1

Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

CHAPTER 1.    HEALTH CARE REFORM

  • Timeline and Implementation
CHAPTER 2.     INDIVIDUALS
  • Individual Health Insurance Mandate
  • Health Insurance Premium Assistance Refundable Credit
  • Itemized Deduction for Medical Expenses
  • Medical Benefits for Children Under Age 27
CHAPTER 3.     BUSINESSES
  • Employer Mandate to Provide Health Insurance
  • Small Employer Health Insurance Credit
  • Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
  • Health Flexible Spending Accounts Offered in Cafeteria Plans
  • Simple Cafeteria Plans
  • Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
  • Limitation on Excessive Employee Remuneration
  • Excise Tax on High Cost Employer-Sponsored Health Coverage
  • Excise Tax on Sales of Medical Devices
  • Fee on Manufacturers and Importers of Prescription Drugs
  • Additional Requirements for Charitable Hospitals
CHAPTER 4.     INFORMATION REPORTING REQUIREMENTS
  • Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
  • Health Care Coverage Reporting
  • Reporting of Employer Health Insurance Coverage
CHAPTER 5.     HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS
  • Establishment of Health Insurance Exchanges
  • Exchange Requirements—American Health Benefit Exchanges
  • Small Business Health Options Program (SHOP Exchange)
  • Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
  • Cost-Sharing Reductions
  • Advance Determinations and Payments
  • Contents of Essential Health Benefits Package
  • Grandfathered Plans in the Individual and Group Health Markets
  • If you would like more details about this product, or would like to order a copy online, please click here.




1

Accounting Desk Book with CD (2015) (U.S.)

Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

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.

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




1

Accounting Desk Book – 23rd edition (2014) (US)

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.

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
Chapt

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




1

2013 U.S. Master Tax Guide + the Legislative Update Combo

The 2013 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.

With this edition you will also receive the U.S. Master Tax Guide, 2013 Legislative Update which provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. 

The 2013 U.S. Master Tax Guide's updated explanations cover:

  • Highlights of New Tax Developments
  • Tax Rates and Tax Tables
  • Individuals
  • Corporations
  • S Corporations
  • Partnerships
  • Trusts and Estates
  • Exempt Organizations
  • Income
  • Exclusions from Income
  • Business Expenses
  • Non-Business Expenses
  • Losses and Bad Debt
  • Depreciation, Amortization and Depletion
  • Tax Credits
  • Minimum Tax
  • Tax Accounting
  • Basis for Gain or Loss
  • Sales, Exchanges and Capital Gains
  • Installment Sales/Deferred Payment Sales
  • Securities Transactions
  • Tax Shelters/At-Risk Rules/Passive Losses
  • Retirement Plans
  • Corporate Acquisitions/Reorganizations
  • Taxation of Foreign Activities/Taxpayers
  • Returns and Payment of Tax
  • Withholding and Estimated Taxes
  • Examination of Returns – Collection of Tax
  • Penalties and Interest
  • Estate, Gift and Generation-Skipping Tax

The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research.

Related Products of Interest

- U.S. Master Tax Guide, 2013
- U

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




1

2012-2013 US and International Research Catalogue

Get an overview of CCH US and International Tax Products from the simplest to the most complete research solution. It contains description of CCH content for products dealing with Federal and State taxes, Estate and Gift taxes, Treatises, Accounting and Audit, international taxes, forms, journals and training. You can order your free printed copy or you can download it here.

To help you chose the most relevant products, you can also use the tool called diagnosis card.

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




1

2012 U.S. Tax Needs Diagnosis Card

Answer a few questions using this simple tool and help us help you choose the most relevant package for you. Send us the results and we will then propose the best products among more than 400 titles. No obligation of any kind of course. You can download the diagnosis card here.

 

You can also consult our US and International catalogue here.

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




1

1120S Express Answers (2013)

Updated annually, 1120S Express Answers is a spiral-bound resource that helps practitioners prepare Form 1120S 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.

- Form 1120S - General Information
- Schedules A and B
- Schedules K and K-1
- Schedles M-1, M-2 and M-3
- Schedule D
- Corp. Level Taxes and Estimated Tax Payments
- Special Rules
- Distributions to Shareholders
- Taxation of Shareholders
- Formation of an S corporation
- Funding the S Corporation
- Administrative Matters
- Stock Transfers and Terminations
- Election Statements and Checklists
- State Tax Information
- Index

Related Products of Interest

- Foreign Bank Account Reporting (FBAR) Compliance Guide

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




1

1065 Express Answers (2013)

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.

- 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

Related Products of Interest

- Foreign Bank Account Reporting (FBAR) Compliance Guide

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




1

1041 Express Answers (2013)

Updated annually, 1041 Express Answers is a spiral-bound resource that helps tax practitioners who prepare fiduciary income tax returns.

  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.

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

Related Products of Interest


- Foreign Bank Account Reporting (FBAR) Compliance Guide

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




1

1040 Express Answers (2014)

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.

  • 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.
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      2013 Developments and Planning Tools
Tab 17      Tax Tables
Tab 18      Index

500 pages

To order in Canada, please call 1 800 268 4522

Related Products

Business Express Answers (2014 Edition) (US)
Business Tax Answer Book (2015) (US)
Form 990 Compliance Guide, 2014
Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
ProSystem fx Tax for U.S. tax returns

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




1

1040 Express Answers (2013)

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.

- Form-oriented organization presented the way you work - lineby-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 taxsaving opportunities and avoid pitfalls.

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 Products of Interest
- U.S. Master Tax Guide (2013)
- Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 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


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




1

1040 Express Answers (2012)

Available: December 2011

This spiral bound quick-reference guide 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...

  • Compliance oriented, line-by-line approach,
  • Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
  • New rules and form changes highlighted.  
  • Charts and tables summarizing important concepts, facts and figures
  • 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.
Related Books:

 

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




1

Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon

Rotch Library - NA1997.I34 2017




1

Luxury and modernism: architecture and the object in Germany, 1900-1933 / Robin Schuldenfrei

Rotch Library - NA1068.5.M63 S38 2018




1

Fire design of steel structures: ec1 - actions onstructures actions on str. exposed to fire. ec3 ... design of steel structures part 1-2.

Online Resource




1

CARTHA on the form of form / contributors, Åbäke [and seventy others]

Rotch Library - NA2543.S6 C37 2019




1

Düşünceler işler, 2004-2018: Thought works, 2004-2018 / Nevzat Sayın

Rotch Library - NA1373.S39 D87 2019




1

Habitat: Lina Bo Bardi / organização editorial, Adriano Pedrosa, José Esparza Chong Cuy, Julieta González, Tomás Toledo ; textos, Adriano Pedrosa [and fourteen others]

Rotch Library - NA859.B37 A4 2019




1

Kadı İzzeddin camii ve Beyhekim Mescidi çinileri / editör, yazar, Mine Erdem

Rotch Library - NA1363.E73 2019




1

Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande

Rotch Library - NA105.I5747 2018




1

Zaha Hadid Architects: diseño como segunda naturaleza = design as second nature / textos = texts, Shajay Bhooshan [and five others]

Rotch Library - NA1469.H33 A4 2018




1

Brininstool + Lynch: making architecture 1989-2019 / essay by Reed Kroloff

Rotch Library - NA737.B685 A4 2019




1

Landscape and infrastructure: re-imagining the pastoral paradigm for the 21st century / Margaret Birney Vickery

Rotch Library - SB470.5.V53 2020




1

Vermittlungswege der Moderne: Neues Bauen in Palästina 1923-1948 = The transfer of modernity: architectural modernism in Palestine 1923-1948 / Herausgegeben von/edited by Jörg Stabenow, Ronny Schüler

Rotch Library - NA21.V47 2019




1

Der Orient in der Schweiz: neo-islamische Architektur und Interieurs des 19. und 20. Jahrhunderts = L'Orient en Suisse: architecture et intérieurs néo-islamiques des 19e et 20e siècles / herausgegeben von Francine Giese, Leïla el-W

Rotch Library - NA1347.O75 2019




1

Exhibit A: exhibitions that transformed architecture, 1948-2000 / Eeva-Liisa Pelkonen ; with contributions by Ljiljana Blagojević [and ten others]

Rotch Library - NA680.P45 2018




1

Tarihçe ve mimari özellikleriyle Şanlıurfa medreseleri / Mehmet Memiş

Rotch Library - NA1369.U7 M46 2019




1

AAG2018: Advances in Architectural Geometry 2018 / Lars Hesselgren [and 5 others], editors

Rotch Library - NA2760.A38 2018




1

Ahmet Hacı Kadırov camii, Çeçenistan'in kalbi: The mosque named after Akhmat Khadzhi Kadyrov, the heart of the Chechen Republic = Mechet im. Akhmat Khadzhi Kadyrova, serdt͡sye Chechni / text, Ismail Shovkhalov

Rotch Library - NA5697.G7 A36 2019




1

G1710: GAPFA / Maarten Van Den Driessche, Aglaia Konrad, Bert Huyghe

Rotch Library - NA1168.6.G37 2019




1

Historic construction and conservation: materials, systems and damage / Pere Roca, Paulo B. Lourenço and Angelo Gaetani

Barker Library - TH3301.R59 2019




1

Spon's mechanical and electrical services price book 2012 / edited by Davis Langdon

Online Resource




1

Spon's mechanical and electrical services price book 2019 / edited by AECOM

Online Resource




1

Green Buildings and Sustainable Engineering: Proceedings of GBSE 2019 / edited by Harald Drück, Jyotirmay Mathur, Varghese Panthalookaran, V. M. Sreekumar

Online Resource




1

Atlas of emerging practices: being an architect in the 21st century / [edited by] Gianpiero Venturini

Rotch Library - NA687.A8524 2019




1

Canadian modern architecture: 1967 to present / Elsa Lam and Graham Livesey, editors

Rotch Library - NA745.C27 2019




1

Wind loads: guide to the wind load provisions of ASCE 7-16 / William L. Coulbourne, P.E., T. Eric Stafford, P.E

Online Resource




1

Nowness files: 2012 2018 IIT architecture Chicago = El ahora archivos: 2012 2018 IIT Arquitectura Chicago / foreword by Wiel Arets

Rotch Library - NA2300.I3 N69 2019




1

Advances in building information modeling: first Eurasian BIM Forum, EBF 2019, Istanbul, Turkey, May 31, 2019, Revised Selected Papers / Salih Ofluoglu, Ozan Onder Ozener, Umit Isikdag, editors

Online Resource




1

Proceedings of the 11th International Symposium on Heating, Ventilation and Air Conditioning (ISHVAC 2019). edited by Zhaojun Wang, Yingxin Zhu, Fang Wang, Peng Wang, Chao Shen, Jing Liu

Online Resource




1

Proceedings of the 11th International Symposium on Heating, Ventilation and Air Conditioning (ISHVAC 2019). Zhaojun Wang [and more], editors

Online Resource




1

Architecture and urbanism in the French Atlantic empire: state, church, and society, 1604-1830 / Gauvin Alexander Bailey

Rotch Library - NA1046.B35 2018




1

Building reputations: architecture and the artisan, 1750-1830 / Conor Lucey

Rotch Library - NA7521.L83 2018




1

Proceedings of the 11th International Symposium on Heating, Ventilation and Air Conditioning (ISHVAC 2019). edited by Zhaojun Wang, Yingxin Zhu, Fang Wang, Peng Wang, Chao Shen, Jing Liu

Online Resource




1

[ASAP] Breaking Scaling Relationships in CO<sub>2</sub> Electroreduction with Isoelectronic Analogs [Fe<sub>4</sub>N(CO)<sub>12</sub>]<sup>-</sup> and [Fe<sub>3</sub>MnO(CO)<sub>12</sub&

Organometallics
DOI: 10.1021/acs.organomet.9b00848




1

[ASAP] Quantifying the Electronic and Steric Properties of 1,3-Imidazole-Based Mesoionic Carbenes (iMICs)

Organometallics
DOI: 10.1021/acs.organomet.0c00045




1

[ASAP] <italic toggle="yes">O</italic>-Carboranylene versus Phenylene Backbones in Cyclization Reactions of 1,2 Diketones with Hydrosilanes

Organometallics
DOI: 10.1021/acs.organomet.0c00208




1

Back behind the Yeti&#8217;s

Back from our travels we retrun behind the Yeti’s to discuss everything from the hunt for the perfect email app to the sartorial elegance of modern tech CEO’s. This episode also features a rather spledid retreat venue only four hours from Spokane.




1

The 2014 BAFTAS

It’s that time of the year when we look back on the past 12 months and dish out our (cough, cough) highly prized awards! This year in the 2014 BAFTAS we have eight categories and round off the show with a little bit of crystal ball gazing in which we both make our predictions for 2015.

Without further ado here are the categories and winners:

  1. The award for not being a very good year in the industry: 2014
  2. Conference/event of the year: Web Teaching Day & Beyond Tellerrand Berlin
  3. Podcast of the year: Startup
  4. Most hyped app of the year: Slack
  5. Man of the year: Sean McCabe
  6. Woman of the year: Rachel Andrew
  7. Trend of the year: Privacy & Security
  8. Foo Bar of the year: #VATMOSS

Happy holidays to our all listeners. We really do appreciate including us in your weekly audio listening. See you in 2015.




1

We Don&#8217;t Need no Education

I’ll say this — time off between episodes certainly gives us plenty to talk about. In our 45th, almost hour–long, outing behind the mics we welcome new members to “the club“, discuss Kieran’s move into the world of coffee capsule commerce, ponder on new forms of web education, and learn more what Kieran receives in the post!




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