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Microbial diversity in a Venezuelan orthoquartzite cave is dominated by the Chloroflexi (Class Ktedonobacterales) and Thaumarchaeota Group I.1c




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Life without light: microbial diversity and evidence of sulfur- and ammonium-based chemolithotrophy in Movile Cave




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Linking phylogenetic and functional diversity to nutrient spiraling in microbial mats from Lower Kane Cave (USA)




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Diverse microbial communities inhabiting ferromanganese deposits in Lechuguilla and Spider Caves




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Cave microbial community composition in oceanic islands: disentangling the effect of different colored mats in diversity patterns of Azorean lava caves




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Limestone Karsts of Southeast Asia: Imperiled Arks of Biodiversity




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Patterns of Cave Biodiversity and Endemism in the Appalachians and Interior Plateau of Tennessee, USA




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Poachers threaten Balkans' underground biodiversity




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Life without light: microbial diversity and evidence of sulfur- and ammonium-based chemolithotrophy in Movile Cave




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Linking phylogenetic and functional diversity to nutrient spiraling in microbial mats from Lower Kane Cave (USA)




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Microbial biodiversity in groundwater ecosystems




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Diversity of methanotroph communities in a basalt aquifer




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Diverse microbial communities inhabiting ferromanganese deposits in Lechuguilla and Spider Caves




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Cave microbial community composition in oceanic islands: disentangling the effect of different colored mats in diversity patterns of Azorean lava caves




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Moth tails divert bat attack: Evolution of acoustic deflection




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Discovery of a diverse cave flora in China




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Microbial diversity in a Venezuelan orthoquartzite cave is dominated by the Chloroflexi (Class Ktedonobacterales) and Thaumarchaeota Group I.1c




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Cave Diving: Results of the Exploration of the “Combe du Creux”




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Does environment affect the diversity of microbes found on frog skin?




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Diversity and composition of insects in a regenerated premontane tropical forest




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Diversity and richness of non vascular epiphytes on strangler figs: effects of elevation on emergent trees




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Epiphyll community diversity on Anthurium and Philodendron (Araceae)




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Water resources division family tree 1803-1947 - outline - March 1953




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Review of DOD's approach to deriving an occupational exposure level for trichloroethylene / Committee to Review DOD's Approach to Deriving an Occupational Exposure Limit for TCE, Board on Environmental Studies and Toxicology, Division on Earth an

Online Resource




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Review of EPA's updated problem formulation and protocol for the Inorganic Arsenic IRIS Assessment / Committee to Evaluate the IRIS Protocol for Inorganic Arsenic Assessment, Board on Environmental Studies and Toxicology, Division on Earth and Life S

Online Resource




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Multi-component Reactions in Molecular Diversity


 
While very useful for studying syntheses of molecular diversity, multi-component reactions also offer rapid access to a variety of complex molecules that are relevant for biological applications. Multi-component Reactions in Molecular Diversity analyzes these reactions, whether they are realized by organometallic, ionic or even radical processes. It highlights popular methods based on monotype reactions

Read More...





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20th Topical Meeting of the Radiation Protection and Shielding Division: 26-31 August 2018, Drury Plaza Hotel, Santa Fe, NM: program and full papers / organized for the American Nuclear Society by the Radiation Protection and Shielding Division and the AN

Dewey Library - TK9210.R673 2018




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Ab initio theory of magnetic ordering: electronic origin of pair- and multi-spin interactions / Eduardo Mendive Tapia

Online Resource




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Advances in high-power fiber and diode laser engineering / edited by Ivan Divliansky

Online Resource




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[ASAP] Late-Stage Diversification of Natural Products

ACS Central Science
DOI: 10.1021/acscentsci.9b00916




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Saints-fondateurs du christianisme éthiopien, Auteurs divers

Les Vies de quatre saints fondateurs du christianisme et du monachisme éthiopiens qui furent en activité, pour les premiers, aux IVe et VIe siècles et, pour les seconds, au tournant du XIIIe et du XIVe siècle.




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Du récit au rituel par la forme esthétique, Auteurs divers

Rompre avec ' le ' mythe, renouer avec les rituels : pour une poétique des formes narratives grecques




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Deux frères caucasiens de Prométhée, Amiran et Abrsk'il, Auteurs divers

Traduction intégrale de deux épopées connues par tradition orale, celle du Géorgien Amiran et celle de l'Abkhaze Abrsk'il, dans le contexte du mythe caucasien des Titans enchaînés.




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Identity and diversity in new music: the new complexities / Marilyn Nonken

Lewis Library - ML3916.N65 2020




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Middlebrow modernism: Britten's operas and the great divide / Christopher Chowrimootoo

Lewis Library - ML410.B853 C47 2018




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The music road: coherence and diversity in music from the Mediterranean to India / edited by Reinhard Strohm

Lewis Library - ML160.M86755 2019




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Naval ship carrying 700 Indians stranded in Maldives to arrive on May 10

This is the Indian Navy’s first massive evacuation exercise during the Covid-19 lockdown.




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Mall operators hurting, but divided over rental waivers

Large operators of malls such as Xander-backed Virtuous Retail, Select Group, Phoenix Group and Blackstone-backed Nexus have not waived rentals for their tenants.




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Divested: inequality in the age of finance / Ken-Hou Lin, Megan Tobias Neely

Dewey Library - HG181.L58 2020




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[ASAP] Chemodiversity of Soil Dissolved Organic Matter

Environmental Science & Technology
DOI: 10.1021/acs.est.0c01136




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Bayer clears path to clinch Monsanto acquisition by divesting more to BASF

BASF will buy agrochemical and seed businesses for $2 billion




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Division of Polymer Chemistry seeks nominations for awards




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How to foster a diverse workplace




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Celanese divests ethanol technology to Chinese partner




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Archived Webinar – In-Depth Dividend Taxation

Webinar information current as of November 21, 2007.

On June 29, 2006, draft legislation was introduced to lower the income tax rate on large corporation dividends received by Canadians. The objective is to eliminate the double taxation of large corporation dividends and so to make these investments more attractive relative to income trusts and other investments. This webinar will deal with some of the issues arising from this proposed legislation.

Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients (personal and/or corporate) on taxation matters.

AGENDA

  1. Overview of the rules
  2. Two new tax accounts:
    1. GRIP (general rate income pool)
    2. LRIP (low rate income pool)
  3. Change of status:
    1. CCPC to non-CCPC
    2. Non-CCPC to CCPC
    3. Amalgamations and winding-ups
  4. Eligible dividends
  5. Excessive eligible dividends:
    1. Anti-avoidance rule
    2. Election to treat part as a non-eligible dividend
  6. Bonus vs. dividends
  7. Interaction with RDTOH
  8. Sale of assets vs. shares – How do these rules affect the decision?
  9. Impact on post-mortem planning
  10. Impact on holding company structures and estate freezes
  11. How to structure share capital to stream eligible dividend payments
  12. Impact on income splitting
  13. Impact on corporate-owned life insurance

This webinar will be presented by three tax specialists from Aird & Berlis LLP.

Jack Bernstein LLB is the senior tax partner and chair of International Tax Practice at Aird & Berlis LLP. He is a member of the firm’s Tax Group and Tax Litigation Group, as well as the Mergers and Acquisitions Team.
Barbara Worndl LLB has been a partner with Aird & Berlis LLP since 1988. She is practice group leader of the firm’s Tax Group. Barbara’s practice is focused on income tax with an emphasis on corporate and partnership taxation.
Andrew Nicholls LLB joined Aird & Berlis LLP in 1999. He is a partner and a member of the firm’s Tax Group. Andrew’s tax practice focuses on income tax in the areas of derivatives, corporate and international tax.

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




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Taxation of Individual Retirement Accounts, 2012

Available: April 2012

Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

Related books:

 

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




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Taxation of Individual Retirement Accounts, 2014 (U.S.)

David J. Cartano, J.D.

Analyzes all the tax laws applicable to individual retirement accounts.

The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA.

The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law.

The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

Contents Includes:

  • Introduction
  • Traditional IRA
  • Spousal IRA
  • Roth IRA
  • Coverdell Education Savings Account
  • Rollover IRA
  • Transfer IRA
  • SEP IRA
  • SARSEP IRA
  • Individual Retirement Annuity
  • Conduit IRA
  • Employer and Employee Association Trusts
  • Payroll Deduction IRA
  • SIMPLE IRA
  • Deemed IRA Under Employer Plan
  • Prohibited Transactions
  • Disclosure Statement
  • Investments
  • Bankruptcy, Tax Liens and Creditors
  • Trustees and Custodians
  • Reporting Requirements
  • Divorce and Property Settlement Agreements
  • Rulings
  • Excise Taxes and Penalties
  • ERISA
  • State Taxes
  • Taxation of Distributions
  • Premature Distributions
  • Minimum Distributions During Lifetime
  • Minimum Distributions on Death
  • Withholding Taxes
  • Foreign Beneficiaries
  • Estate Beneficiaries
  • Trust Beneficiaries
  • Charitable Beneficiaries
  • Beneficiary Designation Forms
  • Estate Taxes
The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012.


Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Full Article


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Taxation of Individual Retirement Accounts, 2013

Comprehensively analyzes all the tax laws applicable to individual retirement accounts.

The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA.

The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law.

The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

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




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Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

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.