2012

Texas Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:21:38 GMT

Available: December 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.

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2012

Multistate Guide to Trusts and Trust Administration, 2012 Edition (with CD)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 14:17:27 GMT

Available: October 2011 

A multistate guide that covers how to set up and administer trusts in all fifty states. It enables the practitioner to keep abreast of the increasingly complex state rules that govern the establishment, maintenance and taxation of trusts and is of interest to the accountant and financial planner who makes provisions for his client's wealth management.

The book deals with the individual state rules for the creation of a trust, for appointing a trustee (including the qualifications that the trustee must have and the fiduciary duties that the trustee will owe to the grantor and the beneficiaries). The book discusses state requirements for modifying or revoking the trust. It covers the issues that arise if the grantor wishes to move the situs of the trust from one state to another. The permissible duration of a trust is also considered as is the Rule Against Perpetuities in states where this is still an issue.

This publication also discusses the accounting aspects of maintaining a trust from the state point of view, including creditor's rights in a trust, the different distribution standards in trust agreements, the effect of the Uniform Principal and Income Act (as adopted by each individual state), investment standards and total return trusts.

Also included is a discussion of the different state income tax rules, including forms and instructions for each state.

  • Revocable Trusts
  • Modification or Termination of Trusts
  • Issues in Connection with Trustee's Power to Make Discretionary Distributions
  • Trusts for Pets and Purpose Trusts
  • Asset Protection
  • Nonresident Qualification as Trustee
  • Trust Administration: Power to Adjust and Total Return Trusts
  • Trust Accounting: Principal and Income
  • Decanting the TrustIf you would like more details about this product, or would like to order a copy online, please click here.


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2012

Michigan Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:20:27 GMT

Available: February 2012

Presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. 

This popular Guidebook is now in its 43rd year of presenting coverage of the taxes of major interest, including:

- income tax
- single business tax
- sales and use taxes
- intangibles tax
- inheritance, estate and generation-skipping transfer taxes

Other Michigan 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.

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2012

Maryland Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:15:22 GMT

Available: October 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.

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2012

Massachusetts Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:13:26 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.

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2012

New York Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:11:29 GMT

Available: December 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.

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2012

New Jersey Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:10:35 GMT

Available: December 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.

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2012

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

By www.cch.ca
Published On :: Tue, 21 Jun 2011 10:17:44 GMT

Available: Late June 2012

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

Volume 1:

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

Volume 2:

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

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2012

U.S. Master Bank Tax Guide (2012)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 09:11:45 GMT

Available: October 2011

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2012) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions.

It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

The key tax planning suggestions offered upfront in each chapter and meticulous footnotes to show authority throughout make the Guide's discussions a roadmap for further research. Helpful tables, charts, lists and examples reflect the author's penchant for illustrating the rules and principles in the most understandable way.

Organized for day-to-day use, but offering a depth of discussion that readers will want to read thoroughly, the U.S. Master Bank Tax Guide reflects the author's 30+ years of banking industry experience and his proficiency at teaching in both the law school and tax professional venues. This resource not only explains the fundamental tax rules and principles that apply to banks, it also identifies and guides the reader through the many opportunities and pitfalls that may be present. From choice of entity advantages and disadvantages and treatment of start-up costs to handling ordinary and necessary expense items and acquisition and expansion considerations, the Guide offers the practical guidance that all bank tax practitioners need, value and appreciate.

CONTENTS:

- Entities subject to bank tax rules
- Accounting for interest, fee and other income
- Discount, points and premium
- Securities dealers and investors
- Nonperforming loans
- Modified debt
- Foreclosures
- Business expenses
- Interest expense
- Bad-debt deductions
- Acquisitions
- Business tax credits

  

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2012

Illinois Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:05:04 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.

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2012

Pennsylvania taxes, Guide to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:03:25 GMT

Available: December 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.

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2012

Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

By www.cch.ca
Published On :: Tue, 21 Jun 2011 09:18:28 GMT

Available: September 2011

Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2012 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

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2012

Ohio Taxes, Guide to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:01:59 GMT

Available: January 2012

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.

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2012

North Carolina Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 13:00:51 GMT

Available: December 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.

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2012

GAAS Practical Manual (2012) (with CD-ROM) (U.S.)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 14:31:18 GMT

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

  1. What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.
  2. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.
  3. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

    Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

    The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

    The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

    The 2012 edition is current through the following pronouncements:

    - SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

    - SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)

    - SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

    The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

    Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

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    2012

    Florida Taxes, Guidebook to State Taxes 2012

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 12:56:48 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.

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    2012

    Sales and Use Tax Answer Book (2012)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 13:47:50 GMT

    Available: November 2011

    Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states.

    The 2012 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

    Chapter 1 Nature and Purpose of Sales and Use Taxation
    Chapter 2 Constitutional Rights
    Chapter 3 Taxable Persons
    Chapter 4 Taxable Transactions
    Chapter 5 Interstate and Extraterritorial Transactions  
    Chapter 6 Subjects of Sales and Use Taxes
    Chapter 7 Amount of Tax
    Chapter 8 Accounting Methods
    Chapter 9 Rates of Tax
    Chapter 10 Returns or Reports
    Chapter 11 Payment
    Chapter 12 Refunds and Credits
    Chapter 13 Organization of State Sales and Use Tax Administrations
    Chapter 14 License and Registration
    Chapter 15 Audits
    Chapter 16 Assessment and Appeals Process
    Chapter 17 Collection of Tax by Seller
    Chapter 18 Collection of Tax by State
    Chapter 19 Penalties
    Chapter 20 Local State Taxes
    Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
    Chapter 22 Gross Receipts Tax 

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    2012

    GAAP Guide, 2012 (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 15:16:42 GMT

    Book available: December 2011
    Standalone CD available: December 2011

    Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

    Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II.

    The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.

    The GAAP Guide satisfies all AICPA peer review standards and requirements.

    Generally Accepted Accounting Principles:

    • Accounting Changes
    • Accounting Policies and Standards
    • Advertising
    • Balance Sheet Classification and Related Display Issues
    • Bankruptcy and Reorganization
    • Business Combinations
    • Capitalization and Expense Recognition Concepts
    • Cash Flow Statement
    • Computer Software
    • Consolidated Financial Statements
    • Contingencies, Risks, and Uncertainties
    • Convertible Debt and Debt with Warrants
    • Deferred Compensation Contracts
    • Depreciable Assets and Depreciation
    • Development Stage Enterprises
    • Earnings per Share
    • Equity Method
    • Extinguishment of Debt
    • Fair Value
    • Financial Instruments
    • Foreign Operations and Exchange
    • Government Contracts
    • Impairment of Long-Lived Assets
    • Income Taxes
    • Installment SalesIntangible Assets
    • Interest Costs Capitalized
    • Interest on Receivables and Payables
    • Interim Financial Reporting
    • Inventory
    • Investments in Debt and Equity Securities
    • Leases
    • Long-Term Construction Contracts
    • Long-Term Obligations
    • Nonmonetary Transactions
    • Pension Plans
    • Personal Financial Statements
    • Postemployment and Postretirement Benefits Other Than Pensions
    • Product Financing Arrangements
    • Property Taxes
    • Real Estate Transactions
    • Related Party Disclosures
    • Research and Development
    • Results of Operations
    • Revenue Recognition
    • Segment Reporting
    • Stock-Based Payments
    • Stockholder

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    2012

    Revenue Recognition Guide (2012) (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 15:51:19 GMT

    Available: December 2011

    Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

    For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

    The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

    Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.

    To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

    Revenue Recognition Guide covers the following topics:

    • Revenue-Related Literature
    • General Principles
    • Multiple-Deliverable Revenue Arrangements
    • Product Deliverables
    • Service Deliverables
    • Intellectual Property Deliverables
    • Miscellaneous Issues
    • Contract Accounting
    • Software: A Complete Model
    • Presentation
    • Disclosures
    • Future Expectations
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    2012

    GAAS Guide, 2012 (with CD-ROM) (U.S.)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 14:26:14 GMT

    Available: October  2011

    The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included.

    The 2012 Edition includes coverage of the following:

    • SAS-121 (AU 722) (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)
    • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
    • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

    The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements.

    Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

    The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs.

    The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer).

    • AU 100: Introduction
    • AU 200: General Standards
    • AU 300: Standards of Field Work
    • AU 400: First, Second, and Third Standards of Reporting
    • AU 500: Fourth Standard of Reporting
    • AU 600: Other Types of Reports
    • AU 700: Special Topics
    • AU 800: Compliance Auditing
    • AU 900: Special Reports of the Committee on Auditing Procedure
    • AT Section: Statements on Standards for Attestation EngagementsIf you would like more details about this product, or would like to order a copy online, please click here.


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    2012

    Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012

    By www.cch.ca
    Published On :: Wed, 22 Jun 2011 10:08:43 GMT

    Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

    Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

    Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

    This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.

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    2012

    International Accounting/Financial Reporting Standards Guide (2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 15:38:30 GMT

    Available: November 2011

    This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

    The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

    Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

    Part II: General Standards

    • Accounting Policies, Changes in Accounting Estimates, and Errors
    • Borrowing Costs
    • Business Combinations
    • Cash Flow Statement
    • Changing Prices and Hyperinflationary Economies
    • Consolidated Financial Statements
    • Construction Contracts
    • Earnings Per Share
    • Employee Benefits
    • The Equity Method
    • Events After the Balance Sheet Date
    • Financial Instruments
    • Foreign Currency Translation
    • Government Grants and Government Assistance
    • Impairment of Assets
    • Income Taxes
    • Intangible Assets
    • Interim Financial Reporting
    • Inventories
    • Investment Property
    • Leases
    • Non-Current Assets Held for Sale and Discontinued Operations
    • Property, Plant, and Equipment
    • Provisions, Contingent Liabilities, and Contingent Assets
    • Related-Party Disclosures
    • Revenue
    • Segment Reporting
    • Share-Based Payment

    Part III: Industry-Specific Standards

    • Agriculture
    • Insurance Contracts
    • Mineral Resources: Exploration and Evaluation  

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    2012

    Form 990 Compliance Guide, 2012

    By www.cch.ca
    Published On :: Tue, 21 Jun 2011 09:56:19 GMT

    Available: May 2012

    Author: Clark Nuber

    This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.
      
    - Real-world examples
    - Filled-in-forms and checklists
    - Worksheets
    - Discussion of unresolved issues
    - Traps for the unwary 

    1. Introduction to Form 990, Return of Organization Exempt From Income Tax
    2. Form 990 Heading
    3. Part I - Summary
    4. Part II - Signature Block
    5. Part III - Statement of Program Service Accomplishments
    6. Part IV - Checklist of Required Schedules
    7. Part V - Statements Regarding Other IRS Filings and Tax Compliance
    8. Part VI- Governance, Management, and Disclosure
    9. Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest  Compensated Employees, and Independent Contractors
    10. Part VIII - Statement of Revenue
    11. Part IX - Statement of Functional Expenses
    12. Part X - Balance Sheet
    13. Part XI - Reconciliation of Net Assets
    14. Part XII - Financial Statements and Reporting
    15. Schedule A - Public Charity Status and Public Support
    16. Schedule B - Schedule of Contributors
    17. Schedule C - Political Campaign and Lobbying Activities
    18. Schedule D - Supplemental Financial Statements
    19. Schedule E - Schools
    20. Schedule F - Statement of Activities Outside the United States
    21. Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
    22. Schedule H - Hospitals
    23. Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
    24. Schedule J - Compensation Information
    25. Schedule K - Supplemental Information on Tax-Exempt Bonds
    26. Schedule L - Transactions With Interested Persons
    27. Schedule M - Noncash Contributions
    28. Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
    29. Schedule O - Supplemental Information to Form 990
    30. Schedule R - Related Organizations and Unrelated Partnerships

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    2012

    1120S Express Answers (2012)

    By www.cch.ca
    Published On :: Wed, 10 Nov 2010 15:33:43 GMT

    Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance.  It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from:


    Preparers will benefit from:
    1. Compliance oriented, line-by-line approach,
    2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
    3. New rules and form changes highlighted.
    4. Charts and tables summarizing important concepts, facts and figures
    5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    6. References to U.S. Master Tax Guide paragraphs.

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    2012

    U.S. Master Sales and Use Tax Guide (2012)

    By www.cch.ca
    Published On :: Wed, 22 Jun 2011 15:34:13 GMT

    Available: March 2012

    A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.

    Especially helpful are the multistate quick-answer charts - a CCH exclusive!

    OVERVIEW
    - Constitutional Issues--Federal Limitations
    - Multistate Agreements

    CHARTS
    - Agricultural Exemptions
    - Clothing
    - Collection Discounts Allowed Seller
    - Components of Basis
    - Computers and Computer Services
    - Drop Shipments
    - Electronic Payment of Sales Tax
    - Exemption and Resale Certificates' Validity Periods
    - Financial Institutions
    - Food and Meals
    - Interest Rates on Delinquent or Deficient Payments
    - Leases and Rentals
    - Mail-Order Sales
    - Manufacturing and Machinery
    - Medicines, Medical Services and Devices
    - Newspapers and Periodicals
    - Occasional Sales
    - Penalties
    - Pollution Control Equipment
    - Rates and Basis
    - Sales for Resale
    - Services
    - Statutes of Limitations
    - Tax Calendar
    - Taxpayer Remedies
    - Trade-Ins
    - Vending Machine Sales

    STATE SUMMARIES
    For each state:
    - Scope of Tax
    - Tax Base
    - List of Exemptions, Exceptions and Exclusions
    - Rate of Tax
    - Local Taxes
    - Returns, Payments, and Due Dates
    - Prepayment of Taxes
    - Vendor Registration
    - Sales or Use Tax Credits
    - Deficiency Assessments
    - Audit Procedures
    - Statute of Limitations
    - Application for Refund

    Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project.

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    2012

    U.S. Master GAAP Guide (2012)

    By www.cch.ca
    Published On :: Fri, 04 Nov 2011 09:11:27 GMT

    Available: November 2011

    This book helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements.

    To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC.

    • Topically arranged to follow the FASB's Accounting Standards Codification (ASC).
    • Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand.
    • Serves as a working guide so practitioners can find solutions to complex practice problems quickly.
    • Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.
    • Enables clear understanding of the accounting requirements of the pronouncements.

    Chapters:

    • General principles
    • Presentation
    • Assets
    • Liabilities
    • Equity
    • Revenue
    • Expenses
    • Broad transactions
    • Industry

    Also contains:

    • Conceptual framework
    • Accounting Standards Updates
    • Exposure Drafts
    • How to cross-reference the Codification and pre-Codification standards
    • Present value factors

     

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    2012

    Family Foundation Handbook (2012) – U.S.

    By www.cch.ca
    Published On :: Tue, 21 Jun 2011 09:49:13 GMT

    Available: September 2011

    Authors: Jerry J. McCoy, J.D.; and Kathryn W. Miree; J.D.

    Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

                              1.  Introduction

    2.  Family Foundation Basics

    3.  How To Create A Family Foundation

    4.  Using Charitable Trusts To Fund The Family Foundation

    5.  Designing The Family Foundation

    6.  Operating Restrictions

    7.  Grantmaking

    8.  Foundation Administration

                               9.  Special Issues

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    2012

    U.S. Master Estate and Gift Tax Guide (2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 14:55:38 GMT

    Available: December 2011

    This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

    • Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
    • Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.
    • Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law.
    • Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research  the estate and gift tax law.
    • Code Finding List for quick reference to the IRC sections cited.
    • Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed.

    The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. 

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    2012

    California Taxes, Guidebook to State Taxes 2012

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 12:07:23 GMT

    Available: December 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:

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


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    2012

    Almanac of Business & Industrial Financial Ratios (2012)

    By www.cch.ca
    Published On :: Wed, 22 Jun 2011 11:12:06 GMT

    Available: September 2011

    Author: Dr. Leo Troy

    Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

    Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

    The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

    The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

    The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

    • Agriculture, forestry, fishing, and hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale trade
    • Retail trade
    • Transportation and warehousing
    • Information
    • Finance and insurance
    • Real estate and rental leasing
    • Professional, scientific and technical services
    • Management of companies (holding companies)
    • Administrative and support and waste management and remediation services
    • Health care and social assistance
    • Arts, entertainment and recreation
    • Accommodation and food services
    • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations)

     

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    2012

    Accounting Desk Book (2012) (U.S.)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 14:23:16 GMT

    Available: December 2011

    The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

    The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

    Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

    The 2012 Edition of the Accounting Desk Book covers the following topics:

    FINANCIAL REPORTING

    - Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
    - Chapter 2: Revenue and Expenses
    - Chapter 3: Stockholders' Equity
    - Chapter 4: Statement of Cash Flows
    - Chapter 5: Segment Reporting

    STANDARDS

    - Chapter 6: Actions of the Financial Accounting Standards Board
    - Chapter 7: Consolidation of Variable Interest Entities
    - Chapter 8: Governmental Accounting
    - Chapter 9: Governmental Fund Accounting
    - Chapter 10: Not-for-Profit or Exempt Organizations
    - Chapter 11: International Standards: Accounting
    - Chapter 12: International Standards: Auditing, Ethics, Public Sector

    ACCOUNTING PROCEDURES

    - Chapter 13: Cost Accounting
    - Chapter 14: Budgeting for Profit Planning and Budgetary Control
    - Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
    - Chapter 16: Auditor Independence and the Audit Committee
    - Chapter 17: Taxpayer Rights

    NICHE TOPICS

    - Chapter 18: Practice Before the IRS and the Power of Attorney
    - Chapter 19: Internet Accounting
    - Chapter 20: E-Commerce and E-Communication
    - Chapter 21: Insurance Accounting

    - Chapter 22: Expert Witness

    - Chapter 23: Keep It Honest and Profitable

    SEC ACCOUNTING & OVERSIGHT

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    2012

    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.

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    2012

    U.S. Master Multistate Corporate Tax Guide (2012)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 13:51:08 GMT

    Available: October 2011

    A handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

    Provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income.

    Key elements of this helpful and annually updated publication are:

    CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation.

    STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including:

    • Tax Rates
    • Tax Credits
    • Apportionment of Income
    • Combined Reporting
    • Consolidated Returns
    • Nexus
    • Net Operating Loss Carryforwards and Carrybacks
    • Return Filing Requirements
    • Alternative Minimum Taxes
    • Treatment of Flow-through Entities

    In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state.

    HIGHLIGHTS OF KEY NEW DEVELOPMENTS–presents a summary of key legislative and regulatory changes affe

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    2012

    State Tax Handbook (2012)

    By www.cch.ca
    Published On :: Fri, 04 Nov 2011 09:54:43 GMT

    Available: December 2011

    The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration.  This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

    The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

    The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes.  The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.  

    At-a-glance multistate charts detail important issues to assist state tax compliance and planning.  More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

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    2012

    Oil and Gas: Federal Income Taxation (2012) (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 11:47:11 GMT

    Available: November 2011

    This book is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

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

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

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

    • Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry.
    • Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published.
    • Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

    1. Introduction to Oil and Gas Taxation
    2. Economic Interest
    3. Lease and Purchase Arrangements
    4. Royalty and Overriding Royalty
    5. Minimum Royalties
    6. Working Interest (or for Operating Mineral Interest)
    7. Production Payments
    8. Net Profits Arrangements
    9. Geophysical Expenses
    10. Intangible Drilling and Development Costs
    11. Sharing Arrangements and Carried Interests
    12. Depletion Deduction – General
    13. Allowance or Disallowance of Depletion
    14. Property for Depletion Purposes
    15. Cost Depletion
    16. Gross Income from the Property
    17. Taxable Income from the Property for Depletion Purposes
    18. Limitations on Percentage Depletion
    19. Unitizations
    20. Disposition of Interests – Lease (or Sublease) and Sale
    21. Nontaxable Exchanges
    22. Losses and Abandonments
    23. Associations Taxable as Corporations
    24. Partnerships
    25. Selected Corporate Issues
    26. Alternative Minimum Tax (AMT)
    27. Special Provisions Affecting the Determination of Tax
    28. Tax Credits
    29. Depreciation
    30. Application of Accounting Methods
    31. Oil and Gas International Provisions
    Case Table
    Finding Lists   

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    2012

    1065 Express Answers (2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 11:31:23 GMT

    Available: December 2011

    Updated annually, this spiral-bound resource helps you prepare Form 1065 tax returns - with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.

    Preparers will benefit from:

    1. Compliance oriented, line-by-line approach.
    2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
    3. New rules and form changes highlighted.
    4. Charts and tables summarizing important concepts, facts and figures.
    5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    6. References to U.S. Master Tax Guide paragraphs.
    Related Books:

     

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    2012

    Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 11:42:42 GMT

    Available: December 2011

    This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011.

    Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

    Related Books:

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    2012

    Income Tax Regulations (Winter 2012)

    By www.cch.ca
    Published On :: Fri, 04 Nov 2011 09:41:12 GMT

    Available: December 2011

    Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

    • Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. 
    • All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

    This new edition will include all regulations issued through November 1, 2011 and will be available for shipping in December.

    Related Books:

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    2012

    CCH Accounting for Income Taxes, 2012 Edition

    By www.cch.ca
    Published On :: Tue, 21 Jun 2011 08:53:21 GMT

    Available: June 2011

    Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners.

    Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.      

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    2012

    U.S. Master Tax Guide (2012)

    By www.cch.ca
    Published On :: Thu, 13 Oct 2011 10:56:17 GMT

    Softcover Book #5952 - Available: November 2011   

    Hard Cover Book #5882 - Available: December 2011    

    The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 95th Edition reflects all pertinent federal taxation changes that affect 2011 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

    The 2012 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

    The U.S. Master Tax Guide is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and provides quick and clear answers to client questions.

    MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2011 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2012," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year.  The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

    The 2012 U.S. Master Tax Guide's updated explanations cover:

    • Highlights of New Tax Developments
    • Tax Rates and Tax Tables
    • Individuals
    • Corporations
    • S Corporations
    • Partnerships
    • Trusts and Estates
    • Exempt Organizations
    • Income
    • Exclusions from Income
    • Business Expenses
    • Non-Business Expenses
    • Losses and Bad Debt
    • Depreciation, Amortization and Depletion
    • Tax Credits
    • Minimum Tax
    • Tax Accounting
    • Basis for Gain or Loss
    • Sales, Exchanges and Capital Gains
    • Installment Sales/Deferred Payment Sales
    • Securities Transactions
    • Tax Shelters/At-Risk Rules/Passive Losses
    • Retirement Pla

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    2012

    Estate Planning (2012 Edition) (U.S.)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 14:52:12 GMT

    Available: November 2011

    Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing in-depth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.   

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    2012

    Multistate Corporate Tax Guide, 2012 Edition

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 14:32:57 GMT

    Book available: December 2011

    CD available: December 2011

    This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

    Volume I
    Corporate Income Tax

        ·          Part 1. Introduction 
        ·          Part 2. Nexus 
            ·          Part 3. Corporate Taxes and Tax Base 
        ·          Part 4. Group Filing Options 
            ·          Part 5. Apportionment 
            ·          Part 6. Pass-Through Entities 
            ·          Part 7. Foreign Operations 
            ·          Part 8. Credits and Incentives 
            ·          Part 9. Tax Periods and Methods 
            ·          If you would like more details about this product, or would like to order a copy online, please click here.


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    2012

    U.S. Master Depreciation Guide (2012)

    By www.cch.ca
    Published On :: Thu, 03 Nov 2011 11:50:10 GMT

    Untitled Document

    Available: December 2011

    This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets.  This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.

    The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation.

    CONTENTS:

    • Discussion of the historical background of depreciation and depreciation fundamentals.
    • Coverage of :
      1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;
      2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;
      3. General rules for pre-1981 property;
      4. Asset Depreciation Range (ADR) system which dates back to 1971;
      5. Code Sec. 179 expensing rules; and
      6. Amortization of intangibles, including section 197 intangibles
    • Listed property depreciation rules
    • Depreciation of vehicles subject to "luxury" car caps
    • Handling vehicle trade-ins, including luxury car caps and carryover basis
    • Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods
    • Like-kind exchanges and involuntary conversions
    • Rev. Proc. 87-56 class life and depreciation period table reproduced in full text
    • All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30

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


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    2012

    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)

    By www.cch.ca
    Published On :: Fri, 09 Mar 2012 09:36:49 GMT

    Available: June 2012    

    This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012.

    Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included. 


    Related books:

     

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    2012

    1041 Express Answers (2012)

    By www.cch.ca
    Published On :: Mon, 20 Jun 2011 09:05:59 GMT

    Available: July 2011  

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

    • Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.
    • Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
    • New rules and form changes highlighted,
    • Highly visual, two-color presentation, making it faster and easier to find the information you need.
    • Charts and tables summarizing important concepts, facts and figures
    • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.

    Related Books:


    2012

    US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

    By www.cch.ca
    Published On :: Mon, 07 May 2012 08:25:53 GMT

    CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.

    This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.

    THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

    Complimentary Special report: www.cch.ca/Sunset

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    2012

    Financial Advisor's Pocket Reference - English 2012-2013

    By www.cch.ca
    Published On :: Mon, 20 Sep 2010 13:37:37 GMT

    OLD

    This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations.

    Includes details and information on:

    • Retirement Planning  
    • Personal Tax 
    • Estate Planning 
    • Pensions and Benefits 
    • Budget Highlights
    • Insurance
    • Consumer Index
    • Government Programs

    Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders.

    Click here to request more information on bulk orders.

    Related Products

    • Financial Advisor's Pocket Reference – French 2012-2013  

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    2012

    Why Financial Planning is Important to Accountants Archived Webinar 2012

    By www.cch.ca
    Published On :: Thu, 01 Nov 2012 16:58:34 GMT

    This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

    • Why accounting professionals should be providing financial planning
    • The revenue opportunities
    • The benefits for clients and the Accountant
    • Finding the right fit – in-house resource or partnering with an external financial advisor.
    • The challenges of launching financial planning services

    Part Two:
    Best Practices in Financial Planning for Accountants Archived Webinar 2012

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


    Full Article

    2012

    US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

    By www.cch.ca
    Published On :: Thu, 14 Jun 2012 15:29:21 GMT

    CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.
    This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.
    THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

    Complimentary Special report: www.cch.ca/Sunset

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


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    2012

    U.S. Master Property Tax Guide (2012)

    By www.cch.ca
    Published On :: Fri, 09 Mar 2012 14:34:51 GMT

    Available: March 2012

    Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes.

    Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes:

    - property subject to tax
    - exemptions and exclusions available for different classes of property and taxpayers
    - how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax
    - currently available credits and abatements of property tax
    - options available to taxpayers prior to the state court system
    - property tax due dates
    - key contacts in the various taxing jurisdictions, and more.

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


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