income

Social Security (Administration) Amendment (Income Management to Cashless Debit Card Transition) Bill 2019 [Provisions] / The Senate, Community Affairs Legislation Committee

Australia. Parliament. Senate. Community Affairs Legislation Committee, author, issuing body




income

Social Services and Other Legislation Amendment (Simplifying Income Reporting and Other Measures) Bill 2020 [Provisions] / The Senate, Community Affairs Legislation Committee

Australia. Parliament. Senate. Community Affairs Legislation Committee, author, issuing body




income

Assessing the suitability of the Longitudinal and International Study of Adults for the estimation of intergenerational income mobility [electronic resource] / by Gaëlle Simard-Duplain and Xavier St-Denis

Ottawa : Statistics Canada = Statistique Canada, 2020




income

Social Services Legislation Amendment (Maintaining Income Thresholds) Bill 2018 [Provisions] / The Senate, Community Affairs Legislation Committee

Australia. Parliament. Senate. Community Affairs Legislation Committee, author, issuing body




income

Income taxation : commentary and materials / Graeme S Cooper, Michael Dirkis, Miranda Stewart, Richard J Vann

Cooper, Graeme S., author




income

Labor income share in Asia: conceptual issues and the drivers / Gary Fields, Saumik Paul, editors

Online Resource




income

Empirical research on an unconditional basic income in Europe / Lei Delsen, Editor

Online Resource




income

BMO UK High Income Trust PLC MarketLine Company Profile [electronic journal].

Marketline




income

The national income of Australia / by Colin Clark and J.G. Crawford

Clark, Colin, 1905-1989




income

Social Services and Other Legislation Amendment (Supporting Retirement Incomes) Bill 2018 [Provisions] / The Senate, Economics Legislation Committee

Australia. Parliament. Senate. Economics Legislation Committee, author, issuing body




income

The timing of income recognition in tax law and the time value of money [electronic resource] / Moshe Shekel

Shekel, Moshe




income

Income Splitting: Opportunities and Pitfalls

In this webinar, the tax lawyers of Minden Gross LLP will provide a practical overview of income splitting strategies available today. This webinar will review in detail the various attribution rules devised to thwart income planning, and guide participants to strategies still available for safe and effective income splitting.

Available Sessions for this Seminar:

May 12, 2015 12:00 PM - 2:00 PM EST




income

JAMA Cardiology : Longitudinal Associations Between Income Changes and Incident Cardiovascular Disease

Interview with Scott David Solomon, MD, and Stephen Yishu Wang, BS, authors of Longitudinal Associations Between Income Changes and Incident Cardiovascular Disease: The Atherosclerosis Risk in Communities Study, and Edward P. Havranek, MD, author of The Influence of Social and Economic Factors on Heart Disease




income

Income Splitting: Opportunities and Pitfalls

In this webinar, the tax lawyers of Minden Gross LLP will provide a practical overview of income splitting strategies available today. This webinar will review in detail the various attribution rules devised to thwart income planning, and guide participants to strategies still available for safe and effective income splitting.

Available Sessions for this Seminar:

ipwebinar.aspx?tab=1&smid=1669, May 12, 2015




income

Income Taxation of Employment Benefits

Join Jayne Pong of PwC for an insightful overview of the income tax implications of benefits and allowances employers provided to their employees, including those who are owner-managers. The webinar will provide payroll administrators, small to medium-sized business owners and their advisors with a general understanding of when employment benefits are taxable, how to determine the value of these benefits, and when sales taxes and payroll deductions are applicable to these benefits. Understanding the tax consequences of employment benefits will assist in deciding the types of benefits to offer in compensation strategies.

Available Sessions for this Seminar:

ipwebinar.aspx?tab=1&smid=1525, January 28, 2015




income

International taxation of trust income / Mark Brabazon

Dewey Library - K4536.T78 B73 2019




income

One in three Indian professionals now have decreased income: LinkedIn survey

IT, media, and manufacturing employees think their firms will do worse in the next 6 months. However, they’re confident about long-term growth - 77% of manufacturing professionals, 67% of media professionals, and 65% of IT professionals thought their companies would pick up in the next 2 years.




income

Ram Janambhoomi Teertha Kshetra put under section 80G; donations to trust exempted from income tax

The Shri Ram Janambhoomi Teerth Kshetra Trust has been created for the construction of the Ram temple in Ayodhya. The 15-member trust was constituted by the Modi government, after the Supreme Court's verdict on November 9 settled the Ram Janmabhoomi-Babri Masjid case.




income

Ready for fall?: near-term effects of voluntary summer learning programs on low-income students' learning opportunities and outcomes / Jennifer Sloan McCombs, John F. Pane, Catherine H. Augustine, Heather L. Schwartz, Paco Martorell, Laura Zakaras

Online Resource




income

Novelis income falls 39% to $63 million

Novelis, the wholly-owned US-based subsidiary of Hindalco Industries, reported that its net income was down 39 per cent in March quarter to $63 millio




income

No timeline to remove income tax exemptions, says Nirmala Sitharaman

"We have not made up our minds as yet (on the removal of all exemptions)... We are trying step by step, move forward and no particular timeline given," she said




income

Effect of a Text Messaging Intervention on Influenza Vaccination in an Urban, Low-Income Pediatric and Adolescent Population: A Randomized Controlled Trial

Interview with Melissa S. Stockwell, MD, MPH, author of Effect of a Text Messaging Intervention on Influenza Vaccination in an Urban, Low-Income Pediatric and Adolescent Population: A Randomized Controlled Trial




income

Primary Health Care in Low-Income Countries: Building on Recent Achievements

Interview with Jeffrey D. Sachs, PhD, author of Primary Health Care in Low-Income Countries: Building on Recent Achievements




income

Prevalence of a Healthy Lifestyle Among Individuals With Cardiovascular Disease in High-, Middle- and Low-Income Countries: The Prospective Urban Rural Epidemiology (PURE) Studyterview

Interview with Koon Teo, MB, PhD, author of Prevalence of a Healthy Lifestyle Among Individuals With Cardiovascular Disease in High-, Middle- and Low-Income Countries: The Prospective Urban Rural Epidemiology (PURE) Study





income

Health Care Spending in the United States and Other High-Income Countries

Interview with Dr. Ashish Jha, MD, MPH, about his study using Organization for Economic Cooperation and Development (OECD) data to compare health care infrastructure, outcomes, and prices in the US and other high-income countries to identify the sources of spending that make US health care so expensive.

 

 




income

Urban poverty in Turkey: development and modernisation in low-income communities / Burcu Şentürk

Rotch Library - HV4431.93.A5 S468 2016




income

High-density housing for mixed-income groups / editors Ranjana Mital, Aneesh Nandi

Rotch Library - NA7863.I4 H54 2016




income

L&T chief Naik pledges 75% of income to philanthropy

He’s set up two charitable trusts — the Naik Charitable Trust for education and skill training and the Nirali Memorial Medical Trust, named after his grand daughter.




income

Central Board of Direct Taxes amends Rule 44G of Income-tax Rules 1962

It also states that if a resolution is arrived, the same shall be communicated to the assessee, who shall communicate his acceptance or non-acceptance within 30 days




income

Predicting low income children's kindergarten readiness




income

Establishing a farmers market for a low-income Latino community




income

An evaluation of the relationship between stress, depression, and glycemic control in low-income patients with type 2 diabetes




income

Effects of dual language learning on early language and literacy skills in low income preschool students




income

An analysis of long-distance travel behavior of the elderly and the low-income




income

Cognizant net income declines 17%; to hire 20,000 at entry-level in 2020

The company is aiming to invest in business and would onboard around 20,000 entry-level executives in 2020




income

Modeling fixed income securities and interest rate options / Robert A. Jarrow

Online Resource




income

Charities, Non-Profits and Philanthropy Under the Income Tax Act, 2006

Written by William I. Innes, LLB, LLM, and Patrick J. Boyle, LLB, Canada's most highly regarded experts on charities and non-profits at Dentons, Charities, Non-Profits and Philanthropy under the Income Tax Act provides a readable, affordable and comprehensive guide to the regulation of charities, non-profits, and philanthropy under the Income Tax Act. This book brings together all the material charities, non-profits, and their advisors need in one manageable, user-friendly volume.

Topics covered:

  • What Qualifies as a Charitable Donation?
  • How is a Charitable Organization Defined?
  • Registration of Charities
  • Public Foundations
  • Private Foundations
  • Gift Planning
  • Reporting, Disclosure, and Record Keeping
  • Penalties and Revocation of Registration
  • Appeals
  • Charitable Donations and Expenditures in Foreign Countries
  • Political Activities

A must-have reference tool for anyone who:

  • Provides legal or accounting services to charitable or non-profit organizations
  • Provides advice on charitable donations as a vehicle for tax management and estate or tax planning
  • Acts as an administrator of a charity or non-profit organization

There is simply no better source for complete and up-to-date tax advice concerning charitable organizations and charitable donations!

Be sure about your tax planning strategies. Order Now!

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




income

Canadian Real Estate Income Tax Guide - Newsletter

Keeping you current on the latest changes affecting real estate tax law

Canadian Real Estate Income Tax Guide newsletter provides you with commentary and digests of recent cases, plus summaries of all recent developments in real estate taxation in Canada. It also includes a legislative update. Included free with the purchase of Canadian Real Estate Income Tax Guide.

Updated quarterly and delivered by email in PDF format.

Bonus features:
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to the Canadian Real Estate Income Tax Guide newsletter also find these publications instrumental to their practice:

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




income

Canadian Real Estate Income Tax Guide

Easy-to-read analysis of real estate income taxation with expert commentary

If you are a legal or accounting professional involved with the acquisition, holding, development, leasing or disposition of real estate, you’ll find the Canadian Real Estate Income Tax Guide the definitive tax tool. Well organized, well presented, and well written, the guide’s comprehensive treatment of real estate tax will help you to gain a thorough understanding and includes reliable commentary by tax specialist Ian MacInnis you can use to reinforce your point when advising clients.

The internet version is updated quarterly.

Content includes:

  • Analyses of developments in case law, legislations, and the administrative practices of the CRA
  • Relevant CRA documentation, where applicable
  • Time-saving tax planning tips at the end of each chapter

Topics covered:

  • Purchase and sale of real estate
  • Other dispositions of real estate
  • Real estate as capital property
  • Depreciable property and capital cost allowance
  • Holding real estate for the production of rental income
  • Real estate financing and real estate leasing
  • Real estate investment structures and syndications
  • Real estate development
  • Reorganizations of real estate holdings
  • Principal residence
  • Tax consequences of failed real estate ventures
  • Non-residents and Canadian real estate
  • Canadian investment in foreign real estate
  • Real estate and the GST/HST
Bonus features:

  • Canadian Real Estate Income Tax Guide newsletter
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to the Canadian Real Estate Income Tax Guide also find these publications instrumental to their practice:

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




income

Canadian Income Tax Research Index

A comprehensive listing of all the tax research resources you’ll ever need

The Canadian Income Tax Research Index is an indispensable tax research tool. It gives you a comprehensive index – both topical and sectional – of analytical articles and other resources relating to federal income tax.

Included is a list of recent and upcoming tax conferences, with a summary of papers delivered and information on how to obtain them, plus a comprehensive listing of books published on the subject of federal tax.

In short, it’s the ideal research aid because it saves you time and ensures your research is complete.

The Internet version is updated quarterly.

Bonus features:
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to the Canada Income Tax Research Index also find these publications instrumental to their practice:

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




income

Canada Income Tax Guide with Income Tax Act, Regulations and Rulings

A concise guide to the Income Tax Act, plus relevant legislation

If your practice calls for the basics, the Canada Income Tax Guide with Income Tax Act, Regulations and Rulings has you covered. In addition to the fundamental Canada Income Tax Guide, it provides you with full text of relevant legislation, regulations, and government publications, all in one bundle.

When you’re looking for a concise treatment of Canada’s Income Tax Act, this package provides the right amount of information in the right place, and represents unbeatable tax research value.

The comprehensive guide places the emphasis on issues of most concern to practitioners, including retirement saving, pension plans, capital cost allowance, automobile benefits, support payments, small business deduction, SR&ED, and investment tax credits

The Internet version is updated semi-monthly.

Content includes:

  • Commentary on the Income Tax Act compiled by Wolters Kluwer CCH analyst Robert Spenceley, and tax planning strategies by contributors from Minden Gross LLP.
  • Income Tax Act and Regulations
  • Income Tax Folios, Bulletins, Circulars, and Technical News
  • Department of Finance comfort letters and news releases
  • Canada-US and Canada-UK tax treaties
  • Comprehensive set of charts and tables setting out tax rates, credits, and other useful tax information
  • Former Income Tax Act
  • Federal Budgets
Bonus features:

  • Tax Notes monthly newsletter to keep you current on the latest changes affecting federal income tax.
  • News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
  • Activity logs help you keep track of time spent doing research.
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to the Canada Income Tax Guide with Income Tax Act, Regulations and Rulings also find these publications instrumental to their pra

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




income

Canada Income Tax Guide

A concise, easy-to-use guide to the Income Tax Act

The Canada Income Tax Guide was created specifically for those with a wide-ranging tax practice, financial officers, payroll managers, and other professionals who are looking for clear, concise guidance on the Income Tax Act.

It features accessible commentary by Wolters Kluwer CCH analyst Robert Spenceley on the matters you need to be aware of, plus a separate section authored by tax practitioners from Minden Gross LLP with practical planning strategies you can recommend to your clients.

This comprehensive guide is one of the most current information sources available on the Income Tax Act and places the emphasis on issues of most concern to practitioners, including retirement saving, pension plans, capital cost allowance, automobile benefits, support payments, small business deduction, SR&ED, and investment tax credits.

The Internet version is updated semi-monthly.

Hypertext links from the commentary take you directly to relevant text in the Act and related CRA documents to ensure research is quick and comprehensive.

Content includes:

  • Income Tax Act and Regulations
  • Income Tax Folios, Bulletins, Circulars, and Technical News
  • Department of Finance comfort letters and news releases
  • Canada-US and Canada-UK tax treaties
  • Comprehensive set of charts and tables setting out tax rates, credits, and other useful tax information
Bonus features:

  • Tax Notes monthly newsletter to keep you current on the latest changes affecting federal income tax.
  • News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
  • Activity logs help you keep track of time spent doing research.
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to the Canada Income Tax Guide also find these publications instrumental to their practice:


income

Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition

Please note that our CCH Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below:

Introduction to Federal Income Taxation in Canada, 34th Edition

Federal Income Taxation: Fundamentals, 6th Edition

The 96th edition of the Canadian Income Tax Act with Regulations, Annotated - Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

The 96th edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada's complex tax laws. The various types of related information are clearly identified, making it easy to find the answers you need to make smart decisions quickly.

The Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition encompasses all the latest developments that are essential to tax professionals, including:

  • The full text of the Income Tax Act and Regulations as amended to July 2013
  • Legislation from Bill C-60, Economic Action Plan 2013 Act, No. 1, implementing certain 2013 Budget proposals
  • Legislation from Bill C-48, Technical Tax Amendments Act, 2012, enacting several past years of numerous technical amendments throughout the Act and Regulations
  • Additional 2013 Budget proposals not yet enacted and other draft legislation proposals released up to July 12, 2013
  • Selected Department of Finance comfort letters, news releases, and remission orders
  • Canada-U.S. and Canada-U.K. Tax Conventions
  • Interpretation Act and The Income Tax Conventions Interpretation Act

Other features in the Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition make it easier and faster to use:

  • New and updated editorial notes with explanations, tips and traps
  • Cross-references to additional sources of information, including:
    • Related sections of the Act and Regulations
    • Income Tax Folios, Bulletins, Circulars and Technical News
    • CRA forms and guides
    • CCH newsletter articles
    • Canadian Tax Foundation articles
    • Key

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




income

Income Tax Bulletins, Circulars, and Technical News

The Canada Revenue Agency (CRA) issues income tax interpretation bulletins (ITs) to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by CRA staff and tax specialists. An interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified.

If you seek to provide the optimal solution on income tax related matters, then you need these invaluable resources. Income Tax Bulletins, Circulars, and Technical News is the only comprehensive print reference book that consolidates the Canada Revenue Agency's interpretations of the Income Tax Act; CRA procedures, practices, and administration policies; and CRA's position on recent court decisions. It offers three separate indexes to assist you in searching for the information you need fast.

  • The Topical Index references specific topics of interest.
  • The Sectional Index allows you to search for a document applicable to a provision in the Income Tax Act
  • The Numerical Finding Index references the exact page of the circular, bulletin, or technical news that you need

This reference book is produced annually. The 2010 edition is consolidated to May 31, 2010.

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




income

Federal Income Taxation: Fundamentals, 4th Edition

Please note that new editions will be available by mid August, 2011

The Federal Income Taxation: Fundamentals, 4th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking:

  • Business
  • Economics
  • Taxation
  • Law

This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses:

  • CGA
  • CMA
  • CA

Student Friendly

CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension.

  • Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage
  • Study Guide and supplemental material for students and instructors makes learning even easier
  • Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter
  • The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge
  • Practical examples and applications are designed to anchor and integrate learning
  • References to the Income Tax Act are incorporated throughout the text, with all key topics covered
  • Includes two extra appendices: Individual Tax Facts and Withholding Tax

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

James J. Barnet

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




income

INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2011-2012 Edition)

Available: August 2011

Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni

Compiled by a team of distinguished law professors, the 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, the authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.

The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011.

Related Books:   

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




income

Oil and Gas: U.S. Federal Income Taxation (2011)

The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way.

Oil and Gas: Federal Income Taxation (2011) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.  

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

  • Introduction to Oil and Gas Taxation
  • Acquisition of Interests
  • The Exploration Period
  • The Production Period
  • Dispositions
  • Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include:

  • A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics.
  • Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.  
  • Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:
    • economic interests
    • lease and purchase arrangements
    • royalties
    • working or operating mineral interest
    • production payments
    • net profits arrangements
    • geological and geophysical expenses
    • intangible drilling and development costs
    • sharing arrangements and carried interests
    • depletion
    • gross income from property
    • taxable income from property
    • unitizations
    • disposition of interests
    • nontaxable exchanges
    • losses and abandonments
    • types of ownership
    • alternative minimum tax
    • nonconventional fuel credit
    • depreciation
    • a

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




income

California Income Tax Laws and Regulations Annotated (2012)

Available: March 2012

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2011.

This book presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: 

  • Personal Income Tax
  • Administration of Franchise and Income Tax
  • Senior Citizens Property Tax Assistance and Postponement Law
  • Taxpayers' Bill of Rights
  • Corporation Tax
  • Multistate Tax Compact

Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  


Related Products of Interest

- State Tax Handbook (2013)
- New York State Corporation Tax Law and Regulations (As of January 1, 2012)
- New York State Personal Income Tax Law and Regulations (As of January 1, 2012)
- New York State Sales and Use Tax Law and Regulations (As of January 1, 2012)

CCH's Guidebooks to State Taxes 2013:
- California
- Connecticut
- Florida
- North Carolina
- Ohio Taxes
- Pennsylvania
- Illinois
- New Jersey
- New York
- Massachusetts
- Maryland
- Michigan
- Texas

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




income

Income Taxation of Fiduciaries and Beneficiaries (2012) U.S.

Available: Late June 2012

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

Volume 1:

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

Volume 2:

  1.  Estates: Formation to Termination
  2. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
  3. Income Tax Aspects of Generation-Skipping Transfers
  4. State Taxation of Fiduciaries and Beneficiaries
  5. Special Commercial Trusts
  6. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
  7. Foreign Trusts and Estates

Related books:

 

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