1 RIL sets up India's 1st dedicated COVID-19 hospital By www.rediff.com Published On :: Tue, 24 Mar 2020 17:15:56 +0530 This first-of-its-kind-in-India centre is fully funded by Reliance Foundation and includes a negative pressure room that helps in preventing cross-contamination and helps control infection. All beds are equipped with the required infrastructure, biomedical equipment such as ventilators, pacemakers, dialysis machines, and patient monitoring devices. Full Article Reliance Industries Limited HN Reliance Foundation Hospital Reliance Life Sciences Brihanmumbai Municipal Corporation Reliance Retail Mumbai Reliance Family Seven Hills Hospital Jio India Lodhivali Maharashtra
1 Tax Topics® By www.cch.ca Published On :: Tue, 03 Oct 2006 11:48:24 GMT Canada's weekly bulletin for tax specialists Also known as the “Green Sheets,” Tax Topics is the longest running, most recognized and most trusted publication on federal income tax in Canada. For more than 50 years, tax specialists across Canada have counted on Tax Topics as the quickest and most convenient way to stay current on important tax issues. Articles are written by leading tax practitioners chosen for their expertise, with commentary that zeroes in on the most significant court decisions and tells you how they will affect your practice. Content includes: Articles on relevant and timely topics chosen specifically to benefit the tax specialist, including: Federal and provincial budgets Recent cases Amended regulations Federal court rules Candid analysis from leading experts to ensure that you’re always aware of the factors driving change in the industry Time-saving text links to applicable CCH subscriptions Bonus features: Monthly in-depth feature articles by tax experts at Dentons Canada (formally Fraser Milner Casgrain LLP) with invaluable insight into the key issues of the day Notification of legislative and administrative changes and revisions Information circulars Case digests 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 Tax Topics also find these publications instrumental to their practice: Canadian Tax Reporter Window on Canadian Tax If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Document Registration Guide, 16th Edition By www.cch.ca Published On :: Thu, 13 Aug 2009 08:26:19 GMT Bonus Feature Your purchase includes a FREE eBook! What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from 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. Published: December 2014 Get the most practical and helpful guide for completing and preparing real estate documents in Ontario. Document Registration Guide, 16th Edition has everything you need and is an essential reference for your day-to-day real estate practice. An indispensable resource for real estate practitioners, this new and updated edition provides you with a concise and convenient overview of real estate law in Ontario, including transfers, charges, discharges, estate conveyancing, powers of attorney, liens, and electronic registration. What's new: Fillable forms: Using these new fillable forms, customers can cut and paste clauses from numerous precedents to create their own printable and saveable PDF documents. Fillable forms include Transfer/Deed of Land; Charge/Mortgage of Land; Discharge of Charge/Mortgage; Document General; and Schedule* A section on the benefits associated with multi-party Document Registration Agreements that govern closing procedures in the electronic registration system where registration of documents such as Transfers can occur remotely A section on the formation and organization of condominium corporations, including the creation, by-laws and rules, annual meetings, nominations of directors, and procedures for the turnover board Updated case annotations for certificates of pending litigation, construction liens, Ontario New Home Warranties, and transfers between affiliated corporations About the Author Rose H. McConnell, B.Sc., LL.B. is the senior editor of the Ontario Real Estate Law Guide, and the British Columbia Real Estate Law Guide, both published by Wolters Kluwer Limited. About the Contributor David Eveline practices exclusively in the area of Commercial Real Estate at Pallett Valo LIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Death of a Taxpayer, 10th Edition By www.cch.ca Published On :: Wed, 17 Sep 2008 14:16:45 GMT Key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer. Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors. Topics include: The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc. The tax treatment of capital property at death Rollovers to spouses, common law partners and qualifying trusts Special issues regarding partnerships and farm property TaxaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Dave's Test (EN) (IGNORE) 1 By www.cch.ca Published On :: Mon, 22 Feb 2010 16:05:16 GMT This is Dave's test page. This is Dave's test page. This is Dave's test page. This is Dave's test page. This is Dave's test page. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Cantax T1Plus By www.cch.ca Published On :: Wed, 27 Sep 2006 16:04:02 GMT April is a short month. So why does it always feel so long? Cantax T1Plus gives you the tools to work more efficiently during tax season - so you can focus on offering your clients more value-added services. Download Order Form Cantax T1Plus is a full-featured professional T1 preparation program that will save you time and boost your productivity.EFILE your way to greater accuracy and faster processing time for client returnsTo aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Cantax T1 Plus with EFILE By www.cch.ca Published On :: Wed, 27 Sep 2006 16:08:47 GMT If you're not using EFILE to file your returns, you're spending a lot more time and effort than you need to. EFILE eliminates paper, printing and collating. Get started with a basic Internet connection and Cantax T1Plus with EFILE. It's so user friendly, anyone can do it The Setup Wizard makes it simple to configure the EFILE module. And since the EFILE module is fully integrated within Cantax you don't even have to exit the program to transmit. With one single click, the EFILE One Step command will generate your transmission file, and make your transmission connection and transmit the file to CRA. It doesn't get any easier. You can choose from 3 ways to transmit to the CRA EFILE On-Line Transmit returns one at a time and receive instant acknowledgements. Cantax Transmission Service A simple, fast and reliable way to transmit up to 60 returns at a time. File integrity is verified during transmission and you get a summary of transmissions for your records. EFILE On-Line Plus Transmit up to 60 returns at a time and receive acknowledgements back in a few hours. SEND is included in EFILE For discounters, Cantax T1Plus with EFILE has SEND support, including the SEND On-Line system that allows you to make SEND requests to the CRA via the Internet. EFILE makes it easy to manage workflow Automated EFILE return status makes it easy to monitor your EFILE returns. Generate reports using the EFILE status filter to easily manage yourIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 U.S. Master Tax Guide, 2013 - Legislative Update By www.cch.ca Published On :: Fri, 04 Jan 2013 13:06:30 GMT The U.S. Master Tax Guide, 2013 Legislative Update provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. Related Products of Interest - U.S. Master Tax Guide + the Legislative Update Combo - U.S. Master Tax Guide (2013) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 The Role of IFRS 1: Getting There to Here By www.cch.ca Published On :: Wed, 14 Jan 2009 15:44:58 GMT Webinar information current as of September 10, 2008 CCH IFRS Webinar Series 2008 - Seminar 4 Thousands of companies throughout Canada will soon be undertaking a major transition in financial reporting, by moving away from Canadian GAAP to a brand new set of accounting standards issued by the International Accounting Standards Board (IASB). Key to successfully making this transition to IFRS is a thorough understanding of IFRS 1 First-time Adoption of International Financial Reporting Standards. IFRS 1 sets out mandatory guidance, as well as several elective exemptions, for first time implementation of IFRS as a basis of financial reporting. As a transitional standard, IFRS 1 has sought to address the demand of investors for transparent information that is comparable over all periods, while also allowing reporting entities a suitable starting point for accounting under IFRS. The initial application of IFRS 1, and choices made under this standard, will impact not only the transitional work involved in preparing for the adoption IFRS, but also post-conversion results of companies going forward under this new basis of reporting. This webinar provides an update and a brief review of the requirements of IFRS 1 including: The basic idea and some challenges The practicalities: elective exemptions Mandatory exemptions If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 The Federal Budget 2011 By www.cch.ca Published On :: Fri, 09 Jan 2009 12:21:18 GMT This Special Report contains the full text of the 2011 Federal Budget announced on March 22, 2011. In addition this report contains commentary written by Fraser Milner Casgrain LLP and other members of CCH Canadian’s Editorial Board.. Shipping March 23, 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 2010 U.S. GAAP Guide By www.cch.ca Published On :: Wed, 28 Oct 2009 10:31:20 GMT The 2010 CCH GAAP Guide, Volumes I and II, is the perfect bridge between the existing GAAP hierarchy and the new FASB Codification. This new two-volume set’s pre-/post-Codification dual-reference system, detailed cross-reference table, and index help you quickly locate the information you need in the way you are most comfortable with. Content is current and authoritative — written by leaders in the field, with analysis, practice pointers and illustrations to filter the complexities. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 U.S. Master Tax Guide 2011 94th Edition By www.cch.ca Published On :: Tue, 18 Nov 2008 15:50:41 GMT Available: November 2010 This book reflects all pertinent federal taxation changes that affect 2010 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2011 MTG contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The handbook's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. This handbook is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions. It comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2010 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2011," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year. The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional). The 2011 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of ReturnIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Taxation of Individual Retirement Accounts, 2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:19:39 GMT Available: April 2012 Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Related books: 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. Full Article
1 SEC Disclosures Checklists, (2011 Edition) with CD-ROM By www.cch.ca Published On :: Wed, 22 Jun 2011 14:56:05 GMT Available: November 2011 A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2011-2012 Edition) By www.cch.ca Published On :: Tue, 21 Jun 2011 16:12:13 GMT Available: August 2011 Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni Compiled by a team of distinguished law professors, the 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections 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. Includes CD of entire contents of book. In this comprehensive and easy-to-use volume, 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. The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011. Related Books: 1040 Express Answers (2012) 1041 Express Answers (2012) 1065 Express Answers (2012) U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition 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. Full Article
1 Taxation of the Entertainment Industry, 2012 By www.cch.ca Published On :: Mon, 17 Aug 2009 10:46:19 GMT Available June 2012 Part of the new CCH Beacon Series, Taxation of the Entertainment Industry 2012 is an insightful treatise that helps practitioners in entertainment tax planning: • spot unique issues before they become problems, • interpret rules and regulations correctly, • make business decisions that lower taxes, • and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry. Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues: • Know how the law characterizes ownership rights and interests • Choose a business form that provides maximum tax advantage • Determine the best time to report and recognize income • Reduce the tax burden through deductions, depreciation, and the investment tax credit • Avoid liability for failure to withhold wages • Realize tax deferral and tax savings through foreign production or distribution • Discover innovative and creative strategies for financing film production and distribution, and • Pay close attention to the special tax considerations that apply to talent. Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law. CONTENTS: • Overview • Fundamental Characterization Issues • Choice of Entity • Income Recognition, Timing and Characterization • Deductions and Depreciation • Wage Withholding • Foreign Production and Distribution • U.S. Tax Withholding on Foreign Persons • Financing Using Domestic Tax Shelters • Other Financing Methods • Tax Planning for Talent • California Taxation • The Sports Industry • The Music Industry • Film Financing • Forms ABOUT THE AUTHOR: Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP. He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section. Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class. He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry. Mr. Moore is an adjunct professor for the UCIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Oil and Gas: U.S. Federal Income Taxation (2011) By www.cch.ca Published On :: Fri, 14 Nov 2008 10:59:13 GMT The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way. Oil and Gas: Federal Income Taxation (2011) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves. Special features include: A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics. Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law. Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of: economic interests lease and purchase arrangements royalties working or operating mineral interest production payments net profits arrangements geological and geophysical expenses intangible drilling and development costs sharing arrangements and carried interests depletion gross income from property taxable income from property unitizations disposition of interests nontaxable exchanges losses and abandonments types of ownership alternative minimum tax nonconventional fuel credit depreciation aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Manual of Accounting PWC – IFRS 2011 (3 books By www.cch.ca Published On :: Thu, 15 Oct 2009 15:48:48 GMT PricewaterhouseCoopers' Manual of Accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB). The Manual contains: Straight forward explanations on how to prepare financial statements in accordance with IFRS Insights based on PwC's IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations. Key updates include: Guidance on new standards and IFRICs issued since September 2009 including: Amendment to IFRS 1 on IFRS 7 exemption 2010 Annual improvements Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement Updated references to IAS 27 and IFRS 3 A new chapter on related party disclosures under IAS 24 (revised) Latest PwC views and interpretations The 2011 set includes: Manual of accounting - IFRS 2011 Full Article
1 GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2011-2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 13:31:52 GMT Available: September 2011 Author: George Georgiades, CPA The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual: Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure: Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 International Financial/Accounting Reporting Standards Guide 2011 By www.cch.ca Published On :: Fri, 14 Nov 2008 12:14:19 GMT Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information. The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference. The 2011 International Accounting/Financial Reporting Standards Guide includes the following topics: Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment PartIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 2011 International Financial Reporting Standards (IFRS) By www.cch.ca Published On :: Thu, 12 Nov 2009 10:06:01 GMT International Financial Reporting Standards IFRS 2011 is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued on January 1st 2011. This edition includes the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents—illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB on January 1st 2011. For convenience, this RED book edition is presented in two parts: Part A (the Conceptual Framework and requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations. Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions. This edition also includes the IFRS Foundation Constitution, the IASB Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index. This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. Part A is 1344 pages (one book) containing the standards/interpretations Part B is 1984 pages (one book) containing the accompanying documents, bases for conclusions etc. Published: March 2011 Related Titles Accounting Research Manager CCH's IFRS for Canada International Accounting/Financial Reporting Standards Guide (2012) iGAAP: IFRS for Canada Online If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to Virginia Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:35:32 GMT CCH's Guidebook to Virginia Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Virginia. Designed as a quick reference work, the Guidebook presents succinct discussions of Virginia state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Virginia returns or who are required to deal with Virginia taxes. This authoritative Guidebook is the one source those involved with Virginia taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: personal income tax corporate income tax bank franchise tax sales and use taxes property taxes excise taxes Other Virginia taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by William L.S. Rowe, a partner of the Richmond office of the law firm, Hunton & Williams. This valuable commentary helps practitioners further apply the complex principles of Virginia tax law to specific practice situations. For the user's convenience in determining what is new in the Virginia tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Virginia and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Virginia Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to IlIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to Texas Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:31:09 GMT CCH's Guidebook to Texas Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Texas. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Texas returns or who are required to deal with Texas taxes. This authoritative Guidebook is the one source those involved with Texas taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: real and personal property tax franchise taxes sales and use taxes excise taxes Other Texas taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by G. Brint Ryan, M.S., CPA and Eric L. Stein, J.D., LL.M., CPA of the state and local tax consulting firm, Ryan & Company. This valuable new commentary helps practitioners further apply the complex principles of Texas tax law to specific practice situations. For the user's convenience in determining what is new in the Texas tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Texas and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Texas Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Full Article
1 Guidebook to Pennsylvania Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:27:07 GMT Authored by some of the top names in Pennsylvania state taxation - Charles L. Potter, Jr., J.D., CPA; Shelby D. Bennett, Ph.D.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis. This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities. Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective. It presents practical coverage of the array of Pennsylvania taxes, including: personal income tax sales and use tax corporate net income tax capital stock and franchise tax taxes on financial institutions miscellaneous business taxes, fees and reports unemployment compensation insurance tax inheritance and estate tax personal property tax Philadelphia City and School District taxes Pittsburgh City and School District Taxes The Guidebook explains the background and operation of each tax, and gives a plethora of examples, hints, cautions, planning pointers and answers to commonly encountered real-life problems to help practitioners solve their everyday Pennsylvania tax problems. For the user's convenience in determining what is new in the Pennsylvania tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Pennsylvania and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make piIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 California Income Tax Laws and Regulations Annotated (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:01:32 GMT Available: March 2012 This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2011. This book presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: Personal Income Tax Administration of Franchise and Income Tax Senior Citizens Property Tax Assistance and Postponement Law Taxpayers' Bill of Rights Corporation Tax Multistate Tax Compact Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law. Related Products of Interest - State Tax Handbook (2013) - New York State Corporation Tax Law and Regulations (As of January 1, 2012) - New York State Personal Income Tax Law and Regulations (As of January 1, 2012) - New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) CCH's Guidebooks to State Taxes 2013: - California - Connecticut - Florida - North Carolina - Ohio Taxes - Pennsylvania - Illinois - New Jersey - New York - Massachusetts - Maryland - Michigan - Texas If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to Ohio Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:23:38 GMT CCH's Guidebook to Ohio Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Ohio. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Ohio returns or who are required to deal with Ohio taxes. Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Ohio taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: personal income tax corporation franchise (income) tax city income and school district income taxes sales and use tax estate tax Other Ohio taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. A special section provides summaries of the provisions of the city income taxes of Akron, Cincinnati, Cleveland, Columbus, Dayton, Toledo and Youngstown. The rates, return due dates, and withholding return and payment dates of smaller Ohio cities levying taxes are also provided in special charts. The Guidebook includes additional practical tips, pointers and examples to practitioners by Edward J. Bernert and Andrew M. Ferris, with the Columbus office of the law firm, Baker & Hostetler LLP. This valuable commentary helps practitioners further apply the complex principles of Ohio tax law to specific practice situations. For the user's convenience in determining what is new in the Ohio tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Ohio and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Ohio Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and taxIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to North Carolina Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:18:04 GMT CCH's Guidebook to North Carolina Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file North Carolina returns or who are required to deal with North Carolina taxes. Edited by William W. Nelson, J.D. and Shelby Bennett, Ph.D., this popular and authoritative Guidebook is in its 39th Edition. It is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format. Concise explanations cover the taxes of major interest: personal income tax corporate income tax tax on banks and other financial institutions franchise tax sales and use taxes inheritance tax gift tax intangibles tax Other North Carolina taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the North Carolina tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to both the North Carolina and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH North Carolina Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Estate and Retirement Planning Answer Book, 2012 Edition (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:09:46 GMT Available: September 2011 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 the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 California Sales and Use Tax Answer Book 2011 By www.cch.ca Published On :: Thu, 13 Oct 2011 13:41:55 GMT Available: September 2011 The California Sales and Use Tax Answer Book provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax. The California Sales and Use Tax Answer Book provides coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. CONTENTS: Chapter 1 Overview of Sales and Use Taxation Chapter 2 Constitutional Principles Impacting State and Local Taxation Chapter 3 Sales Tax Chapter 4 Use Tax Chapter 5 Exclusions from Gross Receipts/Sales Price Chapter 6 Special Treatment Afforded to Various Business Activities Chapter 7 Vehicles, Vessels and Aircraft Chapter 8 Exemptions Chapter 9 Other Exemptions Chapter 10 Subjects of Sales and Use Taxes Chapter 11 Permits, Security and Tax Rates Chapter 12 Returns and Payment Chapter 13 Records and Audits Chapter 14 Assessment and Appeals Chapter 15 Penalties and Interest Chapter 16 Refunds and Credits Chapter 17 Court Actions and Related Matters Chapter 18 State Tax Collection Procedures Chapter 19 Organization of State Sales and Use Tax Administration Table of Authorities Table of California Revenue and Taxation Code Sections Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Virginia Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:22:38 GMT Available: October 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Texas Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:21:38 GMT Available: December 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to New York Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:52:36 GMT CCH's Guidebook to New York Taxes is the perfect resource for concise explanation for practitioners working with state taxation in New York. Designed as a quick reference work, this handbook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file New York returns or who are required to deal with New York taxes. The popular NY Tax Guidebook is now in its 46th year of providing practitioners with concise and authoritative information on New York State taxation. It includes detailed discussion of major New York State taxes, including: corporation franchise (income) tax personal income tax sales and use taxes franchise tax on banking corporations estate, gift and generation-skipping transfer taxes Major New York City and certain Yonkers taxes are also covered in detail--e.g., the general corporation tax, the tax on banking corporations, the personal income tax on residents, the earnings tax on nonresidents, and the unincorporated business tax, as well as, property taxes, listing of administrative agencies/directory and other miscellaneous state taxes (e.g., motor fuels, cigarette/tobacco, and public utilities taxes). Particular emphasis is placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook also discusses the general property tax levied by local governments, as well as covering the many other State and City taxes. The Guidebook includes additional practical tips, pointers and examples to practitioners by Mark S. Klein, Esq., a partner of the law firm of Hodgson Russ LLP. This valuable practice commentary helps practitioners further apply the complex principles of New York tax law to specific practice situations. For the user's convenience in determining what is new in the New York tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2009 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the New York and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to speciIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Multistate Guide to Trusts and Trust Administration, 2012 Edition (with CD) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:17:27 GMT Available: October 2011 A multistate guide that covers how to set up and administer trusts in all fifty states. It enables the practitioner to keep abreast of the increasingly complex state rules that govern the establishment, maintenance and taxation of trusts and is of interest to the accountant and financial planner who makes provisions for his client's wealth management. The book deals with the individual state rules for the creation of a trust, for appointing a trustee (including the qualifications that the trustee must have and the fiduciary duties that the trustee will owe to the grantor and the beneficiaries). The book discusses state requirements for modifying or revoking the trust. It covers the issues that arise if the grantor wishes to move the situs of the trust from one state to another. The permissible duration of a trust is also considered as is the Rule Against Perpetuities in states where this is still an issue. This publication also discusses the accounting aspects of maintaining a trust from the state point of view, including creditor's rights in a trust, the different distribution standards in trust agreements, the effect of the Uniform Principal and Income Act (as adopted by each individual state), investment standards and total return trusts. Also included is a discussion of the different state income tax rules, including forms and instructions for each state. Revocable Trusts Modification or Termination of Trusts Issues in Connection with Trustee's Power to Make Discretionary Distributions Trusts for Pets and Purpose Trusts Asset Protection Nonresident Qualification as Trustee Trust Administration: Power to Adjust and Total Return Trusts Trust Accounting: Principal and Income Decanting the TrustIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Michigan Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:20:27 GMT Available: February 2012 Presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This popular Guidebook is now in its 43rd year of presenting coverage of the taxes of major interest, including: - income tax - single business tax - sales and use taxes - intangibles tax - inheritance, estate and generation-skipping transfer taxes Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. Related Books: California Income Tax Laws and Regulations Annotated (2012) New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Personal Income Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to New Jersey Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Maryland Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:15:22 GMT Available: October 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to New Jersey Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:48:28 GMT CCH's Guidebook to New Jersey Taxes is an indispensable resource for anyone working with state taxation in New Jersey. It is designed as a quick reference, describing the general provisions of the respective tax laws, regulations and administrative rulings useful to tax practitioners, businesspersons and others who file New Jersey returns or who are required to deal with New Jersey taxes. This popular Guidebook is now in its 41st year of providing practitioners with concise and authoritative information on New Jersey taxes. It presents thorough coverage of the taxes of major interest, including: corporation business (franchise) tax corporation income tax personal income tax sales and use tax inheritance tax Other New Jersey taxes are discussed, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The 2011 Edition features enhanced military personnel coverage and personal income tax and corporate income tax federal/state comparisons. The Guidebook is edited by Susan A. Feeney, J.D. and Michael A. Guariglia, J.D., partners in the firm of McCarter & English, LLP, Newark, NJ. This valuable commentary helps practitioners further apply the complex principles of New Jersey tax law to specific practice situations. For the user's convenience in determining what is new in the New Jersey tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to the New Jersey and related federal provisions are provided throughout. Detailed Table of Contents, Topical Index and law and regulations finding lists make pinpointing critical information quick and easy. Cross references to specific paragraphs in the comprehensive CCH New Jersey Tax Reports service are also provided throughout the text to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011) GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Massachusetts Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:13:26 GMT Available: November 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 New York Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:11:29 GMT Available: December 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to Michigan Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:45:05 GMT CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Michigan returns or who are required to deal with Michigan taxes. This popular Guidebook is now in its 42nd year of providing practitioners with concise and authoritative information on Michigan taxes. It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including: income tax single business tax sales and use taxes intangibles tax inheritance, estate and generation-skipping transfer taxes Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Michigan and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Michigan Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011) Guidebook to Connecticut Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Fair Value Measurements Answer Book (2011) By www.cch.ca Published On :: Wed, 22 Jun 2011 14:46:28 GMT Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book) is the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC Topic 820's fair value measurement standards. Includes all the ASC Topic 820 support materials you need to remain in compliance with all requirements, including common Q&A's, helpful practice aids, official FASB documents, and sample SEC filings. Related Books: Accounting Research Manager - ARM If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Australian Master Tax Guide, 2011 By www.cch.ca Published On :: Thu, 13 Oct 2011 14:36:19 GMT Available: August 2011 Australia’s number one tax reference is designed to help practitioners, businesses, other organizations and students quickly locate accurate answers to their tax questions. Whether it is being used to help prepare tax returns for the current tax year or to work out the tax issues and implications of decisions and transactions in the immediate future years, the Australian Master Tax Guide is an essential resource for anyone working in or dealing with tax. Up-to-date through June 30, 2011. Cross referenced at the end of each CCH paragraph to more detailed information in key CCH updating services Handy checklists and tables, complete effective life (depreciation) tables and a calendar of key tax dates Entirely new chapter of handy tax checklists A practical way to keep up to date on the changes to Australia’s complex tax system The CCH Australian Master Tax Guide is written and updated by CCH's team of tax accountants and lawyers, and a select group of top tax professionals. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 New Jersey Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:10:35 GMT Available: December 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Income Taxation of Fiduciaries and Beneficiaries (2012) U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 10:17:44 GMT Available: Late June 2012 Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: Overview of the Fiduciary Entity The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy Principles of Federal Income Tax for Fiduciaries Itemized Deductions Distributions Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules Estimated Taxes Passive Activity Loss Limitations Trusts: Formation to Termination Charitable Remainder Trusts Charitable Lead Trusts Alternative Use of Grantor Trusts in Transactional Planning Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust Grantor Trust Rules Foreign Trusts Treated as Grantor Trusts Volume 2: Estates: Formation to Termination Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests Income Tax Aspects of Generation-Skipping Transfers State Taxation of Fiduciaries and Beneficiaries Special Commercial Trusts IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax Foreign Trusts and Estates Related books: U.S. Master Estate and Gift Tax Guide (2013) Family Foundation Handbook (2013) – U.S. 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. Full Article
1 U.S. Master Bank Tax Guide (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 09:11:45 GMT Available: October 2011 Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2012) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. The key tax planning suggestions offered upfront in each chapter and meticulous footnotes to show authority throughout make the Guide's discussions a roadmap for further research. Helpful tables, charts, lists and examples reflect the author's penchant for illustrating the rules and principles in the most understandable way. Organized for day-to-day use, but offering a depth of discussion that readers will want to read thoroughly, the U.S. Master Bank Tax Guide reflects the author's 30+ years of banking industry experience and his proficiency at teaching in both the law school and tax professional venues. This resource not only explains the fundamental tax rules and principles that apply to banks, it also identifies and guides the reader through the many opportunities and pitfalls that may be present. From choice of entity advantages and disadvantages and treatment of start-up costs to handling ordinary and necessary expense items and acquisition and expansion considerations, the Guide offers the practical guidance that all bank tax practitioners need, value and appreciate. CONTENTS: - Entities subject to bank tax rules - Accounting for interest, fee and other income - Discount, points and premium - Securities dealers and investors - Nonperforming loans - Modified debt - Foreclosures - Business expenses - Interest expense - Bad-debt deductions - Acquisitions - Business tax credits If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Illinois Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:05:04 GMT Available: November 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to Massachusetts Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:41:45 GMT CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Massachusetts. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Massachusetts returns or who are required to deal with Massachusetts taxes. Now in its 43rd edition, this popular handbook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest: personal income tax corporation excise (income) tax taxes on banks and other financial institutions sales and use taxes estate tax Other Massachusetts taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by Stephen M. Politi, Esq., a partner of the Boston law firm, Engel & Schultz, P.C. This valuable commentary helps practitioners further apply the complex principles of Massachusetts tax law to specific practice situations. For the user's convenience in determining what is new in the Massachusetts tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Massachusetts and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Full Article
1 Pennsylvania taxes, Guide to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:03:25 GMT Available: December 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Guidebook to Maryland Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:38:27 GMT CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes. This authoritative Guidebook is the one source those involved with Maryland taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: personal income tax corporate income tax sales and use taxes death taxes property taxes utility franchise tax insurance gross premiums tax Other Maryland taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The 2011 Edition includes additional practical tips, pointers and examples to practitioners by Walter R. Calvert, J.D. and Denise V. Corsaro, J.D. of the Baltimore office of the law firm, Venable LLP. This valuable commentary helps practitioners further understand and apply the complex principles of Maryland tax law to specific practice situations. For the user's convenience in determining what is new in the Maryland tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Maryland and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Maryland Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Full Article
1 Estate and Retirement Planning Answer Book, 2012 Ed. U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 09:18:28 GMT Available: September 2011 Author: 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, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, 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, Estate and Retirement Planning Answer Book, 2012 Edition, 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. Related Books: U.S. Master Tax Guide (2013) Estate Planning (2013 Edition) (U.S.) Family Foundation Handbook (2013) – U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
1 Ohio Taxes, Guide to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:01:59 GMT Available: January 2012 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
