Property
• Chapter 17: Other Obligations of the Parties
• Chapter 18: Dispute Resolution
• Chapter 19: Governing Law
• Chapter 20: Language
• Chapter 21: Miscellaneous Provisions
• Appendix 1: The CISG
• Appendix 2: UNIDROIT Principles of International Commercial Contracts
• Appendix 3: The Principles of European Contract Law

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

Robert J. Peroni, Coordinating Editor;
Richard C. Pugh, Contributing Editor;
Charles H. Gustafson, Contributing Editor;

Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014.

Includes CD of entire contents of book.

7-1/2" x 10"    2,448 pages


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U.S. Master Depreciation Guide (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)
Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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

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

The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

Reflects all legislation and regulations enacted or adopted on or before June 1, 2013.

Includes CD of entire contents of book.

2,448 pages

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Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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.

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

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

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

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

Published April 2014

Watch an Exclusive Interview with Gary B. Born on the book

Practitioners, academics, clients, institutions and other users of international commercial arbitration will find clear and authoritative guidance in this work.

The first edition of International Commercial Arbitration is widely acknowledged as the preeminent commentary in the field. It was awarded the 2011 Certificate of Merit by the American Society of International Law and was voted the “International Dispute Resolution Book of the Year” by the Oil, Gas, Mining and Infrastructure Dispute Management list serve in 2010. The first edition has been extensively cited in national court decisions and arbitral awards around the world.
The treatise comprehensively examines the law and practice of contemporary international commercial arbitration, thoroughly explicating all relevant international conventions, national arbitration statutes and institutional arbitration rules. It focuses on both international instruments (particularly the New York Convention) and national law provisions in all leading jurisdictions (including the UNCITRAL Model Law on International Commercial Arbitration).

Please click here to read an introduction to this treatise.

The second edition of International Commercial Arbitration has been extensively revised, expanded and updated, to include all legislative, judicial and arbitral authorities material in the field of international arbitration prior to January 2014. It also includes expanded treatment of annulment, recognition of awards, counsel ethics, arbitrator independence and impartiality and applicable law.The revised 4,000 page text contains references to more than 20,000 cases, awards and other authorities.

Overview of volumes:
Volume I, covering International Arbitration Agreements, provides a comprehensive discussion of international commercial arbitration agreements. It includes chapters dealing with the legal framework for enforcing international arbitration agreements; the separability presumption; choice of law; formation and validity; nonarbitrability; competence-competence and the allocation of jurisdictional competence; the effects of arbitration agreements; interpretation and non-signatory issues.

Volume II, covering International Arbitration Procedures, provides a detailed discussion of international arbitral procedures. It includes chapters dealing with the legal framework for international arbitral proceedings; the selection, challenge and replacement of arbitrators; the rights and duties of international arbitrators; selection of the arbitral seat; arbitration procedures; disclosure and discovery; provisional

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

Published: May 2013

International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition is a concise, practical primer on the fundamentals of drafting and enforcing arbitration agreements and other dispute resolution clauses. It offers model arbitration and forum selection clauses for international contracts and explains the advantages and disadvantages of different approaches.

Table of contents:

• Chapter 1 – Planning For International Dispute Resolution
• Chapter 2 – Drafting International Forum Selection Clauses
• Chapter 3 – Drafting International Arbitration Agreements
• Chapter 4 – Enforcing International Forum Selection Agreements
• Chapter 5 – Enforcing International Arbitration Agreements
• Chapter 6 – Enforcing Foreign Judgments
• Chapter 7 – Enforcing International Arbitral Awards
• Chapter 8 – Drafting And Enforcing Choice-Of-Law Clauses
• Appendices

The book is an essential resource for any international practitioner or corporate counsel engaged in international matters.

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

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

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

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

7-1/2" x 10"    5,296 pages


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

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

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

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

Available: June 2011

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

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

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

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.

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

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

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

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Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.)
CCH Accounting for Income Taxes, 2015 Edition (U.S.)
Revenue Recognition Guide (2015) (U.S.)
Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement)
U.S. Master Depreciation Guide (2015)

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

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

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

CCH's federal tax regulations volumes include:

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

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

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

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

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

Available: Late June 2012

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

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

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

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


Related books:

• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)
• 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.

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

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

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

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

Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised andupdated.

GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.

Topics covered:

• Taxable supplies of real property
• Exempt supplies of real property
• GST/HST rules depending on how the ownership of property is held
• Special Situations such as repossessions and seizures, elections
• GST/HST rate changes

Table of Contents (subject to change)
Chapter 1: Definitions

• 1.1 – Builder
• 1.2 – Business
• 1.3 – Capital Property
• 1.4 – Commercial Activity
• 1.5 – Fair Market Value
• 1.6 – Person
• 1.7 – Personal Property
• 1.8 – Property
• 1.9 – Real Property
• 1.10 – Recipient
• 1.11 – Residential Complex
• 1.12 – Residential Unit
• 1.13 – Sale
• 1.14 – Supply

Chapter 2: Taxable Supplies of Real Property

• 2.1 – General Principle
  2.1.1 – Timing of Payment of Tax
  2.1.2 – Collection and Remittance of Tax
  2.1.3 – Place of Supply
  2.1.4 – Service in Respect of Supplies of Real Property
  2.1.5 – Deposits
• 2.2 – Sales of New Residential Housing
  2.2.1 – Adjustments to Purchase on Closing
• 2.3 – New Housing Rebates
  2.3.1 – Rebate for New Housing
  2.3.2 – Rebate for Cooperative Housing
  2.3.3 – Rebate for Owner-Built Homes
  2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes
• 2.4 – New Residential Rental Property Rebate
  2.4.1 – Rebate for New Residential Properties
  2.4.2 – Temporary Rentals before Sale
  2.4.3 – Land Leased for Residential Purpose
  2.4.4 – Administration of the Rebate
• 2.5 – PST Transitional New Housing Rebate
• 2.6 – Development of Residential Real Property
  2.6.1 – Renovations and Self-Supplies
  2.6.2 – Substantial Renovation
  2.6.3 – Non-Substantial Renovation
  2.6.4 – Planning Point
  2.6.5 – Substantial Completion
  2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit
  2.6.7 – Self-Supply of Residential Condominium Unit
  2.6.8 – Self-Supply of Multiple Unit R

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Consulted by more courts on the fundamental issue of copyrightability, Goldstein on Copyright has become the definitive tool for today's intellectual property practitioner. It gives you immediate, reliable access to expert guidance so critical in traversing new and unfamiliar copyright law territory. More than any resource in the field, it emphasizes emerging issues in information and entertainment technologies - to keep you on the cutting edge of copyright law.

From determining whether protection is possible to deciding whether there has been an infringement and analyzing all possible defenses and remedies, you will have the clear guidance you need to preserve your clients' IP rights in the new technological age.

There is only one place to turn for analysis of copyright's extension to emerging digital technologies; exhaustive coverage on the myriad new court decisions on copyright infringement of computer software; in-depth discussion of Lanham Act Section 43(a)'s revolutionary development; extensive treatment of secondary liability in online marketing environments; and a whole lot more.

Table of Contents:

• Chapter 1: The Topography of Copyright
• Chapter 2: Subject Matter
• Chapter 3: Publication and Formalities
• Chapter 4: Ownership
• Chapter 5: Contracts, Conveyances and Termination of Transfers
• Chapter 6: Copyright Term
• Chapter 7: Exclusive Rights in Copyrighted Works
• Chapter 8: Contributory Infringement and Vicarious Liability
• Chapter 9: The Elements of Infringement
• Chapter 10: Infringement of Rights in Literary, Visual, Musical, Factual and Functional Works
• Chapter 11: Legal and Equitable Defenses
• Chapter 12: Fair Use
• Chapter 13: Injunctions, Ancillary and Declaratory Relief, Criminal Proceedings
• Chapter 14: Monetary Awards
• Chapter 15: Jurisdiction, Venue, Parties
• Chapter 16: Pleadings, Proof and Trial Practice
• Chapter 17: State and Federal Laws
• Chapter 18: International Protection

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Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA

A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States.

Each case:

1. lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations;
2. provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure;
3. is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and
4. includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.

350 pages

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Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,,
Lester E. Heitger, CPA,,
G. Stevenson Smith

This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today.

The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.

CONTENTS:

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING

Chapter 1 — Introduction to Forensic and Investigative Accounting
Chapter 2 — Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME

Chapter 3 — Fraudulent Financial Reporting
Chapter 4 — Detecting Fraud in Financial Reporting.
Chapter 5 — Employee Fraud: The Misappropriation of Assets.
Chapter 6 — Indirect Methods of Reconstructing Income.
Chapter 7 — Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT

Chapter 8 — Litigation Services Provided by Accountants
Chapter 9 — Proper Evidence Management.
Chapter 10 — Commercial Damages.
Chapter 11 — Litigation Support in Special Situations.
Chapter 12 — Computing Economic Damages.

PART FOUR: CYBERCRIME

Chapter 13 — Computer Forensics: A Brief Introduction.
Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal.
Chapter 15 — Cybercrime Management: Legal Issues.
Chapter 16 — Cybercrime Management: Loss Valuations.

PART FIVE: BUSINESS VALUATIONS

Chapter 17 — Business Valuation.

PART SIX: FOREN

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Updated: June 2012

Today, every international transaction has potential antitrust implications. Before you risk anything in foreign trade, consult the fifth edition of Wilbur L Fugate's Foreign Commerce and the Antitrust Laws. He offers expert analysis of how U.S. antitrust laws affect companies' abilities to import and export goods, invest in foreign companies and enter into joint ventures and other trading arrangements.

It provides in-depth discussion of current statutory and case law, as well as expert analysis of the latest developments, including areas like foreign licensing of intellectual property, transnational mergers and acquisitions, and transportation restrictions and other problems of international distribution. You will find everything you need to ensure protection under - and compliance with - today's far-reaching antitrust and competition laws.

Table of Contents:

• Volume I
  • Chapter 1: Antitrust Statutes – Basic Philosophy and General Interpretation
  • Chapter 2: Jurisdiction Over Foreign Commerce Under the Antitrust Laws
  • Chapter 3: Antitrust Jurisdiction in Personam Over Corporations Operating Abroad
  • Chapter 4: Application of Antitrust Laws to International Trade Practices Generally
  • Chapter 5: Rule of Reason, Ancillary Restraints, and Antitrust Defenses
  • Chapter 6: Monopilization in Foreign Trade
  • Chapter 7: The Webb-Pomerene Act and the Export Trading Company Act
• Volume II
  • Chapter 8: Patents and Technology
  • Chapter 9: Trademarks in Foreign Trade
  • Chapter 10: Foreign Subsidiaries and Acquisitions
  • Chapter 11: Foreign and Foreign-Related Joint Ventures
  • Chapter 12: Foreign Investment – Including Multinational Enterprise Aspects
  • Chapter 13: Auxiliary Antitrust Statutes and Antitrust Provisions of Regulatory Statutes
  • Chapter 14: Nature of Antitrust Judgments and Relief in Foreign Trade
  • Chapter 15: Foreign Antitrust Laws
• Appendices
• Table of cases
• Table of statutes
• Index

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

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

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

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

7" x 10"    1,000 pages

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Principles of Business Taxation (2014) (U.S.)

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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.

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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

• CGA
• CMA
• CA

• 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

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Updated: November 2012

Bring the expertise of America's foremost authority on contracts into your practice with this comprehensive three-volume set. Farnsworth on Contracts, Third Edition is where doctrine meets practice. Busy practitioners count on Farnsworth's proven ability to identify the essentials and omit extraneous material.

Farnsworth illustrates how contemporary contract law has been shaped by both the Restatement (Second) of Contracts - for which he served as Reporter - and the Uniform Commercial Code. Easy access to specifics, new cases, new drafting tips, new references, and timesaving features like cross-referenced cases and marginal headings make this three-volume set a valuable resource for contracts research and practice, including litigation and arbitration.

Coverage includes:

• Good faith and fair dealing
• Precontractual liability
• Agreements to negotiate
• Vienna Convention on International Sales Contracts
• UNIDROIT principles
• Constitututional issues
• Settlement of disputed claims by check
• Options and rights of first refusal
• Employee handbooks
• Covenants not to compete
• Self-help measures

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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: June 2012

Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation.

Topics covered:

• Transfer of death deeds
• Self-settled spendthrift trusts
• The Rule Against Perpetuities reform
• Federal Gift, Estate, and Generation-Skipping Transfer Tax
• Uniform Trust Code
• The rights of same-sex partners
• Medicaid planning
• Physician-assisted suicide
• Intestacy
• Wills and trusts, including non-probate assets
• Disability and death planning
• Malpractice and professional responsibility

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Published: October 2011

This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises.

Topics covered:

• Tax Relief
• Unemployment Insurance Re-authorization
• Job Creation Act of 2010
• Same-sex marriage and planning
• Uniform Probate Code’s 2008 changes dealing with definitions of children
• Durable powers of attorney and medical care directives, including “persistent vegetative state”
• Retirement asset tax planning material
• Trust “decanting”
• Family offices and private trust companies
• Pet Trusts

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• A comprehensive Estate Planning Fact Finder
• How to resolve and plan for estate liquidity needs
• The role of corporate-owned life insurance in estate and business planning
• Detailed strategies for funding buy/sell agreements
• Insurance needs and succession planning for owners of family businesses
• The use of life insurance in planning with trusts
• The role of life insurance in charitable giving

• Discussion of new income tax rules for 10/8 policies and leveraged insured annuities
• Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations
• Review of proposed new rules for exempt life insurance policies
• Expanded commentary regarding the transfer of insurance policies between corporations and shareholders
• Update on changes to dividend tax rates and the capital gains exemption
• Expanded commentary on post-mortem tax planning including “pipeline” planning
• Detailed new section on family shareholders agreements
• Review of new rules affecting retirement compensation arrangements
• Important new cases concerning shareholder disputes and dependant and spousal support claims
• Expanded case studies

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Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.

Volume One

• Chapter 1 Introduction
• Chapter 2 Intestacy: Estate Plans by Operation of State Law
• Chapter 3 Wills as Estate Planning Instruments
• Chapter 4 Trusts as Estate Planning Instruments
• Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries
• Chapter 6 Inter Vivos Transfers
• Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers

Volume Two

• Chapter 8 Nonprobate Transfers: Life Insurance
• Chapter 9 Nonprobate Transfers: Retirement Benefits
• Chapter 10 Concurrent Interests
• Chapter 11 Future Interests
• Chapter 12 Powers of Appointment: Building Flexibility Into the Plan
• Chapter 13 Marital Deduction Planning
• Chapter 14 Charitable Deduction Planning
• Chapter 15 Postmortem Estate Planning: Administration and Compliance

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

William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Domestic Relations
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonqualified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables
Appendix B Act/Public Law Number

7" x 10"    1,300 pages

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