Author: Andrea S. Kramer

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

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

1,152 pages


Related Products

U.S. Master Bank Tax Guide (2014)

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

Fiduciary Accounting Answer Book, 2014 (US)

Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)

GAAP Guide (2014) (US)

International Accounting/Financial Reporting Standards Guide (2014)

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

Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1.	Cash and Cash Equivalents
2.	Investments in Debt and Equity Securities
3.	Loans and the Allowance for Credit Losses
4.	Servicing of Financial Assets
5.	Transfers of Financial Assets
6.	Securitizations
7.	Calculating Yields on Debt Investments

Part II:  Financial Liabilities

8.	Debt Financing
9.	Securities Lending Arrangements and Other Pledges of Collateral
10.	Convertible Debt and Similar Instruments
11.	Extinguishments of Debt

Part III:  Derivatives and Hedging Activities

12.	Derivatives Accounting
13.	Embedded Derivatives
14.	Hedge Accounting
15.	Disclosures about Derivatives

Part IV:  Equity Instruments

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

Authors:     Rosemarie Sangiuolo,  Scott Taub, Leslie F. Seidman, CPA

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1.     Cash and Cash Equivalents
2.     Investments in Debt and Equity Securities
3.     Loans and the Allowance for Credit Losses
4.     Servicing of Financial Assets
5.     Transfers of Financial Assets
6.     Securitizations
7.     Calculating Yields on Debt Investments

Part II:  Financial Liabilities

8.      Debt Financing
9.      Securities Lending Arrangements and Other Pledges of Collateral
10.    Convertible Debt and Similar Instruments
11.    Extinguishments of Debt

Part III:  Derivatives and Hedging Activities

12.    Derivatives Accounting
13.    Embedded Derivatives
14.    Hedge Accounting
15.    Disclosures about Derivatives

Part IV:  Equity Instruments

16.    Issuer's Accounting for Equity Instruments and Related Contracts

Part V:  Pervasive Issues

17.    Offsetting Assets and Liabilities in the Balance Sheet
18.    Fair Value Measurements, Fair Value Disclosures, and Other Financial
          Instrument Disclosures
19.    The Fair Value Option for Financial Instruments

1000 pages


Related Products

U.S. Master Bank Tax Guide (2014)

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

Fiduciary Accounting Answer Book, 2014 (US)

Financial Products: Taxation, Regulation and Design (2014 Supplement) (US)

GAAP Guide (2014) (US)

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

Available: April 2012

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. 

Comprehensive Topics provides 25 chapters and additional support materials as follows:

  1. Introduction to Federal Taxation and Understanding the Federal Tax Law
  2. Tax Research, Practice and Procedure
  3. Individual Taxation--An Overview
  4. Gross Income
  5. Gross Income--Exclusions
  6. Deductions: General Concepts and Trade or Business Deductions
  7. Deductions: Business/Investment Losses and Passive Activity Losses
  8. Deductions: Itemized Deductions
  9. Tax Credits, Prepayments, and Special Methods
10. Property Transactions: Determination of Basis and Gains and Losses
11. Property Transactions: Nonrecognition of Gains and Losses
12. Property Transactions: Treatment of Capital and Section 1231 Assets
13. Tax Accounting
14. Taxation of Corporations--Basic Concepts
15. Corporate Nonliquidating Distributions
16. Corporate Distributions in Complete Liquidations
17. Corporate Reorganizations
18. Accumulated Earnings and Personal Holding Company Taxes
19. Partnerships--Formation and Operation
20. Partnerships--Distributions, Sales and Exchanges
21. S Corporations
22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
23. Income Taxation of Trusts and Estates
24. Deferred Compensation and Education Planning
25. Multijurisdictional Taxation: International and State and Local Transactions
- Appendix
- Glossary of Tax Terms
- Finding Lists
- Table of Cases
- Topical Index

Related books:

• Federal Tax Study Manual (2013) (U.S.)

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



Full Article

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.



CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.  



Comprehensive Topics provides 25 chapters and additional support materials as follows:



1.    Introduction to Federal Taxation and Understanding the Federal Tax Law

2.    Tax Research, Practice and Procedure

3.    Individual Taxation - An Overview

4.    Gross Income

5.    Gross Income--Exclusions

6.    Deductions: General Concepts and Trade or Business Deductions

7.    Deductions: Business/Investment Losses and Passive Activity Losses

8.    Deductions: Itemized Deductions

9.    Tax Credits, Prepayments, and Special Methods

10.    Property Transactions: Determination of Basis and Gains and Losses

11.    Property Transactions: Nonrecognition of Gains and Losses

12.    Property Transactions: Treatment of Capital and Section 1231 Assets

13.    Tax Accounting

14.    Taxation of Corporations--Basic Concepts

15.    Corporate Nonliquidating Distributions

16.    Corporate Distributions in Complete Liquidations

17.    Corporate Reorganizations

18.    Accumulated Earnings and Personal Holding Company Taxes

19.    Partnerships--Formation and Operation

20.    Partnerships--Distributions, Sales and Exchanges

21.    S Corporations

22.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

23.    Income Taxation of Trusts and Estates

24.    Deferred Compensation and Education Planning

25.    Multijurisdictional Taxation: International and State and Local Transactions

-    Appendix

-    Glossary of Tax Terms

-    Finding Lists

-    Table of Cases

-    Topical In

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

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex).

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

1.    Introduction to Federal Taxation and Understanding the Federal Tax Law
2.    Tax Research, Practice and Procedure
3.    Individual Taxation-An Overview
4.    Gross Income
5.    Gross Income-Exclusions
6.    Deductions: General Concepts and Trade or Business Deductions
7.    Deductions: Business/Investment Losses and Passive Activity Losses
8.    Deductions: Itemized Deductions
9.    Tax Credits, Prepayments and Special Methods
10.    Property Transactions: Determination of Basis and Gains and Losses
11.    Property Transactions: Nonrecognition of Gains and Losses
12.    Property Transactions: Treatment of Capital and Section 1231 Assets
13.    Tax Accounting
14.    Deferred Compensation and Education Savings Plans
15.    Tax Planning for Individuals
16.    Partnerships, Corporations and S Corporations
17.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
18.    Income Taxation of Trusts and Estates
-    Appendix
-    Glossary of Tax Terms
-    Finding Lists
-    Table of Cases
-    Topical Index

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2015) (U.S.)
Federal Taxation Practice and Procedure (11th Edition) (US)If you would like more details about this product, or would like to order a copy online, please click here.

Available: April 2012

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses.

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.
 
It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

1. Introduction to Federal Taxation and Understanding the Federal Tax Law
2. Tax Research, Practice and Procedure
3. Individual Taxation-An Overview
4. Gross Income
5. Gross Income-Exclusions
6. Deductions: General Concepts and Trade or Business Deductions
7. Deductions: Business/Investment Losses and Passive Activity Losses
8. Deductions: Itemized Deductions
9. Tax Credits, Prepayments and Special Methods
10. Property Transactions: Determination of Basis and Gains and Losses
11. Property Transactions: Nonrecognition of Gains and Losses
12. Property Transactions: Treatment of Capital and Section 1231 Assets
13. Tax Accounting
14. Deferred Compensation and Education Savings Plans
15. Tax Planning for Individuals
16. Partnerships,Corporations and S Corporations
17. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
18. Income Taxation of Trusts and Estates

-Appendix
-Glossary of Tax Terms
-Finding Lists
-Table of Cases
-Topical Index


Related books:

• Federal Tax Study Manual (2013) (U.S.)
• Federal Taxation: Comprehensive Topics (2013) (U.S.)If you would like more details about this product, or would like to order a copy online, please click here.
  
  
  Full Article
  
  

Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges.

Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms.

-    Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
-    Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
-    Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.     
-    End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.  

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2015) (U.S.)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Related Products

Estate & Gift Tax Handbook (2014) (U.S.)
Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
Fiduciary Accounting Answer Book, 2015 (U.S.)
Grantor Trust Answer Book, 2015 (U.S.)
Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)
Price on Contemporary Estate Planning (2015) (U.S.)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.

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

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

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

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012. 

Related books:

• Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) 
• Income Tax Regulations (Winter 2013) (U.S.) 
• Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

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

Published: April 2014

Informal and student-friendly, this study guide gives an overview of federal securities regulation and illustrates the topic with practical applications. Examples and Explanation Series: Securities Regulation, Sixth Edition combines clear introductions with examples and explanations that test students’ understanding of concepts and give them practice applying the law to fact patterns—many drawn from current events.

Features:

• Updates on recent Supreme Court rulings: Amgen Inc. (proof of materiality); Suisse Securities (statute of limitations); Janus Capital (making of false statements); Halliburton (proof of loss causation); Matrixx Initiatives (materiality); Morrison (extraterritorial securities fraud)
• The new JOBS Act: new definitions of "public company"; disclosure and internal-control exemptions for "emerging growth companies"; broader marketing of private placements; new mini-public offering registration process; and new registration exemptions and liability scheme for "crowdfunding"
• Actual use (with charts) of the various registration exemptions exemptions under the Securities Act of 1933, including intrastate, Reg D, Reg A and statutory 4(2) offerings.
• The status of recent high-profile securities litigation, including fraud in the marketing of subprime mortgages, largest-ever insider trading convictions
• New, updated examples and explanations based on recent developments: class action litigation under Rule 10b-5, fraud in selling mortgage-backed securities, liability for inaccurate credit ratings, exemptions under JOBS Act

Table of Contents:

• Summary of Contents Contents Preface Acknowledgments Special Notice
• Chapter 1 Introduction to Securities Markets and Regulation
• Chapter 2 Definition of Security
• Chapter 3 Materiality
• Chapter 4 Registration of Securities Offerings
• Chapter 5 Exemptions from Securities Act Registration
• Chapter 6 Securities Act Liability
• Chapter 7 Secondary and Other Postoffering Distributions
• Chapter 8 Securities Exchange Act of 1934
• Chapter 9 Rule 10b-5
• Chapter 10 Insider Trading
• Chapter 11 Regulation of Securities Industry
• Chapter 12 Public Enforcement
• Chapter 13 U.S. Regulation of Cross-Border Securities Transactions Table of Cases Index

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

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

• Concise presentation that covers all the basic material required for an introductory tax course.
• Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
• Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
• Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
• Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
• End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
• Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.

To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:

1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.

9780808038009   8-1/2" x 11"    848 pages


Related Products

Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2014) (U.S)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

• Concise presentation that covers all the basic material required for an introductory tax course.
• Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
• Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
• Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
• Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
• End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
• Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.

1. Overview of the Tax Structure
2. Tax Determination, Payments and Reporting Procedures
3. Gross Income Inclusions
4. Gross Income Exclusions and Deductions for AGI
5. Personal Itemized Deductions
6. Other Itemized Deductions
7. Self-Employment
8. Depreciation and Amortization
9. Rental Activities
10. Property: Basis and Nontaxable Exchanges
11. Property: Capital Gains and Losses, and Depreciation Recapture
12. NOLs, AMT, and Business Tax Credits
13. Withholding, Payroll, and Estimated Taxes
14. C Corporations
15. Partnerships and S Corporations

      Tax Tables
      Earned Income Credit Tables

848 pages


Related Products

Federal Taxation: Basic Principles (2014)

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

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

State Tax Handbook (2014)

1040 Express Answers (201

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

Stay abreast of the latest progress in creating homes that save energy while optimizing economy, comfort, and health. Energy Design Update presents unbiased news and advice about developments in technology and regulation, objective product reviews, design and building tips, practical research reports, and tutorials.

To produce each issue, the editors read countless journals and reports, travel to conferences worldwide, visit construction sites, and spend hours on the phone, tracking down leads, asking the hard questions – and getting the answers. The editors then condense their findings into the 16 practical, fast-reading pages of the newsletter.

 

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

Published: January 2014

Lucid, comprehensive, and definitive in its field, this text covers every aspect of economic analysis of the law.

Features:

• Two new chapters, one on intellectual property, one on international and comparative law, both exploding fields of great importance.
• Earlier editions’ questions have been converted to answers, making the book more accessible and informative.
• Revised to be clearer and less technical.
• More eclectic, reflecting recent criticisms of “rational choice” theory, in particular the need to supplement it with insights from psychology.
• Greater attention paid to judicial behavior, realistically modeled and explained in economic terms.
• Incorporates insights from the veritable explosion of books and articles published in the last few years on  economic analysis of law.
• Comprehensive Teacher’s Manual.

Table of Contents:

Part I: Law and Economics: An Introduction
Ch. 1. The Nature of Economic Reasoning
Ch. 2. The Economic Approach to Law

Part II: The Common Law
Ch. 3. Property
Ch. 4. Contract Rights and Remedies
Ch. 5. Family Law and Sex Law
Ch. 6. Tort Law
Ch. 7. Criminal Law
Ch. 8. The Common Law, Legal History, and Jurisprudence

Part III: Public Regulation of the Market
Ch. 9. The Theory of Monopoly
Ch. 10. The Antitrust Laws
Ch. 11. The Regulation of the Employment Relation
Ch. 12. Public Utility and Common Carrier Regulation
Ch. 13. The Choice Between Regulation and Common Law

Part IV: The Law of Business Organizations and Financial Markets
Ch. 14. Corporations, Secured and Unsecured Financing, Bankruptcy
Ch. 15. Financial Markets

Part V: Law and the Distribution of Income and Wealth
Ch. 16. Income Inequalities, Distributive Justice, and Poverty
Ch. 17. Taxation
Ch. 18. The Transmission of Wealth at Death

Part VI: The Legal Process
Ch. 19. The Market, the Adversary System, and the Legislative Process as Methods of Resource Allocation
Ch. 20. The Process of Legal Rulemaking
Ch. 21. Civil and Criminal Procedure
Ch. 22. Evidence
Ch. 23. Law Enforcement and the Administrative Process

Part VII: The Constitution and the Federal System
Ch. 24. The Nature and Functions of the Constitution
Ch. 25. Economic Due Process
Ch. 26. The Economics of Federalism
Ch. 27. Racial Discrimination
Ch. 28. The Protection of Free Markets in Ideas and Religion
Ch. 29. Searches, Seizures, and Interrogations

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

Published: July 2010

Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis provides comprehensive analysis of this sweeping new banking and securities legislation. These historic reforms will transform the way banks, hedge funds, credit rating agencies, broker-dealers, investment advisers, accountants, public companies and other financial institutions – and the attorneys who advise these entities – operate. Thus, a comprehensive understanding of these changes will be vital to all participants in the U.S. financial system. This definitive publication provides immediate insight into the impact of the new law.

Written by the CCH editorial staff of banking and securities attorneys, the 1,600-plus page book explains every provision of this complex legislation, providing over 600 pages of the analysis you need to understand the impact of this historic legislation. Commentary includes discussion of the relevant legislative history, including committee reports and floor remarks, detailed citations to new and amended law sections, and editorial comments and caution notes. This publication also features the full text of the legislation and committee reports, tables of effective dates and statutes amended, and a topical index.

The law includes these elements:

• Establishes a Financial Stability Oversight Council
• Establishes an orderly liquidation authority
• Creates a Consumer Financial Protection Bureau
• Creates an Office of Financial Research
• Creates a Federal Insurance Office
• Eliminates the Office of Thrift Supervision
• National minimum underwriting standards for home mortgages
• Stricter oversight of credit rating agencies
• New capital standards for banks based on size and risk
• Requires affiliate structure for derivatives trading operations deemed risky
• Limits proprietary trading at the largest financial firms (the Volcker Rule)
• Regulates derivatives on exchanges or through clearing organizations
• Requires SEC registration of hedge funds and private equity funds
• Imposes retention requirements on securitized loans
• Promotes use of stricter state-level consumer protection laws
• Requires independent compensation committees
• Gives shareholders a non-binding “say-on-pay”
• Investor protection for seniors and underserved investors

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

Published: May 2012

Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers.

Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents.

It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did.

Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed.

 

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

Updated with the latest legal and court developments, Delaware Law of Corporations and Business Organizations takes you step by step through all aspects of establishing and operating organizations incorporated in Delaware. Comprehensive in scope, and authoritative in content, its timely coverage presents:

• Full discussions of legal precedents as interpreted by the Delaware courts - from decisions defining the roles of directors in mergers and acquisitions to emerging doctrines applicable to unsolicited takeovers, new valuation standards and more
• The complete statutory framework underlying Delaware corporate law and business organizations, including the newest 2011 amendments to the General Corporation Law
• Practical strategies to resolve legal issues and accomplish corporation transactions
• More than 100 model forms to help resolve any problem or complete any purpose related to the establishment or operation of a Delaware business entity
• Discussion of developments in corporate governance and director and officer liability issues

Also included is the Statutory Deskbook 2012 Edition, which contains the complete text with all the 2011 amendments of the principal Delaware business organizations statutes, including:

• The Delaware General Corporation Law
• Limited Liability Company Act
• Statutory Trust Statute
• Revised Uniform Limited Partnership Act
• Related provisions of the State of Delaware Constitution, Franchise Tax Law, and Code

The included CD-ROM is an electronic version of the Statutory Deskbook which will help cut hours off your research time.

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

With Comtax Basic understanding and capitalizing on the tax implications of cross-border payments of dividends, interest, royalties, fees and capital gains on shares is considerably faster and easier.

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

Reduce the complexities of tax calculations and optimize net profit for cross-border transactions

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

Published: November 2012

Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

• Dealer registration
• Adviser registration
• Investment fund manager registration
• Prospectus requirements

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

Dorinda D. DeScherer, J.D.

An accessible, practical, plain-language and comprehensive reference source for tax information for accountants, attorneys, business owners, and other business advisors.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, this book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

TABLE OF CONTENTS:

• Sole Proprietorships and Home-Based Businesses
• Partnerships and Limited Liability Companies
• C Corporations
• S Corporations
• Tax Accounting
• Business Income and Deductions
• Depreciation
• Travel and Entertainment Expenses
• Employee Health and Accident Benefits
• Employee Fringe Benefits
• Retirement Plans
• Owner-Corporation Transactions
• Sales and Other Dispositions of Business Assets
• Payroll Taxes
• Troubleshooting

7" x 10"    760 pages

Related Products

1040 Express Answers (2014)
Business Tax Answer Book (2015) (U.S.)
Form 990 Compliance Guide, 2014

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

  Authors: Terence M. Myers, J.D.,  Dorinda D. DeScherer, J.D.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, the Business Tax Answer Book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

• Sole Proprietorships and Home-Based Businesses
• Partnerships and Limited Liability Companies
• C Corporations
• S Corporations
• Tax Accounting
• Business Income and Deductions
• Depreciation
• Travel and Entertainment Expenses
• Employee Health and Accident Benefits
• Employee Fringe Benefits
• Retirement Plans
• Owner-Corporation Transactions
• Sales and Other Dispositions of Business Assets
• Payroll Taxes
• Troubleshooting

760 pages

Related Products

U.S. Master Tax Guide (2014)

1040 Express Answers (2014)

Business Express Answers (2014 Edition) (US)

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

Author: Ann Burns

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals.

Chapter 1         Introduction to Business Succession Planning
Chapter 2         The Advisor's Role in Business Succession Planning
Chapter 3         Non-Tax Aspects of Family Business Succession
Chapter 4         Common Goals of Business Owners
Chapter 5         Key Features of Buy-Sell Agreements for the Business Owner
Chapter 6         Key Features of an Estate Plan for the Business Owner
Chapter 7         Redemptions, Recapitalizations, and Restructuring
Chapter 8         Transfers to Outsiders: Selling the Business
Chapter 9         Transfers to Insiders: Employees, Management, Other Shareholders
Chapter 10       Transfers to Family
Chapter 11       Charitable Strategies and Business Succession Planning
Chapter 12       Valuation in Business Succession Planning

9780808039129   7" x 10"      300 pages


Related Products

Estate & Gift Tax Handbook (2014) (U.S.)
Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
If you would like more details about this product, or would like to order a copy online, please click here.

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership.

Chapter 1     Introduction to Business Succession Planning
Chapter 2     The Advisor's Role in Business Succession Planning
Chapter 3     Non-Tax Aspects of Family Business Succession
Chapter 4     Common Goals of Business Owners
Chapter 5     Key Features of Buy-Sell Agreements for the Business     Owner
Chapter 6     Key Features of an Estate Plan for the Business Owner
Chapter 7     Redemptions, Recapitalizations, and Restructuring
Chapter 8     Transfers to Outsiders: Selling the Business
Chapter 9     Transfers to Insiders: Employees, Management, Other     Shareholders
Chapter 10     Transfers to Family
Chapter 11     Charitable Strategies and Business Succession Planning
Chapter 12     Valuation in Business Succession Planning

300 pages

Related Products

U.S. Master Estate and Gift Tax Guide (2014)

Family Foundation Handbook (2014) (US)

Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)

Practical Guide to Estate Planning, 2014 Edition (with CD) (US)

Estate & Gift Tax Handbook (2013)

Full Article

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v. State Street Bank held that business methods may be patented. Recently, the US Supreme Court in Bilski v. Kappos left the door open for the availability of patents for business methods. These holdings, together with the explosive growth of electronic commerce and technology, make the business method patent an important growth area of intellectual property.

Now in a revised Looseleaf format, this completely updated second edition is your guide to the unique opportunities and risks in this emerging area of intellectual property law.

Business Method Patents, Second Edition is your authoritative source for expert guidance on:

• The landmark Supreme Court decision in Bilski v. Kappos
• USPTO view on business method patents, including an overview of BPAI rulings
• Mechanics of the patent application
• Prior art searches
• Drafting claims for business method or model and e-commerce inventions
• Drafting the complete specification
• Drawings required for business method patents
• Building a strategic patent portfolio
• Litigating business method patents
• International protection for business methods

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

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v State Street Bank 1998 held that business methods may be patented. This holding together with the explosive growth of the internet has turned the business method patent into the "hot" new growth area of intellectual property. Business Method Patents is your guide to the unique opportunities and risks in this emerging area of IP law.

This is the authoritative source for court-tested guidance on mechanics of the patent application; prior art researching; drafting claims; drafting the complete specification; drawings required for business method patents; illustrating the business system through drawings; building a patent portfolio for attracting capital; and enforcing and licensing business method patents.

Table of contents:
Chapter 1 Business Method Patents - The Controversy
Chapter 2 State Street Bank v Signature Financial - Judge Rich's Legacy
Chapter 3 A Philosophy for Business Model Patents
Chapter 4 The Origins of Commerce
Chapter 5 The Nature of Commerce Today - Electronic Commerce
Chapter 6 Judicial Decisions - Before State Street Bank
Chapter 7 E-Commerce Technology
Chapter 8 Pure Business Model Patents
Chapter 9 Prior Art
Chapter 10 Claiming Business Model and E-Commerce Inventions
Chapter 11 Drawings for E-Commerce and Business Model Patents
Chapter 12 The Patent Specification
Chapter 13 Exploiting the Business Model and E-Commerce Patent Portfolio
Appendix A UNCITRAL Model Law on Electronic Commerce 1996
Appendix B Proposed Bill - Business Method Patent Improvement Act of 2000

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

Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting.

It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980.

Features:

• Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents
• Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases
• Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms
• Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance
• Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments
• Anticipate new legal requirements with a monthly list of pending state and federal legislation

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

Formerly Business Quick Answers

Your business income tax "how to" reference. Thoughtfully and logically organized, this book covers C corporations, S corporations, partnerships, LLCs and tax-exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions.

• Detailed information on how to report income, deductions and other tax items
• Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more
• Concise and accurate explanations of key business tax law points, with special chapters on:
• Depreciation and amortization
• Employee benefit plans
• Tax credits and business deductions
• Tax accounting
• Partnerships and corporate acquisitions, dispositions and liquidations

Charts and tables of tax information, including:

• IRS corporate tax rate schedules
• Entity filing information
• Principal activity codes
• Depreciation tables
• Lease inclusion tables
• Asset class lives
• Special coverage of tax law changes that occurred in the past year
• Worksheets designed to help you calculate specific tax items and then organize the information for input on a return

410 pages

Related Products

1040 Express Answers (2014)
Business Tax Answer Book (2015) (U.S.)
Form 990 Compliance Guide, 2014

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

Published: April 2006

To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language.

The book demystifies business principles through:

• The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence
• Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background
• Generous use of examples to convey ideas and applications
• A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained
• Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs
• An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples

Thoroughly updated to respond to recent developments, the fourth edition features:

• New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds
• The latest information on executive compensation
• Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security
• An expanded chapter on insurance that now includes health insurance, auto insurance, and more
• New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions
• New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text

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

A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest.

This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise.

Key Learning Objectives:

• Learn about the provincial Law Society rules on conflicts of interest in Canada;
• Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts;
• Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and
• Learn about best practices and policies to avoid conflicts of interest.

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