Author: Andrea S. Kramer

A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.

Part 1:       Overview of the Markets
Part 2:       Overview of Selected Market Participants
Part 3:       Taxation of Market Participants
Part 4:       Taxation of Capital Transactions
Part 5:       Taxation of Ordinary Income Transactions
Part 6:       Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations
Part 7:       Treatment of Gain or Loss on Terminations of Contract Rights and Obligations
Part 8:       Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase
                   Transactions
Part 9:       Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests,
                   and Publicly Traded Trust Interests
Part 10:     Taxation of Debt Securities and Options on Debt Securities
Part 11:     Taxation of Asset-Backed Securities
Part 12:     Taxation of Physical Commodities and Options on Commodities
Part 13:     Taxation of Section 1256 Contracts
Part 14:     Tax Consequences of Holding Offsetting Positions (Straddles)
Part 15:      Foreign Currency and International Operations
Part 16:      Notional Principal Contracts

1,152 pages


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GAAP Guide (2014) (US)

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

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

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

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

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

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

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Estate & Gift Tax Handbook (2014) (U.S.)
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Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
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Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
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Practical Guide to Estate Planning, 201

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

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

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

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

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

Available: June 2012

Author: Mark L. Ascher

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

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

CONTENTS:

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

Loose-leaf book

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• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

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

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

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

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

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

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

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

CONTENTS:

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

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

It feels like only last week that the two “K Units” got behind the Samson CO1UPRO‘s and recorded episode #43. So close in fact, that we even manage to think we are still actually recording episode #43!

In this short 53 minute episode, we catch up on recent life goings on, learn that Kieran has been “tamping hard” in his role as “Digital Guy” at the bespoke artisanal coffee roasting company, discuss language used by people under the age of 30, announce our new club, and round out with a chat about Kickstarter. There may even be a mention of earphones!

• Colonna Coffee
• Sir Gavin Ballard (see also Episode #42)
• Yorkshire Fat Rascal
• The Get Along Gang
• Sport Billy
• Super Lit Cat
• En Flique
• 8 Faces Collected
• Origin – The Ultimate Coffee Brew Stand
• Woodbuds

How politicians and leaders on both the Left and Right fail to adequately aid mothers.

Every election cycle, women’s issues are a flashpoint in the public square. This year is no exception: Candidates on both sides are debating abortion, equal pay, family leave, and maternal mortality.

These political clashes often hinge on deeply held views about who women are, how they’re wired, and what they need. One of the most salient aspects of female identity is our maternal nature—the inclination (broadly speaking) to foster enduring ties with our offspring. Gender essentialism is fraught with land mines and dangerous generalities, and not all women experience the maternal pull. Nonetheless, most of us would agree that women’s biology is in fact distinctive, and the innate potential to bear children and bond with them not only carries great weight for the family but also shapes our commonwealth.

The political Left and Right mishandle these maternal instincts in different ways. For hard-line progressives, female “nature” is a social construct to embrace or escape—it doesn’t serve a normative purpose. We see this view play out legislatively. Liberal Democrats rightly pride themselves on defending family-friendly policies. But they concurrently promote pro-abortion policies that treat a woman’s bond with her child as entirely voluntary and even arbitrary—severed here, supported there. “To Planned Parenthood, an undesired life is no life at all,” writes Russell Moore in National Review.

Those on the Right have a nearly inverse enigma. Both center-right and far-right Republicans tend to value a woman’s distinct maternal nature and the children who come with it. But that helping hand comes up short in other arenas, as mothers are too often left to ...

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This handy, pocket-sized reference guide is an ideal resource for managers in both union and non-union environments. Basic Supervisory Management and Labour Relations provides practical advice on how to effectively handle day-to-day supervisory issues.

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Lahad, Mooli