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North Carolina Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:00:51 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.

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Guidebook to Florida Taxes (2011)

By www.cch.ca
Published On :: Wed, 28 Oct 2009 13:31:26 GMT

CCH's Guidebook to Florida Taxes is the perfect resource for practitioners working with state taxation in Florida. 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 Florida returns or who are required to deal with Florida taxes.  

Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Florida 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:

  • corporation income tax (applicable to all corporations including banks and insurance companies)
  • sales and use taxes
  • intangible personal property tax
  • estate tax

Other Florida 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 James M. Ervin, Jr., Esq., a partner of the Tallahassee office of the law firm, Holland & Knight, LLP. This valuable commentary helps practitioners further apply the complex principles of Florida tax law to specific practice situations.

For the user's convenience in determining what is new in the Florida 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 Florida 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 Florida Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.



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Tax Accounting in Mergers and Acquisitions 2011 (M&A - U.S.)

By www.cch.ca
Published On :: Mon, 01 Nov 2010 09:53:33 GMT

Available: October 2010

Author: Glenn R. Carrington

Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

  1. Decide if the transaction should be taxable or nontaxable.
  2. Structure the deal for the best results-stock or asset acquisition.
  3. Achieve desired business objectives.
This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayer’s ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions. In addition to updates of all rulings, cases and legislation, the 2010 edition contains a new chapter on Bankruptcy.

Chapter 1       Taxable and Tax-Free Acquisitions
Chapter 2       Basic Concepts in Deductibility and Capitalization
Chapter 3       Accounting for Restructuring Transactions under Code §351, 338, 381, 721, and 1001
Chapter 4       Treatment of Contingent Liabilities
Chapter 5       Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6       Final Capitalization Regulations
Chapter 7       Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8       Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9       Amortization of Intangibles under Code §197
Chapter 10     Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11     Consolidated Return Tax Accounting Issues
Chapter 12     Tax Accounting Issues in Bankruptcies and Work-outs

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1

GAAS Practical Manual (2012) (with CD-ROM) (U.S.)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 14:31:18 GMT

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

  1. What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.
  2. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.
  3. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

    Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

    The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

    The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

    The 2012 edition is current through the following pronouncements:

    - SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

    - SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)

    - SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

    The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

    Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

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    Florida Taxes, Guidebook to State Taxes 2012

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 12:56:48 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.

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


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    Sales and Use Tax Answer Book (2012)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 13:47:50 GMT

    Available: November 2011

    Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. 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 and a chapter on the gross receipts taxes recently enacted in several states.

    The 2012 edition of the Sales and Use Tax Answer Book continues to provide 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.

    Chapter 1 Nature and Purpose of Sales and Use Taxation
    Chapter 2 Constitutional Rights
    Chapter 3 Taxable Persons
    Chapter 4 Taxable Transactions
    Chapter 5 Interstate and Extraterritorial Transactions  
    Chapter 6 Subjects of Sales and Use Taxes
    Chapter 7 Amount of Tax
    Chapter 8 Accounting Methods
    Chapter 9 Rates of Tax
    Chapter 10 Returns or Reports
    Chapter 11 Payment
    Chapter 12 Refunds and Credits
    Chapter 13 Organization of State Sales and Use Tax Administrations
    Chapter 14 License and Registration
    Chapter 15 Audits
    Chapter 16 Assessment and Appeals Process
    Chapter 17 Collection of Tax by Seller
    Chapter 18 Collection of Tax by State
    Chapter 19 Penalties
    Chapter 20 Local State Taxes
    Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
    Chapter 22 Gross Receipts Tax 

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    1

    Guidebook to Connecticut Taxes (2011)

    By www.cch.ca
    Published On :: Wed, 28 Oct 2009 13:26:05 GMT

    CCH's Guidebook to Connecticut Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Connecticut.  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 Connecticut returns or who are required to deal with Connecticut taxes.

    The comprehensive and authoritative Guidebook is authored by a team of leading experts in Connecticut state taxation:

    • Richard D. Pomp--Coordinating Editor
    • Leslie E. Grodd, Esq.--Estate and Gift Taxes
    • Christine L. Hill, Esq.--Sales and Use Taxes
    • Diana L. Leyden, Esq.--Miscellaneous Taxes
    • Glenn G. Rybacki, Esq.--Administration and Procedure
    • David F. Sherwood, Esq.--Property Tax
    • Jay M. Smolin, CPA--Personal Income Tax
    • Richard W. Tomeo, Esq.--Corporate Business Tax
    • Laura R. Wyeth, CPA--Sales and Use Taxes
    It is the one source those involved with Connecticut taxation need for quick and accurate answers, presenting thorough coverage of the taxes of major interest including:
    • personal income tax
    • corporation income tax
    • sales and use taxes

    Other Connecticut 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 Connecticut 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 Connecticut 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 Connecticut Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.



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    1

    GAAP Guide, 2012 (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 15:16:42 GMT

    Book available: December 2011
    Standalone CD available: December 2011

    Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

    Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II.

    The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.

    The GAAP Guide satisfies all AICPA peer review standards and requirements.

    Generally Accepted Accounting Principles:

    • Accounting Changes
    • Accounting Policies and Standards
    • Advertising
    • Balance Sheet Classification and Related Display Issues
    • Bankruptcy and Reorganization
    • Business Combinations
    • Capitalization and Expense Recognition Concepts
    • Cash Flow Statement
    • Computer Software
    • Consolidated Financial Statements
    • Contingencies, Risks, and Uncertainties
    • Convertible Debt and Debt with Warrants
    • Deferred Compensation Contracts
    • Depreciable Assets and Depreciation
    • Development Stage Enterprises
    • Earnings per Share
    • Equity Method
    • Extinguishment of Debt
    • Fair Value
    • Financial Instruments
    • Foreign Operations and Exchange
    • Government Contracts
    • Impairment of Long-Lived Assets
    • Income Taxes
    • Installment SalesIntangible Assets
    • Interest Costs Capitalized
    • Interest on Receivables and Payables
    • Interim Financial Reporting
    • Inventory
    • Investments in Debt and Equity Securities
    • Leases
    • Long-Term Construction Contracts
    • Long-Term Obligations
    • Nonmonetary Transactions
    • Pension Plans
    • Personal Financial Statements
    • Postemployment and Postretirement Benefits Other Than Pensions
    • Product Financing Arrangements
    • Property Taxes
    • Real Estate Transactions
    • Related Party Disclosures
    • Research and Development
    • Results of Operations
    • Revenue Recognition
    • Segment Reporting
    • Stock-Based Payments
    • Stockholder

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    Revenue Recognition Guide (2012) (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 15:51:19 GMT

    Available: December 2011

    Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

    For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

    The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

    Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.

    To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

    Revenue Recognition Guide covers the following topics:

    • Revenue-Related Literature
    • General Principles
    • Multiple-Deliverable Revenue Arrangements
    • Product Deliverables
    • Service Deliverables
    • Intellectual Property Deliverables
    • Miscellaneous Issues
    • Contract Accounting
    • Software: A Complete Model
    • Presentation
    • Disclosures
    • Future Expectations
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    GAAS Guide, 2012 (with CD-ROM) (U.S.)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 14:26:14 GMT

    Available: October  2011

    The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included.

    The 2012 Edition includes coverage of the following:

    • SAS-121 (AU 722) (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)
    • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
    • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

    The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements.

    Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

    The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs.

    The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer).

    • AU 100: Introduction
    • AU 200: General Standards
    • AU 300: Standards of Field Work
    • AU 400: First, Second, and Third Standards of Reporting
    • AU 500: Fourth Standard of Reporting
    • AU 600: Other Types of Reports
    • AU 700: Special Topics
    • AU 800: Compliance Auditing
    • AU 900: Special Reports of the Committee on Auditing Procedure
    • AT Section: Statements on Standards for Attestation EngagementsIf you would like more details about this product, or would like to order a copy online, please click here.


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    Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012

    By www.cch.ca
    Published On :: Wed, 22 Jun 2011 10:08:43 GMT

    Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

    Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

    Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

    This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.

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    International Accounting/Financial Reporting Standards Guide (2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 15:38:30 GMT

    Available: November 2011

    This book 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.

    The 2012 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

    Part III: Industry-Specific Standards

    • Agriculture
    • Insurance Contracts
    • Mineral Resources: Exploration and Evaluation  

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    Guidebook to California Taxes (2011

    By www.cch.ca
    Published On :: Wed, 28 Oct 2009 13:18:57 GMT

    CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is 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. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers.

    This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation.  A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions.

    The CCH Guidebook to California Taxes is designed to accomplish four main objectives
    :

    1. Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units.
    2. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns.
    3. Present a readable quick reference to the personal income tax and taxes on corporate income.
    4. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference.
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    1

    Form 990 Compliance Guide, 2012

    By www.cch.ca
    Published On :: Tue, 21 Jun 2011 09:56:19 GMT

    Available: May 2012

    Author: Clark Nuber

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

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

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    1

    1120S Express Answers (2012)

    By www.cch.ca
    Published On :: Wed, 10 Nov 2010 15:33:43 GMT

    Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance.  It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from:


    Preparers will benefit from:
    1. Compliance oriented, line-by-line approach,
    2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
    3. New rules and form changes highlighted.
    4. Charts and tables summarizing important concepts, facts and figures
    5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    6. References to U.S. Master Tax Guide paragraphs.

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    1

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

    By www.cch.ca
    Published On :: Wed, 22 Jun 2011 15:34:13 GMT

    Available: March 2012

    A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.

    Especially helpful are the multistate quick-answer charts - a CCH exclusive!

    OVERVIEW
    - Constitutional Issues--Federal Limitations
    - Multistate Agreements

    CHARTS
    - Agricultural Exemptions
    - Clothing
    - Collection Discounts Allowed Seller
    - Components of Basis
    - Computers and Computer Services
    - Drop Shipments
    - Electronic Payment of Sales Tax
    - Exemption and Resale Certificates' Validity Periods
    - Financial Institutions
    - Food and Meals
    - Interest Rates on Delinquent or Deficient Payments
    - Leases and Rentals
    - Mail-Order Sales
    - Manufacturing and Machinery
    - Medicines, Medical Services and Devices
    - Newspapers and Periodicals
    - Occasional Sales
    - Penalties
    - Pollution Control Equipment
    - Rates and Basis
    - Sales for Resale
    - Services
    - Statutes of Limitations
    - Tax Calendar
    - Taxpayer Remedies
    - Trade-Ins
    - Vending Machine Sales

    STATE SUMMARIES
    For each state:
    - Scope of Tax
    - Tax Base
    - List of Exemptions, Exceptions and Exclusions
    - Rate of Tax
    - Local Taxes
    - Returns, Payments, and Due Dates
    - Prepayment of Taxes
    - Vendor Registration
    - Sales or Use Tax Credits
    - Deficiency Assessments
    - Audit Procedures
    - Statute of Limitations
    - Application for Refund

    Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project.

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    1

    U.S. Master GAAP Guide (2012)

    By www.cch.ca
    Published On :: Fri, 04 Nov 2011 09:11:27 GMT

    Available: November 2011

    This book helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements.

    To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC.

    • Topically arranged to follow the FASB's Accounting Standards Codification (ASC).
    • Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand.
    • Serves as a working guide so practitioners can find solutions to complex practice problems quickly.
    • Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.
    • Enables clear understanding of the accounting requirements of the pronouncements.

    Chapters:

    • General principles
    • Presentation
    • Assets
    • Liabilities
    • Equity
    • Revenue
    • Expenses
    • Broad transactions
    • Industry

    Also contains:

    • Conceptual framework
    • Accounting Standards Updates
    • Exposure Drafts
    • How to cross-reference the Codification and pre-Codification standards
    • Present value factors

     

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    Family Foundation Handbook (2012) – U.S.

    By www.cch.ca
    Published On :: Tue, 21 Jun 2011 09:49:13 GMT

    Available: September 2011

    Authors: Jerry J. McCoy, J.D.; and Kathryn W. Miree; J.D.

    Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

                              1.  Introduction

    2.  Family Foundation Basics

    3.  How To Create A Family Foundation

    4.  Using Charitable Trusts To Fund The Family Foundation

    5.  Designing The Family Foundation

    6.  Operating Restrictions

    7.  Grantmaking

    8.  Foundation Administration

                               9.  Special Issues

    Related Books:

       

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    Family Foundation Handbook (2011) -- U.S.

    By www.cch.ca
    Published On :: Mon, 01 Nov 2010 09:02:27 GMT

    Available: October 2010

    Authors: Jerry J. McCoy, Kathryn W. Miree, J.D.

    The Family Foundation Handbook provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grant making to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

    2011 Highlights:

    • A new section on L3Cs and B Corporations and the role those new entities play in grantmaking.
    • New regulations, revenue rulings, and private letter rulings impacting family foundations.
    • The most recent statistics of related to family foundation trends and profiles from The Foundation Center, the Council on Foundations, the IRS, and the Association of Small Foundations.
    • The most recent data on family foundation investment returns, asset allocations, and administrative expenses with a special emphasis on salary data.
    • Updated statutory references for state volunteer protection laws.
    • Updated statutory references for states that have adopted the Uniform Prudent Management of Institutional Funds Act (which is quickly replacing Uniform Management of Institutional Funds Acts across the country) and the impact that will have on foundation management.
    • The most current list of resources for family foundations including resources, publications grants and administrative software, online research sites, charitable trade groups, and socially responsible investment funds and firms.
    • The new statutory rules under the Pension Protection Act affecting Type III supporting organizations, and the Proposed Treasury Regulations associated with those rules.
    • Expanded discussion of the uncertain status of the federal estate tax and the tax on generation-skipping transfers as this edition went to press.
    • An additional alternative for the person considering a family foundation – the medical research organization.
    • Expanded discussion of the privacy and disclosure aspects of a family foundation with some potential strategies for the person who regards this as a major concern.

    Content:

    • Introduction.
    • Family Foundation Basics
    • How To Create A Family Foundation
    • Using Charitable Trusts To Fund The Family Foundation
    • Designing The Family Foundation
    • Operating Restrictions
    • Grantmaking
    • Foundation Administration
    • Special Issues
    • Bibliography
    • Table of Cases
    • Table of Statute

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    1041 Express Answers (2011

    By www.cch.ca
    Published On :: Wed, 10 Nov 2010 15:25:00 GMT

    CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

    Preparers will benefit from:

    • Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.
    • Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
    • New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls.
    • Highly visual, two-color presentation, making it it faster and easier to find the information you need.
    • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
    • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.
    • Detailed topical index, including references to everyday practice terminology, point you to the answers you need.
    • Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

    CONTENTS:

    Tab 1:  Filing Issues

    Tab 2:  Form 1041

    Tab 3:  Income In Respect of a Decedent

    Tab 4:  Business Income (or Loss)

    Tab 5:  Farm Income (or Loss)

    Tab 6:  Rents, Royalties, Partnerships

    Tab 7:  Schedules A--Charitable Deduction and B--Income Distribution Deduction

    Tab 8:  Schedule G--Tax Computation and Other Information

    Tab 9:  Schedule I--AMT

    Tab 10:  Schedule D--Capital Gains and Losses

    Tab 11:  Schedule J--Accumulation Distribution

    Tab 12:  Depreciation, Depletion, Amortization

    Tab 13:  Schedule K-1

    Tab 14:  Modification and Termination

    Tab 15:  State Tax Information

    Tab 16:  Index 

    With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips!

    1

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    U.S. Master Estate and Gift Tax Guide (2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 14:55:38 GMT

    Available: December 2011

    This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

    • Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
    • Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.
    • Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law.
    • Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research  the estate and gift tax law.
    • Code Finding List for quick reference to the IRC sections cited.
    • Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed.

    The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. 

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    Guidebook to Illinois Taxes (2011)

    By www.cch.ca
    Published On :: Wed, 28 Oct 2009 13:35:01 GMT

    CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois.  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 Illinois returns or who are required to deal with Illinois taxes.

    Now in its 41st edition, this popular handbook is the one source those involved with Illinois 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

    Other Illinois taxes are summarized, as well, including the administration and imposition of City of Chicago taxes, with particular emphasis placed on persons or transactions subject to the tax, the basis and rate of tax, and the new annual return provisions.Administration and imposition of City of Chicago taxes 

    The Guidebook includes additional practical tips, pointers and examples to practitioners by Marilyn A. Wethekam, Fred O. Marcus, Jordan M. Goodman, David A. Hughes, Brian L. Browdy, and C. Eric Fader of Horwood Marcus & Berk in Chicago.  This valuable commentary helps practitioners further apply the complex principles of Illinois tax law to specific practice situations.

    For the user's convenience in determining what is new in the Illinois 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 Illinois 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 Illinois Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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    1

    U.S. Revenue Recognition Guide (2011)

    By www.cch.ca
    Published On :: Mon, 01 Nov 2010 08:52:30 GMT

    Available: November 2010

    Author: Scott Taub CPA

    Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. 

    For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

    This edition has been updated to reflect the new FASB Accounting Standards CodificationTM    and includes both pre- and post-Codification references for quick access to the information you need in the way that you prefer accessing it. 

    The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

    Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.
    To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

    Material can be located several ways: the Cross-Reference lists pre- and post-Codification references and shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic.

    Revenue Recognition Guide covers the following topics:

    • Revenue-Related Literature
    • General Principles
    • Multiple-Element Arrangements
    • Product Deliverables
    • Service Deliverables
    • Intellectual Property Deliverables
    • Miscellaneous Issues
    • Contract Accounting
    • Software: A Complete Model
    • Presentation
    • Disclosures
    • Future Expectations and Projects

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    1

    Preparing Your Trust Tax Returns™, 2015 Edition

    By www.cch.ca
    Published On :: Thu, 06 Nov 2008 09:52:32 GMT

    For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

    Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements. Preparing Your Income Tax Returns Preparing Your Corporate Tax Returns

    Features & Coverage:

    • Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats
    • Saves you time by putting search at your finger tips
    • More topics in detail than any other guides available
    • Easy-to-understand format lets you find what you need
    • References to CRA documents, legislation and cases

    Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.

    Table of Contents:

    Chapter 1 - Introduction

    What is a Trust?

    • Basic Types of Trusts
    • Determining Whether a Trust Exists
    • Parties to a Trust
    • Purpose Trusts and Charitable Purpose Trusts

    Chapter 2 - Filing a Trust Income Tax Return and Related Matters

    • Filing Requirements
    • Payment of Tax
    • Penalties
    • Assessments, Objections and Appeals
    • Taxpayer Relief Provisions
    • Other Considerations

    Chapter 3 - Identification: Types of Trusts

    • Testamentary Trusts
    • Inter Vivos Trusts

    Chapter 4 - Total Trust Income

    • Total Trust Income (“Step 2" on T3 return)
    • Capital Gains and Losses
    • Pension Income
    • Dividends from Taxable Canadian Corporations
    • Foreign Investment Income
    • Other Investment Income
    • Business, Farming, Fishing, and Rental Income
    • NISA Fund No.2 <

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    Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011)

    By www.cch.ca
    Published On :: Wed, 10 Nov 2010 15:00:56 GMT

    Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations.  It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. 

    This comprehensive manual provides more than 2,300 pages of completely updated material, which has made it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The  Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

    • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
    • Six chapters on deductions and exemptions that painstakingly present the detail in clear language
    • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
    • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
    • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

    The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered.

    CONTENTS:

    Key Tax Return Filing Facts       
    Excise Tax Rates         
    2011 Federal Tax Calendar

    Figuring the Individual Tax

    1.    Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 
    2.    Gross Income Inclusions          
    3.    Retirement Plans 
    4.    Employee Fringe Benefits 
    5.    Gross Income Exclusions
    6.    Gain or Loss Basis Recognition
    7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
    8.    Capital Gains and Losses of Individuals

    Maximizing Deductions and Credits

    9.    Personal Deductions
    10.  Travel and Entertainment Deductions
    11.  Depreciation
    12.  Business Deductions
    13.  Losses and Bad Debts <

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    1

    California Taxes, Guidebook to State Taxes 2012

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 12:07:23 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:

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    1

    Almanac of Business & Industrial Financial Ratios (2012)

    By www.cch.ca
    Published On :: Wed, 22 Jun 2011 11:12:06 GMT

    Available: September 2011

    Author: Dr. Leo Troy

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

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

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

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

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

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

     

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    1

    Almanac of Business & Industrial Financial Ratios (2011

    By www.cch.ca
    Published On :: Fri, 29 Oct 2010 14:54:25 GMT

    Available: September 2010

    Author: Leo Troy Ph. D.

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

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

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

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

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

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

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    1

    Accounting Desk Book (2012) (U.S.)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 14:23:16 GMT

    Available: December 2011

    The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

    The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

    Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

    The 2012 Edition of the Accounting Desk Book covers the following topics:

    FINANCIAL REPORTING

    - Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
    - Chapter 2: Revenue and Expenses
    - Chapter 3: Stockholders' Equity
    - Chapter 4: Statement of Cash Flows
    - Chapter 5: Segment Reporting

    STANDARDS

    - Chapter 6: Actions of the Financial Accounting Standards Board
    - Chapter 7: Consolidation of Variable Interest Entities
    - Chapter 8: Governmental Accounting
    - Chapter 9: Governmental Fund Accounting
    - Chapter 10: Not-for-Profit or Exempt Organizations
    - Chapter 11: International Standards: Accounting
    - Chapter 12: International Standards: Auditing, Ethics, Public Sector

    ACCOUNTING PROCEDURES

    - Chapter 13: Cost Accounting
    - Chapter 14: Budgeting for Profit Planning and Budgetary Control
    - Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
    - Chapter 16: Auditor Independence and the Audit Committee
    - Chapter 17: Taxpayer Rights

    NICHE TOPICS

    - Chapter 18: Practice Before the IRS and the Power of Attorney
    - Chapter 19: Internet Accounting
    - Chapter 20: E-Commerce and E-Communication
    - Chapter 21: Insurance Accounting

    - Chapter 22: Expert Witness

    - Chapter 23: Keep It Honest and Profitable

    SEC ACCOUNTING & OVERSIGHT

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    1

    2013 Canadian Federal Budget Plan: CCH Special Report

    By www.cch.ca
    Published On :: Mon, 21 Dec 2009 10:36:34 GMT

    This Special Report contains the full text of the 2013 Canadian Federal Budget Plan with in-depth Budget analysis prepared by experts from Dentons and by Joseph Frankovic LL.B., LL.M., Ph.D., CFA. The commentary written for this report describes each income tax proposal contained in the Budget as well as proposals relating to GST/HST.

     

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    1

    State Tax Handbook 2011

    By www.cch.ca
    Published On :: Wed, 27 Jan 2010 08:22:27 GMT

    Available: December 2010

    CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It saves lots of time for busy practitioners, serving as a convenient single source of key state tax information for professionals instead of them having to wade through multiple sources to find this information.

    The book is set out in four parts, which together paint an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

    The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.   

    At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. 



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    1

    INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections (2010-2011 Edition

    By www.cch.ca
    Published On :: Mon, 23 Aug 2010 10:50:35 GMT

    Compiled by a team of distinguished law professors, the 2010-2011 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 coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference.  Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability.

    Includes CD of entire contents of book.

    In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.  Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

    The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010.

    You may also be interested in:
    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition)

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    1

    Connecticut Taxes, Guidebook to State Taxes 2012

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 12:51:58 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:

     

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    1

    U.S. Master Multistate Corporate Tax Guide (2012)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 13:51:08 GMT

    Available: October 2011

    A handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

    Provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income.

    Key elements of this helpful and annually updated publication are:

    CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation.

    STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including:

    • Tax Rates
    • Tax Credits
    • Apportionment of Income
    • Combined Reporting
    • Consolidated Returns
    • Nexus
    • Net Operating Loss Carryforwards and Carrybacks
    • Return Filing Requirements
    • Alternative Minimum Taxes
    • Treatment of Flow-through Entities

    In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state.

    HIGHLIGHTS OF KEY NEW DEVELOPMENTS–presents a summary of key legislative and regulatory changes affe

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    State Tax Handbook (2012)

    By www.cch.ca
    Published On :: Fri, 04 Nov 2011 09:54:43 GMT

    Available: December 2011

    The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration.  This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

    The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

    The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes.  The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.  

    At-a-glance multistate charts detail important issues to assist state tax compliance and planning.  More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

    Related Books:

    1

    Oil and Gas: Federal Income Taxation (2012) (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 11:47:11 GMT

    Available: November 2011

    This book 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.
    • Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published.
    • Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

    1. Introduction to Oil and Gas Taxation
    2. Economic Interest
    3. Lease and Purchase Arrangements
    4. Royalty and Overriding Royalty
    5. Minimum Royalties
    6. Working Interest (or for Operating Mineral Interest)
    7. Production Payments
    8. Net Profits Arrangements
    9. Geophysical Expenses
    10. Intangible Drilling and Development Costs
    11. Sharing Arrangements and Carried Interests
    12. Depletion Deduction – General
    13. Allowance or Disallowance of Depletion
    14. Property for Depletion Purposes
    15. Cost Depletion
    16. Gross Income from the Property
    17. Taxable Income from the Property for Depletion Purposes
    18. Limitations on Percentage Depletion
    19. Unitizations
    20. Disposition of Interests – Lease (or Sublease) and Sale
    21. Nontaxable Exchanges
    22. Losses and Abandonments
    23. Associations Taxable as Corporations
    24. Partnerships
    25. Selected Corporate Issues
    26. Alternative Minimum Tax (AMT)
    27. Special Provisions Affecting the Determination of Tax
    28. Tax Credits
    29. Depreciation
    30. Application of Accounting Methods
    31. Oil and Gas International Provisions
    Case Table
    Finding Lists   

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    CCH/Advocis FPSC-approved Capstone Course, 1st Edition

    By www.cch.ca
    Published On :: Tue, 25 May 2010 08:20:53 GMT

    CCH, in partnership with Advocis, provides this study text for use in the CFP® Education Program. The contents within the text, the module tests, and the comprehensive financial plan are designed to prepare course registrants to write the Financial Planning Examination 2 (FPE2) administered by Financial Planners Standards Council (FPSC).

    CCH/Advocis FPSC-approved Capstone Course also comes bundled with the FPSC’s Financial Planning Case Studies, Series 1.

    Student-friendly

    The CCH/Advocis FPSC-approved Capstone Course gives students all the materials required to summarize and integrate the core curriculum learning and prepare for the FPE2 exam.

    • Current, concise and accurate materials
    • All assignment materials have been carefully prepared and tested
    • Program delivery format is designed to complement individual learning styles
    • Cases provide excellent examples of real-life financial planning situations, similar to the FPSC cases
    • The program is designed to give students a framework for excellence and to provide a strategic advantage in the marketplace
    • A relationship with CCH allows you to tap into the authoritative research tools and leading edge solutions that professionals use everyday in their practices

    This course begins with a profile of the Canadian financial planning industry, reviews the FPSC Code of Ethics, Practice Standards, the CFP® Professional Competency Profile, and the FPE2 Examination Blueprint. Six modules provide an excellent summary of the Competency Profile technical knowledge covered in the core curriculum courses. Module 27 offers examination writing techniques and practice questions. The final module of the course provides the student with several integrative case studies and practice in applying the concepts in the text.

    M20 – The Financial Planning Industry
    M21 – Taxation Planning
    M22 – Risk Management and Insurance
    M23 – Asset Management
    M24 – Retirement Planning
    M25 – Estate Planning
    M26 – Financial Management
    M27 – Path to the CFP Certification and CFP Examination
    M28 – FPSC Financial Plan and Case Studies

    Successful completion of the Capstone course qualifies the student for the FPSC Financial Planning Examination 2 (FPE2).

    About CCH’s financial planning educational software

    Each text includes two CDs. Disc 1 holds oneSource, CCH’s reference library for advisors. The educational version of this extensive electronic research library gives you a wealth of planning information, including the bas

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    1040 Preparation and Planning Guide, 2011

    By www.cch.ca
    Published On :: Thu, 19 Feb 2009 15:35:29 GMT

    CCH no longer publishes the 1040 Preparation and Planning Guide (or the Canadian companion book).

    Instead, you are invited to consider the following books:

    Thank you

    .

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    1065 Express Answers (2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 11:31:23 GMT

    Available: December 2011

    Updated annually, this spiral-bound resource helps you prepare Form 1065 tax returns - with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.

    Preparers will benefit from:

    1. Compliance oriented, line-by-line approach.
    2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
    3. New rules and form changes highlighted.
    4. Charts and tables summarizing important concepts, facts and figures.
    5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    6. References to U.S. Master Tax Guide paragraphs.
    Related Books:

     

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    1065 Express Answers (2011

    By www.cch.ca
    Published On :: Fri, 29 Oct 2010 14:35:13 GMT

    Available: November 2010

    CCH's 1065 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare partnership tax returns and the partner's Schedule K-1. Updated annually, 1065 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1065 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

    Preparers will benefit from:

    • Compliance oriented, line-by-line approach, so you can quickly get the help needed while completing the return and answering client questions.
    • Plain-English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.
    • New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the partnership return and can help your clients take advantage of new law changes to maximize their tax-saving opportunities and avoid pitfalls.
    • Highly visual, two-color presentation, making it faster and easier to find the information you need.
    • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
    • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.
    • Detailed topical index, including references to everyday practice terminology, point you to the answers you need.
    • Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

    CONTENTS:

    • Form 1065--General Information
    • Income and Deductions
    • Schedules A and B
    • Schedule K
    • Schedules L, M-1, M-2 and M-3
    • Schedule D
    • Partner’s Schedule K-1
    • Allocation Rules
    • Partnership Formation
    • Depreciation
    • Transfers of Interest
    • Death or Retirement of a Partner
    • Terminations, Mergers and Divisions
    • Real Estate Partnerships
    • LLCs, LLPs and LLLPs
    • State Tax Information
    • Election Statements
    • Form 1065 Checklist
    • Index

    1065 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading

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    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Winter 2011 Edition)

    By www.cch.ca
    Published On ::

    Available: December 2010

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

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

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

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

    Related Books:

     

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    Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 11:42:42 GMT

    Available: December 2011

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

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

    Related Books:

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    1

    Income Tax Regulations (Winter 2012)

    By www.cch.ca
    Published On :: Fri, 04 Nov 2011 09:41:12 GMT

    Available: December 2011

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

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

    This new edition will include all regulations issued through November 1, 2011 and will be available for shipping in December.

    Related Books:

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    CCH Accounting for Income Taxes,, 2011 Edition

    By www.cch.ca
    Published On :: Mon, 23 Aug 2010 08:12:37 GMT

    CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

    Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification.  The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content; however, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

    Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin.  

    Publication Date

    07/15/2010

    Content and Topics

    • Preface
    • About The Authors

    SECTION I: INTERPRETATIONS

    • Paragraphs 1–2: Introduction
    • Paragraphs 3–5: Scope
    • Paragraphs 6–15: Objectives And Basic Principles
    • Temporary Differences
    • Paragraphs 16–34: Recognition And Measurement
    • Annual Computation Of Deferred Tax Liabilities And Assets
    • A Change In Valuation Allowance
    • An Enacted Change In Tax Laws Or Rates
    • A Change In The Tax Status Of An Enterprise
    • Regulated Enterprises
    • Business Combinations
    • Opinion 23 And U.S. Steamship Enterprise
    • Temporary Differences
    • Paragraphs 35–39: Intraperiod Tax Allocation
    • Certain Quasi Reorganizations
    • Paragraph 40: Separate Financial Statements Of A Subsidiary
    • Paragraphs 41–42: Financial Statement Presentation
    • Paragraphs 43–49: Financial Statement Disclosure
    • Paragraphs 50–59: Effective Date And Transition
    • Prior Business Combinations
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    CCH Accounting for Income Taxes, 2012 Edition

    By www.cch.ca
    Published On :: Tue, 21 Jun 2011 08:53:21 GMT

    Available: June 2011

    Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners.

    Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.      

    Related Books:

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    1040 Express Answers (2011

    By www.cch.ca
    Published On :: Fri, 29 Oct 2010 14:15:42 GMT

    Available: November 2010

    1040 Express Answers is a spiral bound quick-reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand.

    You'll benefit from...

    • Form-oriented organization presented the way you work - line-by-line, right down the return.
    • Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.
    • New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax-saving opportunities and avoid pitfalls.
    • Two-color format, making it fast and easy to find the information you need.
    • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
    • Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information.
    • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic.

    With CCH's 1040 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 

    1040 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading fee additional).

    CONTENTS:
    Tab 1        Form 1040
    Tab 2        Schedules A and B
    Tab 3        Schedules C, F and SE
    Tab 4        Schedule D and Form 4797
    Tab 5        Schedule E: PALs and At-Risk Rules
    Tab 6        Form 2106
    Tab 7        Form 4562: Depreciation
    Tab 8        Cars and Listed Property
    Tab 9        Social Security and Retirement Planning
    Tab 10      Tax Credits and AMT
    Tab 11      Estimated Payments/Penalties/Amended Returns
    Tab 12      Tax Representation Issues and Filings
    Tab 13      Family and Education
    Tab 14      Estate Planning
    Tab 15      State Tax Information
    Tab 16      Developments and Planning Tools
    Tab 17      Tax Tables
    Tab 18      Index

    Related Books:


    1

    U.S. Master Tax Guide (2012)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 10:56:17 GMT

    Softcover Book #5952 - Available: November 2011   

    Hard Cover Book #5882 - Available: December 2011    

    The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 95th Edition reflects all pertinent federal taxation changes that affect 2011 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

    The 2012 MTG contains timely and precise explanations 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 Master Tax Guide'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.

    The U.S. Master Tax Guide 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 provides quick and clear answers to client questions.

    MTG 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 2011 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2012," 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 2012 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 Pla

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    U.S. Master Depreciation Guide (2011

    By www.cch.ca
    Published On :: Mon, 01 Nov 2010 10:07:26 GMT

    Available: December 2010

    Old depreciation systems do not die - or even fade away very fast. Businesses and the practitioners that serve them must operate with three coexisting depreciation systems -Modified Accelerated Cost Recovery System (MACRS), the Accelerated Cost Recovery System (ACRS) and the Treasury Department's Asset Depreciation System (ADR).CCH's U.S.

    Master Depreciation Guide offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.

    The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related U.S. Master Depreciation Guide explanation.

    Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected.

    CONTENTS:

    • Discussion of the historical background of depreciation and depreciation fundamentals.
    • Coverage of :
      1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;
      2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;
      3. General rules for pre-1981 property;
      4. Asset Depreciation Range (ADR) system which dates back to 1971;
      5. Code Sec. 179 expensing rules; and
      6. Amortization of intangibles, including section 197 intangibles
    • Listed property depreciation rules
    • Depreciation of vehicles subject to "luxury" car caps
    • Handling vehicle trade-ins, including luxury car caps and carryover basis
    • Ve

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    Estate Planning (2012 Edition) (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 14:52:12 GMT

    Available: November 2011

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

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


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    1

    U.S. Master Multistate Corporate Tax Guide (2011)

    By www.cch.ca
    Published On :: Fri, 29 Oct 2010 15:33:19 GMT

    Available: October 2010

    This book is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand.  It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

    The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state.  It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. 

    Key elements of this helpful and annually updated publication are:

    CHARTS - designed to provide quick answers to the most often asked questions regarding state corporate income taxation. 

    STATE BY STATE DISCUSSIONS - offer practical explanations of major corporate tax topics, including:

    • Tax Rates
    • Tax Credits
    • Apportionment of Income
    • Combined Reporting
    • Consolidated Returns
    • Nexus
    • Net Operating Loss Carryforwards and Carrybacks
    • Return Filing Requirements
    • Alternative Minimum Taxes
    • Treatment of Flow-through Entities

    In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state. 

    HIGHLIGHTS OF KEY NEW DEVELOPMENTS - presents a summary of key legislative and regulatory changes affecting state corporate income taxation during the previous year, so readers are aware of those developments and can respond accordingly when completing tax returns for the coming year.

    Related Books:

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