1

Knowledge-Based Compilations & Reviews, 2013

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

  • Overview of Compiled and Reviewed Financial Statements
  • Professional Standards of the CPA and the Firm
  • Accepting the Engagement
  • Performing the Compilation Engagement
  • Performing the Review Engagement
  • Completing the Engagement
  • The Accountant's Report

PART II: Specialized Engagements

  • Management-Use-Only Compilation Engagements
  • OCBOA Financial Statements
  • Personal Financial Statements
  • Sole Proprietorship Financial Statements
  • Partnership Financial Statements
  • S Corporation Financial Statements
  • Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

  • Prescribed Forms: Compilation Engagements
  • Specified Elements, Accounts, or Items of a Financial Statement
  • Pro-Forma Financial Information
  • Attestation Standards

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




    1

    Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)

    Author: Rosalee Hacker, CPA

    This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

    This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

    • Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
    • Part II is applicable to audit engagements; and
    • Part III is applicable to compilation and review engagements.

    This book consists of 33 chapters and covers all major audit, compilation, and review topics.

    TABLE OF CONTENTS

    Part I:  Common Interest Realty Associations

    Chapter 1:  Industry and Regulatory Overview
    Chapter 2:  Overview of Accounting Principles and Practices
    Chapter 3:  Financial Accounting and Reporting Considerations

    Part II:  Audit Engagements

    Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
    Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
    Chapter 6:   Pre-Engagement Procedures and Audit Planning
    Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
    Chapter 8:   Assessing the Risks of Material Misstatement
    Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
    Chapter 10:  Extent of Audit Procedures and Sampling
    Chapter 11:  Analytical Procedures
    Chapter 12:  Cash
    Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
    Chapter 14:  Receivables and Revenues
    Chapter 15:  Property and Equipment
    Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
    Chapter 17:  Accounts Payable
    Chapter 18:  Payroll and Other Liabilities
    Chapter 19:  Income Taxes
    Chapter 20:  Debt Obligations
    Chapter 21:  Equity
    Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
    Chapter 23:&nb

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




    1

    Investment Planning Answer Book, (2013) (U.S.)

    Author: Jay L. Shein

    This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals.

    1. Investment Planning Essentials
    2. Investment Tools and Vehicles
    3. Introduction to Portfolio Theory and Asset Allocation
    4. Portfolio Strategy and Design
    5. Asset Allocation Methodology
    6. Risk Adjusted Measures of Return
    7. Portfolio Opportunity Distributions
    8. Tax Efficient Strategies
    9. Alternative Investment Strategies
    10. Mutual Funds
    11. Behavioral Finance
    12. Monte Carlo Simulation
    13. Value at Risk (VAR)
    14. Total Return Trust
    15. Software, Technology, and Materials for Investing
    16. Software, Technology, and Materials for Investment Research
    17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence
    18. Absolute Return Versus Relative Return
    19. Portfolio Monitoring, Rebalancing and Changing
    20. Investment Statistical Concepts and Evaluation Methods

    504 pages

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




    1

    Investment Planning Answer Book (2012)

    This Guide focuses on advising clients as to the available investment options at various stages of life and income level.  It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals.

    1.   Investment Planning Essentials 
    2.   Investment Tools and Vehicles
    3.   Introduction to Portfolio Theory and Asset Allocation
    4.   Portfolio Strategy and Design
    5.   Asset Allocation Methodology
    6.   Risk Adjusted Measures of Return
    7.   Portfolio Opportunity Distributions
    8.   Tax Efficient Strategies
    9.   Alternative Investment Strategies
    10.  Mutual Funds
    11.  Behavioral Finance
    12.  Monte Carlo Simulation
    13.  Value at Risk (VAR)
    14.  Total Return Trust
    15.  Software, Technology, and Materials for Investing
    16.  Software, Technology, and Materials for Investment Research
    17.  Investment Manager, Mutual Fund, and Hedge Fund Search  Selection and Due Diligence
    18.  Absolute Return Versus Relative Return
    19.  Portfolio Monitoring, Rebalancing and Changing
    20.  Investment Statistical Concepts and Evaluation Methods

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




    1

    Investment Disputes Under NAFTA: An Annotated Guide to NAFTA Chapter 11

    With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law.

    Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal.

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




    1

    Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015

    Robert E. Beam, FCA,
    Stanley Laiken, PhD,
    James J. Barnett, FCA

    This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment.

    Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation.

    The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion.

    The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study.

    NEW TO THE TEXTBOOK

    • Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
    • Updated content in a contemporary, student-friendly format.
    • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
    • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
    NEW TO THE STUDY GUIDE
    • Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA.
    • Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions.
    • Updated content in a contemporary, student-friendly format.
    • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
    • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
    • Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study.
    • Assignment problems are classified into three categories that enable students to work at their knowledge level:

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




    1

    International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement)

    This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. 

    It shows the practitioner how to:
    • Structure international corporate transactions for maximum benefit. 
    • Minimize liability under applicable treaties, U.S. law, and applicable foreign law. 
    • Practice effectively within the often inconsistent web of legal authority. 
    • Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis.

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




    1

    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)

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

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

    Includes CD of entire contents of book.

    7-1/2" x 10"    2,448 pages


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    1

    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.)

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

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

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

    Includes CD of entire contents of book.

    2,448 pages

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    Income Tax Regulations, Summer 2013 Edition (U.S.)

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    1

    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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

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

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

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




    1

    International Accounting/Financial Reporting Standards Guide (2015)

    Authors: David Alexander, Professor of Accounting & Finance and Simon Archer

    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.

    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
    9780808039242   6" x 9"      696 pages

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    Full Article


    1

    International Accounting/Financial Reporting Standards Guide (2014)

    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. 

    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


    1

    International Accounting/Financial Reporting Standards Guide (2013)

    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.

    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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    Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.)
    - Knowledge-Based Audits, Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)
    - Knowledge-Based Compilations & Reviews, 2013
    - Financial Accounting and Reporting, 2012
    - GAAP Financial Statement Disclosu

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




    1

    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition)

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

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

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

    7-1/2" x 10"    5,296 pages


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    1

    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

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

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


    1

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

    Available: June 2011

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

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

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

         

        Related Books:

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        1

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

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

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

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

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        1

        INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)

        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 31, 2013.

        CCH's Internal Revenue Code 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.

        Still available: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013)

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        1

        Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013)

        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 statutory tax changes enacted as of December 31, 2012. 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.

        You might also be interested in the summer edition.

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        1

        Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)

        Byrle M. Abbin

        This guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

        Volume 1:

        1. Overview of the Fiduciary Entity
        2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
        3. Principles of Federal Income Tax for Fiduciaries
        4. Itemized Deductions
        5. Distributions
        6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
        7. Estimated Taxes
        8. Passive Activity Loss Limitations
        9. Trusts: Formation to Termination
        10. Charitable Remainder Trusts
        11. Charitable Lead Trusts
        12. Alternative Use of Grantor Trusts in Transactional Planning
        13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
        14. Grantor Trust Rules
        15. Foreign Trusts Treated as Grantor Trusts

        Volume 2
        16. Estates: Formation to Termination
        17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
        18. Income Tax Aspects of Generation-Skipping Transfers
        19. State Taxation of Fiduciaries and Beneficiaries
        20. Special Commercial Trusts
        21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
        22. Foreign Trusts and Estates

        7" x 10"     2,232 pages


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        1

        Income Taxation of Fiduciaries and Beneficiaries (2013)(U.S)

        Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.



        Volume 1:

        1.    Overview of the Fiduciary Entity

        2.    The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy

        3.    Principles of Federal Income Tax for Fiduciaries

        4.    Itemized Deductions

        5.    Distributions

        6.    Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules

        7.    Estimated Taxes

        8.    Passive Activity Loss Limitations

        9.    Trusts: Formation to Termination

        10.    Charitable Remainder Trusts

        11.    Charitable Lead Trusts

        12.    Alternative Use of Grantor Trusts in Transactional Planning

        13.    Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust

        14.    Grantor Trust Rules

        15.    Foreign Trusts Treated as Grantor Trusts



        Volume 2

        16.    Estates: Formation to Termination

        17.    Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests

        18.    Income Tax Aspects of Generation-Skipping Transfers

        19.    State Taxation of Fiduciaries and Beneficiaries

        20.    Special Commercial Trusts

        21.    IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax

        22.    Foreign Trusts and Estates





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




        1

        Income Tax Regulations, Summer 2014 Edition (U.S.)

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

        CCH's federal tax regulations volumes include:

        • Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
        • All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
        • Helpful finding devices such as:
          • Topical Index to final, temporary and proposed regulations
          • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
          • Table of Public Laws by number and title
          • Table of Regulations that do not reflect changes made by recently enacted public laws
          • Proposed Reg Preamble finder
          • Table of how to locate and identify Regulations.
        This new edition will include all income tax regulations issued through May 1, 2014

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




        1

        Income Tax Regulations, Summer 2013 Edition (U.S.)

        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.

        Includes all income tax regulations issued through May 1, 2013.

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




        1

        Income Tax Regulations, Summer 2012 Edition (U.S.)

        Available: Late June 2012

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

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

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

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


        Related books:

           

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




        1

        Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)

        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.
        Include all regulations issued through November 1, 2014 and will be available for shipping in December, 2014.

        9780808039402    6-1/4" x 9-1/8"    14,144 pages

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        CCH Accounting for Income Taxes, 2015 Edition (U.S.)
        Revenue Recognition Guide (2015) (U.S.)
        Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
        INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)
        International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement)
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        If you would like more details about this product, or would like to order a copy online, please click here.




        1

        Income Tax Regulations (Winter 2014 Edition), December 2013 (US)

        Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. 
        • Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. 
        • All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. 

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




        1

        Income Tax Regulations (Winter 2013) (U.S.)

        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, 2012 and will be available for shipping late in December/early January.

        You might be interested in:
        - U.S. Master Tax Guide (2013)
        - Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013)
        - Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013)
        - Income Tax Regulations (Winter 2013) (U.S.)
        - The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)
        -
        Foreign Bank Account Reporting (FBAR) Compliance Guide
        - INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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




        1

        Guidebook to Texas Taxes 2015

        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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        6" x 9"

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        Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
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        Sales and Use Tax Answer Book (2015)
        U.S. Master Multistate Corporate Tax Guide (2015)

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




        1

        Guidebook to Texas Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        372 pages


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        Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

        U.S. Master Multistate Corporate Tax Guide (2014)

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        New York Residency and Allocation Audit Handbook (2014)

        Sales and Use Tax Answer Book (2014)

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




        1

        Guidebook to Pennsylvania Taxes 2015

        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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        6" x 9"

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        Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
        Multistate Guide to Estate Planning (2015) (w/CD)
        Multistate Tax Guide to Pass-Through Entities (2015)
        Sales and Use Tax Answer Book (2015)
        U.S. Master Multistate Corporate Tax Guide (2015)

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




        1

        Guidebook to Pennsylvania Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        924 pages

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        Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

        U.S. Master Multistate Corporate Tax Guide (2014)

        Multistate Guide to Estate Planning (2014) (w/CD)

        Multistate Tax Guide to Pass-Through Entities (2014)

        New York Residency and Allocation Audit Handbook (2014)

        Sales and Use Tax Answer Book (2014)

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




        1

        Guidebook to Ohio Taxes 2015

        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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        6" x 9"

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        Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
        Multistate Guide to Estate Planning (2015) (w/CD)
        Multistate Tax Guide to Pass-Through Entities (2015)
        Sales and Use Tax Answer Book (2015)
        U.S. Master Multistate Corporate Tax Guide (2015)

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




        1

        Guidebook to Ohio Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        384 pages


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        Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

        U.S. Master Multistate Corporate Tax Guide (2014)

        Multistate Guide to Estate Planning (2014) (w/CD)

        Multistate Tax Guide to Pass-Through Entities (2014)

        New York Residency and Allocation Audit Handbook (2014)

        Sales and Use Tax Answer Book (2014)

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




        1

        Guidebook to North Carolina Taxes 2015

        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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        6" x 9"

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        Multistate Corporate Tax Guide - Mid-Year Edition (2014)
        Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
        Multistate Guide to Estate Planning (2015) (w/CD)
        Multistate Tax Guide to Pass-Through Entities (2015)
        Sales and Use Tax Answer Book (2015)
        U.S. Master Multistate Corporate Tax Guide (2015)

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




        1

        Guidebook to North Carolina Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        696 pages

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        Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

        U.S. Master Multistate Corporate Tax Guide (2014)

        Multistate Guide to Estate Planning (2014) (w/CD)

        Multistate Tax Guide to Pass-Through Entities (2014)

        New York Residency and Allocation Audit Handbook (2014)

        Sales and Use Tax Answer Book (2014)

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




        1

        Guidebook to New York Taxes 2015

        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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

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        State Tax Handbook (2015)
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        Multistate Corporate Tax Guide - Mid-Year Edition (2014)
        Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
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        U.S. Master Multistate Corporate Tax Guide (2015)

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




        1

        Guidebook to New York Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        624 pages


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




        1

        Guidebook to New Jersey Taxes 2015

        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 2015 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.




        1

        Guidebook to New Jersey Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        312 pages


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




        1

        Guidebook to Michigan Taxes 2015

        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 2015 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.




        1

        Guidebook to Michigan Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        440 pages


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




        1

        Guidebook to Massachusetts Taxes 2015

        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 2015 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.




        1

        Guidebook to Massachusetts Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        324 pages


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




        1

        Guidebook to Maryland Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        360 pages


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        1

        Guidebook to Illinois Taxes 2015

        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 2015 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.




        1

        Guidebook to Illinois Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        408 pages

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




        1

        Guidebook to Florida Taxes 2015

        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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        6" x 9"

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




        1

        Guidebook to Florida Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        312 pages

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        State Tax Handbook (2014)

        California

        Connecticut

        North Carolina

        Ohio

        Pennsylvania

        Illinois

        New Jersey

        New York

        Massachusetts

        Maryland

        Michigan

        Texas

        Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

        U.S. Master Multistate Corporate Tax Guide (2014)

        Multistate Guide to Estate Planning (2014) (w/CD)

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




        1

        Guidebook to Connecticut Taxes 2015

        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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        6" x 9"

        Related Products

        State Tax Handbook (2015)
        California
        Florida
        North Carolina
        Ohio
        Pennsylvania
        Illinois
        New Jersey
        New York
        Massachusetts
        Michigan
        Texas
        Multistate Corporate Tax Guide - Mid-Year Edition (2014)
        Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
        Multistate Guide to Estate Planning (2015) (w/CD)
        Multistate Tax Guide to Pass-Through Entities (2015)
        Sales and Use Tax Answer Book (2015)
        U.S. Master Multistate Corporate Tax Guide (2015)

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




        1

        Guidebook to Connecticut Taxes 2014

        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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

        324 pages

        Related Products

        State Tax Handbook (2014)

        California

        Florida

        North Carolina

        Ohio

        Pennsylvania

        Illinois

        New Jersey

        New York

        Massachusetts

        Maryland

        Michigan

        Texas

        Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

        U.S. Master Multistate Corporate Tax Guide (2014)

        Multistate Guide to Estate Planning (2014) (w/CD)

        Multistate Tax Guide to Pass-Through Entities (2014)

        New York Residency and Allocation Audit Handbook (2014)

        Sales and Use Tax Answer Book (2014)

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