ic Guidebook to Connecticut Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:26:05 GMT CCH's Guidebook to Connecticut Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Connecticut. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Connecticut returns or who are required to deal with Connecticut taxes. The comprehensive and authoritative Guidebook is authored by a team of leading experts in Connecticut state taxation: Richard D. Pomp--Coordinating Editor Leslie E. Grodd, Esq.--Estate and Gift Taxes Christine L. Hill, Esq.--Sales and Use Taxes Diana L. Leyden, Esq.--Miscellaneous Taxes Glenn G. Rybacki, Esq.--Administration and Procedure David F. Sherwood, Esq.--Property Tax Jay M. Smolin, CPA--Personal Income Tax Richard W. Tomeo, Esq.--Corporate Business Tax Laura R. Wyeth, CPA--Sales and Use Taxes It is the one source those involved with Connecticut taxation need for quick and accurate answers, presenting thorough coverage of the taxes of major interest including: personal income tax corporation income tax sales and use taxes Other Connecticut taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Connecticut tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Connecticut and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Connecticut Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition) By www.cch.ca Published On :: Mon, 01 Nov 2010 09:25:28 GMT Available: August 2010 Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. The book's practical coverage and approach include: Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents Chapter 1 - Introduction Chapter 2 - General Principles of Code Sec. 482 Arm's length standard Best method rule Comparability Arm's length range Determination of true taxable income Collateral Adjustments Transfer pricing and non-recognition provisions Blocked income Chapter 3 - Methods for Transfers of Tangible Property Comparable uncontrolled price method (with cases applying this method) Resale price method Cost plus method Cost-plus method Comparable profit method Profit split method Unspecified methods Chapter 4 - MethodsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Canadian Transfer Pricing, 2nd Edition By www.cch.ca Published On :: Tue, 04 Oct 2011 11:12:44 GMT Canadian Transfer Pricing describes and clarifies Canada's current transfer pricing rules. It sets out the methods used by the CRA and described in the OECD Guidelines for determination of an arm's length price for goods and services. Due to the large dollar amounts involved in transfer pricing disputes, the importance of transfer pricing to the Canada Revenue Agency ("CRA") continues to evolve into a prominent component of tax collection and enforcement in Canada. Tax practitioners and company executives need to be aware of the procedures and documentation requirements in order to remain compliant with the transfer pricing rules and to be better prepared in the face of an audit by the CRA. This is also true for companies intending to establish an APA or resolve disputes with the revenue authorities in Canada and overseas with respect to transfer pricing transactions. Authored by Jules Lewy, BCL, LLB and members of the tax group of one of Canada’s largest and most respected law firms, Dentons, Canadian Transfer Pricing provides a comprehensive overview of the Canadian transfer pricing regime. This essential edition includes discussion on the OECD’s involvement in the area of transfer pricing tax policy as well as a brief overview of the U.S. transfer pricing legislation. Chapters Include: What is Transfer Pricing? Transfer Pricing Rules Prior to 1999 Canada’s Current Transfer Pricing Rules Transfer Pricing and Intra Group Services Transfer Pricing and Restructuring Contemporaneous Documentation and Transfer Pricing Penalties Advance Pricing Agreements Transfer Pricing Audit Process Transfer Pricing Dispute Resolution Competent Authority Jurisprudence Transfer Pricing and Customs, GST and HST. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Connecticut Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:51:58 GMT Available: November 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Federal Tax Practice By www.cch.ca Published On :: Thu, 31 May 2012 15:14:57 GMT The ideal companion for the tax litigation practitioner Based on the popular desk reference book by the same title, the Federal Tax Practice subscription service is the ultimate in-depth guide to tax practice in federal courts. Working with the convenient internet format, researchers are able to quickly find the answers they need and also seamlessly cross-reference to other sources of information such as the Income Tax Act and relevant case law. Be confident you have the most current and insightful information, with content written by practitioners from Dentons. The bi-annual companion newsletter will also help you to stay up-to-date. If you represent clients whose cases may be decided in Canada's federal courts, you should not be without this service. Content includes: Rulings and appeals Tax Court of Canada Act Selected Income Tax Act provisions, annotated General procedure Informal procedure GST/HST appeals Tax appeals from other statutes Audits and investigations Income tax objections GST/HST objections Taxpayer relief provisions Practice notes Forms .Bonus features: Federal Tax Practice News 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 Federal Tax Practice also find these publications instrumental to their practice: Tax Topics Canadian Tax Reporter Canadian GST/HST Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in* Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic The Practice of Mediation: A Video Integrated Text, 2nd Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:35:11 GMT Published: June 2012 This widely-adopted mediation text was the first to combine in-depth textual analysis of the mediation process with video case studies illustrating the stages of the mediation process and the many constituent skills of effective mediators. The Practice of Mediation, Second Edition expands that video content and makes it available to students online or in a seamless e-book format, with a simple click of an icon. The book has quickly become the text of choice in mediation clinics and mediation simulation courses. Features of the second edition: All original text, written in an accessible and conversational style. Used by many first-time mediation instructors as well as by highly experienced teachers and trainers. Provides students with a sophisticated conceptual understanding of the negotiation process and the cognitive, psychological and strategic barriers to conflict resolution. Teaches about the mediation process “from the inside out,” breaking down the skills of effective mediation into their component parts. Closely analyzes the major ethical and role issues that mediators encounter “on the ground.” Includes a video-driven chapter on representation of clients in mediation. Recognizes and prepares students for all of the major approaches to mediation. Contains seven hours of video, depicting nine professional mediators, with different backgrounds and orientations, mediating three different cases, often with very different results. The video extracts are fully integrated with the text, enabling students to “see” what they are reading about as they read it, and enabling instructors to save precious classroom time by assigning video extracts to be viewed and analyzed outside of class. The three video case studies are all based on real mediated disputes. In these unscripted mediations, the mediators and lawyers perform as they would in an actual case. Professional actors portray the role of the disputants in an extremely realistic and believable fashion. In addition to illustrating a very wide range of mediator techniques, the video includes an extended comparative example of facilitative and evaluative mediation of the same matter. The Teacher's Manual includes detailed, flexible chapter-by-chapter teaching notes; a wide variety of simulations and mini-role-plays from which to choose (many with instructor debriefing notes); sample syllabi and suggestions for how the book can be used in a variety ofcourse configurations; transcripts of the video extracts that instructors can assign to students for further “micro-analysis,” plus author commentary; andassorted additional course information material and handouts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:08:06 GMT Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." How does the surtax work What is "investment income" What is modified adjustment gross income What are the best strategies to reduce MAGI What are the best strategies to reduce investment income How life insurance will play an expanded role in income tax planning Will tax-exempt bonds continue to make sense How will tax deferred annuities work under the surtax Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis By www.cch.ca Published On :: Thu, 21 Mar 2013 08:19:56 GMT Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Strategic Use of Trusts in Tax and Estate Planning By www.cch.ca Published On :: Wed, 25 Jul 2012 08:52:25 GMT Strategic Use of Trusts in Tax and Estate Planning provides comprehensive and concise coverage of practical strategies and tactics to maximize the use of trusts in tax, estate and financial planning. Specifically designed for tax, legal and financial planning professionals, this is an essential resource for researching inter-vivos and testamentary trusts and understanding their domestic and foreign use. It clearly identifies tax savings situations, measures the risks involved and points out the items that can compromise the recourse of a trust for tax and financial planning purposes. This thorough guide provides an in-depth analysis of the attribution rules including recent CRA technical interpretations and court cases dealing with trusts and the attribution rules. In a dynamic and practical way, the author shares her extensive knowledge of the trust as a vehicle for planning. You will discover that the trust can not only be part of an estate planning framework, but can also be used in a vast number of situations. With this resource, you will be able to elaborate innovative strategies more easily and better understand the sometimes complex statutory framework. About the author Caroline Rhéaume, LL.L, M.Fisc., Adm.A., TEP, has her own firm and specializes in Canadian, American and French tax and estate planning, the use of trusts, incentive compensation of senior management and expatriate taxation. She also developed an expertise in the taxation of investments. She provides tax consulting services to high-net-worth individuals and families and oversees the coordination and administration of these services across Canada, France and the United States. Caroline gained her international experience working with multinational clients of all sizes. She is also the first professional from the province of Quebec to have completed the Seven Stages of Money Maturity program offered by the Kinder Institute that trains and coaches financial advisors worldwide. Ms. Rhéaume is the author of the best sellers Utilisation des fiducies en planification fiscale et financière and Stratégies de planification utilisant des fiducies, two books also publisIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic ProSystem fx Practice Management By www.cch.ca Published On :: Wed, 07 May 2014 14:21:21 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) 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.) Full Article ic Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) 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) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) 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) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Mediating Justice: Legal Dispute Negotiations, 2nd Edition By www.cch.ca Published On :: Published: December 2011 Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes. The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions. This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students. What's included: An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source; An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties; Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution; Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene; A review of new and evolving mediation theories; and An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions. About the Author The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers. Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Encyclopaedia of Laws: Commercial and Economic Law By www.cch.ca Published On :: Tue, 19 May 2009 14:34:48 GMT In the pursuit or contemplation of international commercial activities, numerous questions of law arise. These volumes in the International Encyclopaedia of Laws answer these questions in a single resource. Commercial law covers merchants' status and obligations (such as bookkeeping), their bankruptcy and their instruments for business. Economic law, a relatively new legal branch, deals with state intervention in economic activities and includes law of establishment, law of competition and state regulation of conditions of commercial transactions. Specific topics covered in this work include broker/client relations, contracts affecting competition and government taxation incentives for economic activities. This concise book provides a regularly updated source of key information, written by experts in the field, at both the national and international levels. It is therefore an invaluable resource for both academics and practitioners. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Arbitration: Law and Practice By www.cch.ca Published On :: Thu, 20 Jun 2013 14:20:12 GMT Published: November 2012 International Arbitration: Law and Practice provides a concise overview of the legal principles and practice of international arbitration. It offers an accessible, straightforward introduction to the legal framework for international commercial arbitration, including discussions of international arbitration agreements, international arbitral procedures and international arbitral awards. This book also provides an introduction to international investment arbitration, including a discussion of the ICSID Convention and issues arising under bilateral investment treaties, and state-to-state arbitration. It also includes descriptions of the contemporary practice and tactics of international arbitration. Among other things, this title addresses the drafting of arbitration clauses, selection and challenge of arbitrators, structure of arbitral proceedings, process of disclosure or discovery, witness preparation and testimony, conduct of evidentiary hearings and other key procedural steps in international arbitrations. It contains an Introduction and three principal parts: Part I: International Arbitration Agreements, including the separability presumption, choice of law issues, competence-competence doctrine, recognition and enforcement of arbitration agreements, formation and validity, formal validity and writing requirements, interpretative issues, non-signatory doctrines and multi-party/multi-contract issues. Part II: International Arbitral Proceedings, including importance and choice of arbitral seat, selection and challenge of arbitrators, parties’ procedural autonomy, arbitrators’ procedural discretion, conduct of arbitral proceedings, disclosure and discovery, provisional measures, choice of substantive law, confidentiality, consolidation and intervention. Part III: International Arbitral Awards, including form and content of awards, relief, costs, forums for annulment of awards, grounds for annulment or set-aside of awards, recognition and enforcement of awards, preclusion and precedent, and recognition of annulled awards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT Published: February 2010 Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide. Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences. The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge. The practical guidance includes: How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses What preliminary steps parties should consider to preserve their rights when a dispute arises Whether and how to appoint counsel When and how to perform an early case assessment (ECA) How to organise and conduct international mediations and arbitration proceedings How to enforce (or set aside) arbitral awards Securing the benefit of additional protections available through investment treaties The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:55:14 GMT Byrle M. Abbin This guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates 7" x 10" 2,232 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) 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.) Like-Kind Exchanges UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Income Taxation of Fiduciaries and Beneficiaries (2013)(U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:35:30 GMT Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Michigan Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:18:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Michigan Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:14:54 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 440 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Connecticut Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:13:31 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Connecticut Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:32:21 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 324 pages Related Products State Tax Handbook (2014) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Governmental GAAP Practice Manual (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:56:33 GMT Author: Eric S. Berman, CPA Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. Governmental Funds The General Fund Special Revenue Funds Capital Project Funds Debt Service Funds Permanent Funds Proprietary Funds Enterprise Funds Internal Service Funds Fiduciary Funds Pension (and Other Employee Benefits) Trust Funds Private-Purpose Trust Funds Investment Trust Funds and Individual Investment Accounts Agency Funds The Consolidation and Conversion Process Developing Information for Fund Financial Statements If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Governmental GAAP Practice Manual (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:21:31 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. Related Products Governmental GAAP 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) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014) U.S. Master GAAP Guide (2014) Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Governmental GAAP Practice Manual (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:21:58 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting. The book also comes with a free companion CD-ROM that contains an electronic version of the book. The 2013 GAAP Handbook covers the following topics: PART I: FINANCIAL STATEMENTS PART II: MAJOR ACCOUNTING AREAS AND REPORTING PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS PART IV: GAAP IN SPECIALIZED INDUSTRIES If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS Reporting, Presentation, and Disclosures for the Income Statement Revenue Recognition Balance Sheet Reporting and Disclosures: Assets Balance Sheet Presentation and Disclosures: Liabilities Balance Sheet Reporting: Stockholders' Equity Statement of Cash Flows Other Financial Statement Types and Related Items Disclosures PART II: MAJOR ACCOUNTING AREAS AND REPORTING Accounting Changes and Error Corrections Investments in Equity and Debt Securities Business Combinations Consolidation Leases Pension Plans and Other Postretirement Benefit Plans Income Tax Accounting PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS Foreign Currency Translation and Transactions Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures International Financial Reporting Standards: An Examination of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES Accounting in Specialized Industries 9780808038801 7" x 10" 1,800 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Forensic and Investigative Accounting Casebook (1st Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:44:52 GMT Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why. 350 pages Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Forensic and Investigative Accounting (6th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:37:07 GMT Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIONS Chapter 17 — Business Valuation. PART SIX: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Forensic - Bundle Book and Casebook - 4441 + 5818 By www.cch.ca Published On :: Thu, 06 Jun 2013 09:29:33 GMT Forensic and Investigative Accounting (6th Edition) Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Federal Taxation: Comprehensive Topics (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:07:35 GMT 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 ic Federal Taxation: Comprehensive Topics (2014) (U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:17:02 GMT 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 InIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Federal Taxation: Basic Principles (2014) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:10:14 GMT 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. Full Article ic Federal Taxation: Basic Principles (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:57:48 GMT 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: Introduction to Federal Taxation and Understanding the Federal Tax Law Tax Research, Practice and Procedure Individual Taxation-An Overview Gross Income Gross Income-Exclusions Deductions: General Concepts and Trade or Business Deductions Deductions: Business/Investment Losses and Passive Activity Losses Deductions: Itemized Deductions Tax Credits, Prepayments and Special Methods Property Transactions: Determination of Basis and Gains and Losses Property Transactions: Nonrecognition of Gains and Losses Property Transactions: Treatment of Capital and Section 1231 Assets Tax Accounting Deferred Compensation and Education Savings Plans Tax Planning for Individuals Partnerships,Corporations and S Corporations Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 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 ic Federal Taxation Practice and Procedure (11th Edition) (US) By www.cch.ca Published On :: Thu, 19 Sep 2013 14:34:27 GMT Robert J. Misey, Jr., JD, MBA, LLM Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered. Chapter 1: Organization of the IRS Chapter 2: Practice Before the Internal Revenue Service Chapter 3: Ethical Responsibilities Chapter 4: Examination of Returns Chapter 5: Large Case Audits Chapter 6: Investigative Authority of the Internal Revenue Service Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners Chapter 8: Partnership Audit Procedures Chapter 9: Penalties and Interest Chapter 10: Statute of Limitations on Assessment Chapter 11: Access to Internal Revenue Service Information Chapter 12: The Appeals Office Chapter 13: Assessment Procedure Chapter 14: The Collection Process Chapter 15: Claims for Refund Chapter 16: Private Rulings and Determination Letters Chapter 17: International Tax Procedure Chapter 18: Criminal Tax Procedure Chapter 19: Indirect Method of Proving Income 7" x 10" 1,000 pages 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: 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. 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ic Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic ProSystem fx Practice Management By www.cch.ca Published On :: Wed, 07 May 2014 14:21:21 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) 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.) Full Article
ic Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) 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) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) 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) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Mediating Justice: Legal Dispute Negotiations, 2nd Edition By www.cch.ca Published On :: Published: December 2011 Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes. The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions. This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students. What's included: An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source; An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties; Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution; Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene; A review of new and evolving mediation theories; and An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions. About the Author The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers. Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Encyclopaedia of Laws: Commercial and Economic Law By www.cch.ca Published On :: Tue, 19 May 2009 14:34:48 GMT In the pursuit or contemplation of international commercial activities, numerous questions of law arise. These volumes in the International Encyclopaedia of Laws answer these questions in a single resource. Commercial law covers merchants' status and obligations (such as bookkeeping), their bankruptcy and their instruments for business. Economic law, a relatively new legal branch, deals with state intervention in economic activities and includes law of establishment, law of competition and state regulation of conditions of commercial transactions. Specific topics covered in this work include broker/client relations, contracts affecting competition and government taxation incentives for economic activities. This concise book provides a regularly updated source of key information, written by experts in the field, at both the national and international levels. It is therefore an invaluable resource for both academics and practitioners. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Arbitration: Law and Practice By www.cch.ca Published On :: Thu, 20 Jun 2013 14:20:12 GMT Published: November 2012 International Arbitration: Law and Practice provides a concise overview of the legal principles and practice of international arbitration. It offers an accessible, straightforward introduction to the legal framework for international commercial arbitration, including discussions of international arbitration agreements, international arbitral procedures and international arbitral awards. This book also provides an introduction to international investment arbitration, including a discussion of the ICSID Convention and issues arising under bilateral investment treaties, and state-to-state arbitration. It also includes descriptions of the contemporary practice and tactics of international arbitration. Among other things, this title addresses the drafting of arbitration clauses, selection and challenge of arbitrators, structure of arbitral proceedings, process of disclosure or discovery, witness preparation and testimony, conduct of evidentiary hearings and other key procedural steps in international arbitrations. It contains an Introduction and three principal parts: Part I: International Arbitration Agreements, including the separability presumption, choice of law issues, competence-competence doctrine, recognition and enforcement of arbitration agreements, formation and validity, formal validity and writing requirements, interpretative issues, non-signatory doctrines and multi-party/multi-contract issues. Part II: International Arbitral Proceedings, including importance and choice of arbitral seat, selection and challenge of arbitrators, parties’ procedural autonomy, arbitrators’ procedural discretion, conduct of arbitral proceedings, disclosure and discovery, provisional measures, choice of substantive law, confidentiality, consolidation and intervention. Part III: International Arbitral Awards, including form and content of awards, relief, costs, forums for annulment of awards, grounds for annulment or set-aside of awards, recognition and enforcement of awards, preclusion and precedent, and recognition of annulled awards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT Published: February 2010 Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide. Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences. The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge. The practical guidance includes: How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses What preliminary steps parties should consider to preserve their rights when a dispute arises Whether and how to appoint counsel When and how to perform an early case assessment (ECA) How to organise and conduct international mediations and arbitration proceedings How to enforce (or set aside) arbitral awards Securing the benefit of additional protections available through investment treaties The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:55:14 GMT Byrle M. Abbin This guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates 7" x 10" 2,232 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) 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.) Like-Kind Exchanges UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Income Taxation of Fiduciaries and Beneficiaries (2013)(U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:35:30 GMT Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Michigan Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:18:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Michigan Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:14:54 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 440 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Connecticut Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:13:31 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Connecticut Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:32:21 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 324 pages Related Products State Tax Handbook (2014) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Governmental GAAP Practice Manual (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:56:33 GMT Author: Eric S. Berman, CPA Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. Governmental Funds The General Fund Special Revenue Funds Capital Project Funds Debt Service Funds Permanent Funds Proprietary Funds Enterprise Funds Internal Service Funds Fiduciary Funds Pension (and Other Employee Benefits) Trust Funds Private-Purpose Trust Funds Investment Trust Funds and Individual Investment Accounts Agency Funds The Consolidation and Conversion Process Developing Information for Fund Financial Statements If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Governmental GAAP Practice Manual (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:21:31 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. Related Products Governmental GAAP 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) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014) U.S. Master GAAP Guide (2014) Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Governmental GAAP Practice Manual (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:21:58 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting. The book also comes with a free companion CD-ROM that contains an electronic version of the book. The 2013 GAAP Handbook covers the following topics: PART I: FINANCIAL STATEMENTS PART II: MAJOR ACCOUNTING AREAS AND REPORTING PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS PART IV: GAAP IN SPECIALIZED INDUSTRIES If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS Reporting, Presentation, and Disclosures for the Income Statement Revenue Recognition Balance Sheet Reporting and Disclosures: Assets Balance Sheet Presentation and Disclosures: Liabilities Balance Sheet Reporting: Stockholders' Equity Statement of Cash Flows Other Financial Statement Types and Related Items Disclosures PART II: MAJOR ACCOUNTING AREAS AND REPORTING Accounting Changes and Error Corrections Investments in Equity and Debt Securities Business Combinations Consolidation Leases Pension Plans and Other Postretirement Benefit Plans Income Tax Accounting PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS Foreign Currency Translation and Transactions Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures International Financial Reporting Standards: An Examination of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES Accounting in Specialized Industries 9780808038801 7" x 10" 1,800 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Forensic and Investigative Accounting Casebook (1st Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:44:52 GMT Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why. 350 pages Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Forensic and Investigative Accounting (6th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:37:07 GMT Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIONS Chapter 17 — Business Valuation. PART SIX: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Forensic - Bundle Book and Casebook - 4441 + 5818 By www.cch.ca Published On :: Thu, 06 Jun 2013 09:29:33 GMT Forensic and Investigative Accounting (6th Edition) Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Federal Taxation: Comprehensive Topics (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:07:35 GMT 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 ic Federal Taxation: Comprehensive Topics (2014) (U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:17:02 GMT 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 InIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Federal Taxation: Basic Principles (2014) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:10:14 GMT 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. Full Article ic Federal Taxation: Basic Principles (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:57:48 GMT 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: Introduction to Federal Taxation and Understanding the Federal Tax Law Tax Research, Practice and Procedure Individual Taxation-An Overview Gross Income Gross Income-Exclusions Deductions: General Concepts and Trade or Business Deductions Deductions: Business/Investment Losses and Passive Activity Losses Deductions: Itemized Deductions Tax Credits, Prepayments and Special Methods Property Transactions: Determination of Basis and Gains and Losses Property Transactions: Nonrecognition of Gains and Losses Property Transactions: Treatment of Capital and Section 1231 Assets Tax Accounting Deferred Compensation and Education Savings Plans Tax Planning for Individuals Partnerships,Corporations and S Corporations Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 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 ic Federal Taxation Practice and Procedure (11th Edition) (US) By www.cch.ca Published On :: Thu, 19 Sep 2013 14:34:27 GMT Robert J. Misey, Jr., JD, MBA, LLM Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered. Chapter 1: Organization of the IRS Chapter 2: Practice Before the Internal Revenue Service Chapter 3: Ethical Responsibilities Chapter 4: Examination of Returns Chapter 5: Large Case Audits Chapter 6: Investigative Authority of the Internal Revenue Service Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners Chapter 8: Partnership Audit Procedures Chapter 9: Penalties and Interest Chapter 10: Statute of Limitations on Assessment Chapter 11: Access to Internal Revenue Service Information Chapter 12: The Appeals Office Chapter 13: Assessment Procedure Chapter 14: The Collection Process Chapter 15: Claims for Refund Chapter 16: Private Rulings and Determination Letters Chapter 17: International Tax Procedure Chapter 18: Criminal Tax Procedure Chapter 19: Indirect Method of Proving Income 7" x 10" 1,000 pages 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: 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. 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ic Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) 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) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Mediating Justice: Legal Dispute Negotiations, 2nd Edition By www.cch.ca Published On :: Published: December 2011 Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes. The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions. This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students. What's included: An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source; An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties; Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution; Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene; A review of new and evolving mediation theories; and An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions. About the Author The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers. Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic International Encyclopaedia of Laws: Commercial and Economic Law By www.cch.ca Published On :: Tue, 19 May 2009 14:34:48 GMT In the pursuit or contemplation of international commercial activities, numerous questions of law arise. These volumes in the International Encyclopaedia of Laws answer these questions in a single resource. Commercial law covers merchants' status and obligations (such as bookkeeping), their bankruptcy and their instruments for business. Economic law, a relatively new legal branch, deals with state intervention in economic activities and includes law of establishment, law of competition and state regulation of conditions of commercial transactions. Specific topics covered in this work include broker/client relations, contracts affecting competition and government taxation incentives for economic activities. This concise book provides a regularly updated source of key information, written by experts in the field, at both the national and international levels. It is therefore an invaluable resource for both academics and practitioners. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic International Arbitration: Law and Practice By www.cch.ca Published On :: Thu, 20 Jun 2013 14:20:12 GMT Published: November 2012 International Arbitration: Law and Practice provides a concise overview of the legal principles and practice of international arbitration. It offers an accessible, straightforward introduction to the legal framework for international commercial arbitration, including discussions of international arbitration agreements, international arbitral procedures and international arbitral awards. This book also provides an introduction to international investment arbitration, including a discussion of the ICSID Convention and issues arising under bilateral investment treaties, and state-to-state arbitration. It also includes descriptions of the contemporary practice and tactics of international arbitration. Among other things, this title addresses the drafting of arbitration clauses, selection and challenge of arbitrators, structure of arbitral proceedings, process of disclosure or discovery, witness preparation and testimony, conduct of evidentiary hearings and other key procedural steps in international arbitrations. It contains an Introduction and three principal parts: Part I: International Arbitration Agreements, including the separability presumption, choice of law issues, competence-competence doctrine, recognition and enforcement of arbitration agreements, formation and validity, formal validity and writing requirements, interpretative issues, non-signatory doctrines and multi-party/multi-contract issues. Part II: International Arbitral Proceedings, including importance and choice of arbitral seat, selection and challenge of arbitrators, parties’ procedural autonomy, arbitrators’ procedural discretion, conduct of arbitral proceedings, disclosure and discovery, provisional measures, choice of substantive law, confidentiality, consolidation and intervention. Part III: International Arbitral Awards, including form and content of awards, relief, costs, forums for annulment of awards, grounds for annulment or set-aside of awards, recognition and enforcement of awards, preclusion and precedent, and recognition of annulled awards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT Published: February 2010 Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide. Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences. The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge. The practical guidance includes: How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses What preliminary steps parties should consider to preserve their rights when a dispute arises Whether and how to appoint counsel When and how to perform an early case assessment (ECA) How to organise and conduct international mediations and arbitration proceedings How to enforce (or set aside) arbitral awards Securing the benefit of additional protections available through investment treaties The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:55:14 GMT Byrle M. Abbin This guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates 7" x 10" 2,232 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) 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.) Like-Kind Exchanges UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Income Taxation of Fiduciaries and Beneficiaries (2013)(U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:35:30 GMT Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Guidebook to Michigan Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:18:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Guidebook to Michigan Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:14:54 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 440 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Guidebook to Connecticut Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:13:31 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Guidebook to Connecticut Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:32:21 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 324 pages Related Products State Tax Handbook (2014) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Governmental GAAP Practice Manual (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:56:33 GMT Author: Eric S. Berman, CPA Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. Governmental Funds The General Fund Special Revenue Funds Capital Project Funds Debt Service Funds Permanent Funds Proprietary Funds Enterprise Funds Internal Service Funds Fiduciary Funds Pension (and Other Employee Benefits) Trust Funds Private-Purpose Trust Funds Investment Trust Funds and Individual Investment Accounts Agency Funds The Consolidation and Conversion Process Developing Information for Fund Financial Statements If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Governmental GAAP Practice Manual (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:21:31 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. Related Products Governmental GAAP 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) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014) U.S. Master GAAP Guide (2014) Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Governmental GAAP Practice Manual (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:21:58 GMT Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting. The book also comes with a free companion CD-ROM that contains an electronic version of the book. The 2013 GAAP Handbook covers the following topics: PART I: FINANCIAL STATEMENTS PART II: MAJOR ACCOUNTING AREAS AND REPORTING PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS PART IV: GAAP IN SPECIALIZED INDUSTRIES If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS Reporting, Presentation, and Disclosures for the Income Statement Revenue Recognition Balance Sheet Reporting and Disclosures: Assets Balance Sheet Presentation and Disclosures: Liabilities Balance Sheet Reporting: Stockholders' Equity Statement of Cash Flows Other Financial Statement Types and Related Items Disclosures PART II: MAJOR ACCOUNTING AREAS AND REPORTING Accounting Changes and Error Corrections Investments in Equity and Debt Securities Business Combinations Consolidation Leases Pension Plans and Other Postretirement Benefit Plans Income Tax Accounting PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS Foreign Currency Translation and Transactions Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures International Financial Reporting Standards: An Examination of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES Accounting in Specialized Industries 9780808038801 7" x 10" 1,800 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Forensic and Investigative Accounting Casebook (1st Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:44:52 GMT Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why. 350 pages Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Forensic and Investigative Accounting (6th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:37:07 GMT Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIONS Chapter 17 — Business Valuation. PART SIX: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Forensic - Bundle Book and Casebook - 4441 + 5818 By www.cch.ca Published On :: Thu, 06 Jun 2013 09:29:33 GMT Forensic and Investigative Accounting (6th Edition) Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Federal Taxation: Comprehensive Topics (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:07:35 GMT 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
ic Federal Taxation: Comprehensive Topics (2014) (U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:17:02 GMT 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 InIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Federal Taxation: Basic Principles (2014) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:10:14 GMT 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. Full Article
ic Federal Taxation: Basic Principles (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:57:48 GMT 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: Introduction to Federal Taxation and Understanding the Federal Tax Law Tax Research, Practice and Procedure Individual Taxation-An Overview Gross Income Gross Income-Exclusions Deductions: General Concepts and Trade or Business Deductions Deductions: Business/Investment Losses and Passive Activity Losses Deductions: Itemized Deductions Tax Credits, Prepayments and Special Methods Property Transactions: Determination of Basis and Gains and Losses Property Transactions: Nonrecognition of Gains and Losses Property Transactions: Treatment of Capital and Section 1231 Assets Tax Accounting Deferred Compensation and Education Savings Plans Tax Planning for Individuals Partnerships,Corporations and S Corporations Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 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
ic Federal Taxation Practice and Procedure (11th Edition) (US) By www.cch.ca Published On :: Thu, 19 Sep 2013 14:34:27 GMT Robert J. Misey, Jr., JD, MBA, LLM Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered. Chapter 1: Organization of the IRS Chapter 2: Practice Before the Internal Revenue Service Chapter 3: Ethical Responsibilities Chapter 4: Examination of Returns Chapter 5: Large Case Audits Chapter 6: Investigative Authority of the Internal Revenue Service Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners Chapter 8: Partnership Audit Procedures Chapter 9: Penalties and Interest Chapter 10: Statute of Limitations on Assessment Chapter 11: Access to Internal Revenue Service Information Chapter 12: The Appeals Office Chapter 13: Assessment Procedure Chapter 14: The Collection Process Chapter 15: Claims for Refund Chapter 16: Private Rulings and Determination Letters Chapter 17: International Tax Procedure Chapter 18: Criminal Tax Procedure Chapter 19: Indirect Method of Proving Income 7" x 10" 1,000 pages 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: 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 Article
