de Guidebook to Florida Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:19:58 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 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
de Guidebook to Florida Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:03:38 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 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 312 pages Related Products State Tax Handbook (2014) California Connecticut 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
de 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
de 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
de Guidebook to California Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:09:39 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) Connecticut 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
de Guidebook to California Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 12:38:34 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. 784 pages Related Products State Tax Handbook (2014) Connecticut 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
de Governmental GAAP Guide, 2015 (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:46:55 GMT Eric S. Berman, CPA Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication, including Statements and NCGA Interpretations are restated in plain English and supported by timesaving examples and illustrations. Certain AICPA Audit and Accounting Guide concepts are also discussed. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. I. Basic Governmental Accounting Concepts and Standards 1 Foundation and Overview of Governmental Generally Accepted Accounting Principles 2 Budgetary Accounting and Reporting 3 Basis of Accounting and Measurement Focus 4 Governmental Reporting Entity 5 Terminology and Classification II. Fund Accounting 6 Governmental Funds 7 Proprietary Funds 8 Fiduciary Funds III. Specific Accounting and Reporting Issues 9 Deposits, Investments, and Derivative Instruments 10 Capital Assets 11 Other Assets 12 Long-Term Debt 13 Pension, Postemployment, and Other Employee Benefit Liabilities 14 Leases and Service Concession Arrangements 15 Risk Management, Claims, and Judgments 16 Other Liabilities 17 Revenues: Nonexchange and Exchange Transactions 18 Expenses/Expenditures: Nonexchange and Exchange Transactions 19 Special Assessments IV. Financial Reporting by General-Purpose Governments 20 Comprehensive Annual Financial Report V. Stand-Alone Financial Reporting by Special-Purpose Governments 21 Public Colleges and Universities 22 Pension and Other Postemployment Benefit Plans 23 Public Entity Risk Pools 6" x 9" 920 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.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Governmental GAAP Guide, 2014 (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 15:26:12 GMT Author: Eric S. Berman, CPA Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements and Interpretations Pertinent AICPA Statements of Position and Auditing and Accounting Guides. This material is restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles. I. Basic Governmental Accounting Concepts and Standards 1. Foundation and Overview of Governmental Generally Accepted Accounting Principles 2. Budgetary Accounting and Reporting 3. Basis of Accounting and Measurement Focus 4. Governmental Reporting Entity 5. Terminology and Classification II. Fund Accounting 6. Governmental Funds 7. Proprietary Funds 8. Fiduciary Funds III. Specific Accounting and Reporting Issues 9. Deposits, Investments, and Derivative Instruments 10. Capital Assets 11. Other Assets 12. Long-Term Debt 13. Pension, Postemployment, and Other Employee Benefit Liabilities 14. Leases and Service Concession Arrangements 15. Risk Management, Claims, and Judgments 16. Other Liabilities 17. Revenues: Nonexchange and Exchange Transactions 18. Expenses/Expenditures: Nonexchange and Exchange Transactions 19. Special Assessments IV. Financial Reporting by General-Purpose Governments 20. Comprehensive Annual Financial Report V.Stand-Alone Financial Reporting by Special-Purpose Governments 21. Public Colleges and Universities 22. Pension and Other Postemployment Benefit Plans 23. Public Entity Risk Pools Accounting Resources on the Web Cross-Reference Index 920 pages Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Governmental GAAP Guide, 2013 (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:17:20 GMT Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, and NCGA Interpretations as well as pertinent AICPA Statements of Position and Auditing and Accounting Guides are restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond. I. Basic Governmental Accounting Concepts and Standards Foundation and Overview of Governmental Generally Accepted Accounting Principles Budgetary Accounting and Reporting Basis of Accounting and Measurement Focus Governmental Reporting Entity Terminology and Classification II. Fund Accounting 6. Governmental Funds 7. Proprietary Funds 8. Fiduciary Funds III. Specific Accounting and Reporting Issues 9. Deposits, Investments, and Derivative Instruments 10. Capital Assets 11. Other Assets 12. Long-Term Debt 13. Pension, Postemployment, and Other Employee Benefit Liabilities 14. Leases and Service Concession Arrangements 15. Risk Management, Claims, and Judgments 16. Other Liabilities 17. Revenues: Nonexchange and Exchange Transactions 18. Expenses/Expenditures: Nonexchange and Exchange Transactions 19. Special Assessments IV. Financial Reporting by General-Purpose Governments 20. Comprehensive Annual Financial Report V. Stand-Alone Financial Reporting by Special-Purpose Governments 21. Public Colleges and Universities 22. Pension and Other Postemployment Benefit Plans 23. Public Entity Risk Pools If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de GAAS Guide, 2015 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:48:50 GMT Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s (ASB) Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011, SAS-126 (AU-C 570) (The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern), issued in July 2012, and SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards—2013), issued in January 2013. SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new “AU-C” section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that are based on equivalent ISAs (AU-C section numbers for clarified SASs with no equivalent ISAs have been assigned new numbers). The GAAS Guide incorporates these new requirements throughout the affected auditing standards and includes coverage of AICPA pronouncements for the following standards: SAS-127 (AU-C 600 and AU-C 900) (Omnibus Statement on Auditing Standards—2013) 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) All the exhibit materials in the book appear on the accompanying CD-ROM. All the sample letters, reports, and checklists found in this guide can be printed and customized to meet all your auditing, attestation, compilation, and review engagement neIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de GAAS Guide, 2014 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 15:07:12 GMT Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including: Statements on Auditing Standards (SASs) and AU-C Sections, Statements on Standards for Attestation Engagements (SSAEs), 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. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. The 2014 Edition includes coverage of the following: SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication) 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. 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. They can be customized. AU 200: General Principles and Responsibilities AU 300: Risk Assessment and Response to Assessed Risks AU 500: Audit Evidence AU 600: Using the Work of Others AU 700: Audit Conclusions and Reporting If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de GAAS Guide, 2013 (with CD-ROM) By www.cch.ca Published On :: Fri, 15 Jun 2012 15:31:34 GMT 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. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all AU sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU 200, AU 230, AU 260, AU 705, AU 720, AU 915, and AU 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, and SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011. SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board. As such, SAS-122 supersedes most of the existing auditing standards and recodifies the clarified and converged standards in one place (essentially similar to the design of SAS-1 many years ago). In addition, as part of its efforts, the ASB has issued these new standards using a new codification numbering sequence. We adopt this new numbering sequence in this year’s Guide. The 2013 Edition includes coverage of the following: SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication) 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 affectIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de GAAP Guide, 2013 (U.S.) By www.cch.ca Published On :: Mon, 24 Sep 2012 15:00:34 GMT CCH's 2013 GAAP Guide, 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. This two-volume set's detailed cross-reference table, index, and useful references to the original GAAP literature help you quickly locate the information you need in the way you are most comfortable with. Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II. Chapter 1 ASC 105—Generally Accepted Accounting Principles Chapter 2 ASC 205—Presentation of Financial Statements Chapter 3 ASC 210—Balance Sheet Chapter 4 ASC 215—Statement of Shareholder Equity Chapter 5 ASC 220—Comprehensive Income Chapter 6 ASC 225—Income Statement Chapter 7 ASC 230—Statement of Cash Flows Chapter 8 ASC 235—Accounting Policies and Standards Chapter 9 ASC 250—Accounting Changes and Error Corrections Chapter 10 ASC 255—Changing Prices Chapter 11 ASC 260—Earnings Per Share Chapter 12 ASC 270—Interim Reporting Chapter 13 ASC 272—Limited Liability Entities Chapter 14 ASC 274—Personal Financial Statements Chapter 15 ASC 275—Risks and Uncertainties Chapter 16 ASC 280—Segment Reporting Chapter 17 ASC 305—Cash and Cash Equivalents Chapter 18 ASC 310—Receivables Chapter 19 ASC 320—Investments—Debt and Equity Securities Chapter 20 ASC 323—Investments—Equity Method & Joint Ventures Chapter 21 ASC 325—Investments—Other Chapter 22 ASC 330—Inventory Chapter 23 ASC 340—Deferred Costs and Other Assets Chapter 24 ASC 350—Intangibles—Goodwill and Other Chapter 25 ASC 360—Property, Plant, and Equipment Chapter 26 ASC 405—Liabilities Chapter 27 ASC 410—Asset Retirement and Environmental Obligations Chapter 28 ASC 420—Exit or Disposal Cost Obligations Chapter 29 ASC 430—Deferred Revenue Chapter 30 ASC 440—Commitments Chapter 31 ASC 450—Contingencies Chapter 32 ASC 460—Guarantees Chapter 33 ASC 470—Debt Chapter 34 ASC 480—Distinguishing Liabilities From Equity Chapter 35 ASC 505—Equity Chapter 36 ASC 605—Revenue Recognition Chapter 37 ASC 705—Cost of Sales and Services Chapter 38 ASC 710—Compensation—General Chapter 39 ASC 712—Compensation—Noretirement Postemployment Benefits Chapter 40 ASC 715—Compensation—Retirement Benefits Chapter 41 ASC 718—Compensation—Stock Compensation Chapter 42 ASC 720—Other Expenses Chapter 43 ASC 730—Research and Development Chapter 4If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de GAAP Guide (2015) Book or CD (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:35:32 GMT Authors: Jan R. Williams, Ph.D., CPA; Joseph V. Carcello, Ph.D., CPA, CMA, CIA; Terry Neal, CPA; and Judith Weiss, CPA CCH's GAAP Guide provides 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. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105— Generally Accepted Accounting Principles Chapter 2 ASC 205— Presentation of Financial Statements Chapter 3 ASC 210— Balance Sheet Chapter 4 ASC 215— Statement of Shareholder Equity Chapter 5 ASC 220— Comprehensive Income Chapter 6 ASC 225— Income Statement Chapter 7 ASC 230— Statement of Cash Flows Chapter 8 ASC 235— Accounting Policies and Standards Chapter 9 ASC 250— Accounting Changes and Error Corrections Chapter 10 ASC 255— Changing Prices Chapter 11 ASC 260— Earnings Per Share Chapter 12 ASC 270— Interim Reporting Chapter 13 ASC 272— Limited Liability Entities Chapter 14 ASC 274— Personal Financial Statements Chapter 15 ASC 275—If you would like more details about this product, or would like to order a copy online, please click here. Full Article de GAAP Guide (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 12:28:18 GMT CCH's 2014 GAAP Guide, 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. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105—Generally Accepted Accounting Principles Chapter 2 ASC 205—Presentation of Financial Statements Chapter 3 ASC 210—Balance Sheet Chapter 4 ASC 215—Statement of Shareholder Equity Chapter 5 ASC 220—Comprehensive Income Chapter 6 ASC 225—Income Statement Chapter 7 ASC 230—Statement of Cash Flows Chapter 8 ASC 235—Accounting Policies and Standards Chapter 9 ASC 250—Accounting Changes and Error Corrections Chapter 10 ASC 255—Changing Prices Chapter 11 ASC 260—Earnings Per Share Chapter 12 ASC 270—Interim Reporting Chapter 13 ASC 272—Limited Liability Entities Chapter 14 ASC 274—Personal Financial Statements Chapter 15 ASC 275—Risks and Uncertainties Chapter 16 ASC 280—Segment Reporting Chapter 17 ASC 305—Cash and Cash Equivalents Chapter 18 ASC 310—ReceivablesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article de Form 990 Compliance Guide, 2014 By www.cch.ca Published On :: Tue, 11 Mar 2014 11:46:18 GMT 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 Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax Chapter 2 Heading - Items A-M Chapter 3 Part I - Summary Chapter 4 Part II - Signature Block Chapter 5 Part III - Statement of Program Service Accomplishments Chapter 6 Part IV - Checklist of Required Schedules Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance Chapter 8 Part VI- Governance, Management, and Disclosure Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors Chapter 10 Part VIII - Statement of Revenue Chapter 11 Part IX - Statement of Functional Expenses Chapter 12 Part X - Balance Sheet Chapter 13 Part XI - Reconciliation of Net Assets Chapter 14 Part XII - Financial Statements and Reporting Chapter 15 Schedule A - Public Charity Status and Public Support Chapter 16 Schdule B - Schedule of Contributors Chapter 17 Schedule C - Political Campaign and Lobbying Activities Chapter 18 Schedule D - Supplemental Financial Statements Chapter 19 Schedule E - Schools Chapter 20 Schedule F - Statement of Activities Outside the United States Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Chapter 22 Schedule H - Hospitals Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Chapter 24 Schedule J - Compensation Information Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds Chapter 26 Schedule L - Transactions With Interested Persons Chapter 27 Schedule M - Noncash Contributions Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships Practice Aids Index Related Products Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) 1040 Express Answers (2014) Business Express Answers (2014 Edition) (US) Full Article de Form 990 Compliance Guide, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 09:24:49 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article de Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition 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.) Full Article de Folk on Delaware General Corporation Law: Fundamentals By www.cch.ca Published On :: Fri, 22 May 2009 08:22:56 GMT This one-volume softcover distillation of the definitive Folk set is the most convenient way to bring Folk with you - to court, the office, or while travelling on business. It is a must for litigators or others who need to refer to Folk on the spot. This convenient Edition provides the complete text of the Delaware General Corporation Law and the essential and most commonly-used elements of the larger set's commentary. Folk on Delaware General Corporation Law: Fundamentals lets you locate any provision of the Delaware Corporation Law quickly, quote directly from the statute or commentary in the office or the courtroom and support or counter arguments with Folk-proven analysis. Highlights of the 2009 Edition include amendments to the General Corporation Law plus recent Delaware Supreme Court and Delaware Chancery Court decisions. If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:14:23 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1 Overview of the Markets Part 2 Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4 Taxation of Capital Transactions Part 5 Taxation of Ordinary Income Transactions Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10 Taxation of Debt Securities and Options on Debt Securities Part 11 Taxation of Asset-Backed Securities Part 12 Taxation of Physical Commodities and Options on Commodities Part 13 Taxation of Section 1256 Contracts Part 14 Tax Consequences of Holding Offsetting Positions (Straddles) Part 15 Foreign Currency and International Operations Part 16 Notional Principal Contracts 9780808039549 6" x 9" 1,152 pages Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article de Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:18:34 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1: Overview of the Markets Part 2: Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4: Taxation of Capital Transactions Part 5: Taxation of Ordinary Income Transactions Part 6: Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10: Taxation of Debt Securities and Options on Debt Securities Part 11: Taxation of Asset-Backed Securities Part 12: Taxation of Physical Commodities and Options on Commodities Part 13: Taxation of Section 1256 Contracts Part 14: Tax Consequences of Holding Offsetting Positions (Straddles) Part 15: Foreign Currency and International Operations Part 16: Notional Principal Contracts 1,152 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014)If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:27:20 GMT Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity InstrumentsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article de Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:29:08 GMT Authors: Rosemarie Sangiuolo, Scott Taub, Leslie F. Seidman, CPA This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity Instruments 16. Issuer's Accounting for Equity Instruments and Related Contracts Part V: Pervasive Issues 17. Offsetting Assets and Liabilities in the Balance Sheet 18. Fair Value Measurements, Fair Value Disclosures, and Other Financial Instrument Disclosures 19. The Fair Value Option for Financial Instruments 1000 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article de 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 de 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 de 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 de 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 de 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 de Federal Taxation of Business Organizations and Their Owners (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:02:43 GMT Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges. Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms. - Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. - Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. - Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. - End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Tax Study Manual (2014) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:48:56 GMT Available: April 2012 Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation. The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning. Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter. Related books: Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Principles of Business Taxation (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 de Federal Tax Study Manual (2014) (U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:06:24 GMT Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation. The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning. Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Tax Practitioner’s Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:27:16 GMT Author: Susan Flax Posner Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that present the details in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Income Tax 1. Individuals — Filing Status, Personal Exemptions, Standard Deduction 2. Gross Income — Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income — Exclusions 6. Gain or Loss — Basis — Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions <If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Securities Law Reporter By www.cch.ca Published On :: Wed, 23 Jan 2013 08:36:05 GMT Federal Securities Law Reporter is a comprehensive resource covering the federal laws and rules that regulate the issuance and trading of securities, corporate disclosure, insider reporting, broker-dealer requirements and duties, self-regulatory organizations, investment companies, investment advisers, and accountants and attorneys practicing before the Securities and Exchange Commission. It provides the full text of the Securities Act of 1933, the Securities Exchange Act of 1934, Investment Company Act of 1940, Investment Advisers Act of 1940, the Sarbanes-Oxley Act of 2002, the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010, and other federal securities laws, as well as the regulations and forms of the SEC. It includes explanations that discuss, summarize and coordinate law, rule interpretations and court decisions. It also includes the full text of court opinions deciding issues of federal securities law, all SEC rulemaking releases and other selected SEC releases and no-action letters. It is organized by act, with SEC rules, CCH explanations, and other materials located among the act sections to which they relate. If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 11:19:12 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA Designed to convey the fundamentals of taxation, this practical resource has been redesigned to improve accessibility and increase student comprehension. Drawing on the well-established core text Introduction to Federal Income Taxation in Canada, this textbook is ideal for students enrolled in introductory accounting and taxation programs or related introductory courses. Covers the fundamental federal income taxation curriculum with a narrower scope and topical coverage. References to the Income Tax Act are incorporated throughout the text, with all key topics covered. Supplemental material for students and instructors makes learning even easier, including Study Guide with review questions, multiple choice questions and exercises. Includes two handy appendices: Individual Tax Facts and Withholding Tax. Instructor Resources include a Solutions Manual and a customizable PowerPoint Presentation for planning and lectures. The 2014-2015 edition of our texts and study guides contain many new features that make our industry-leading materials even more relevant and easy to use. NEW TO THE TEXTBOOK AND STUDY GUIDE Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. NEW TO THE STUDY GUIDE Type 1, Type 2 and Type 3 problems in the Study Guide offer different degrees of difficulty to help students develop and integrate new concepts specific to their requirements. Available as a special bundle with Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation: Fundamentals, 6th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:34:19 GMT The Federal Income Taxation: Fundamentals, 6th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking: Business Economics Taxation Law This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses: CGA CMA CA Student Friendly CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension. Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage Study Guide and supplemental material for students and instructors makes learning even easier Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge Practical examples and applications are designed to anchor and integrate learning References to the Income Tax Act are incorporated throughout the text, with all key topics covered Includes two extra appendices: Individual Tax Facts and Withholding Tax If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:18:22 GMT Mark L. Ascher. J.D., LL.M., Brings you up to date on the latest developments in this complex and constantly changing area. Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements. 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Table of Cases Table of Internal Revenue Code Sections Table of Treasury Regulations Table of Revenue Rulings Table of Federal Statutes Table of State Statutes Table of Uniform and Model Acts Table of Restatements of Law Index 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.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 201If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:01:25 GMT Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:34:47 GMT Available: June 2012 Author: Mark L. Ascher Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: The Income Tax Meaning of Estates and Trusts Decedent's Income Tax Liability for the Year of Death Income in Respect of Decedents Partnership Interests Distributable Net Income The Charitable Deduction Distributions The Passive Activity Rules The Throwback Rule Grantor Trusts Split-Interest Charitable Trusts Termination and Modification The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Loose-leaf book Related books: Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:10:36 GMT Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:09:57 GMT At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Among the subjects covered in this quick answer reference are: Decedent's last return Death of a partnership member Decedent's stock holdings Income tax return of estate or trust Grantor trusts Beneficiary's tax liability Bankruptcy estates Fiduciary duties and liabilities 9780808038382 6" x 9" 240 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 Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Full Article de Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:23:21 GMT Authors: David C. Garlock, J.D., Principal Author and Editor. Contributing Authors: Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. Basic Concepts Determining Total Original Issue Discount Imputed Interest on Debt Issued for Property Below-Market and Intercompany Loans Current Inclusion and Deduction of OID Accounting for Interest Short-term Obligations Variable Rate Debt Instruments Contingent Debt Instruments and Integration OID: Additional Special Topics Market Discount Bond Premium Sales, Exchanges, Recapitalizations and Redemptions Debt Modifications Cancellation of Debt Coupon Stripping Information Reporting and Withholding International Issues 9780808039143 6" x 9" 1,368 pages Related Products U.S. Master Bank Tax Guide (2015) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Taxation of Debt Instruments (2013 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:50:02 GMT Authors: David C. Garlock, J.D., Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. CONTENTS: Basic Concepts Determining Total Original Issue Discount Imputed Interest on Debt Issued for Property Below-Market and Intercompany Loans Current Inclusion and Deduction of OID Accounting for Interest Short-term Obligations Variable Rate Debt Instruments Contingent Debt Instruments and Integration OID: Additional Special Topics Market Discount Bond Premium Sales, Exchanges, Recapitalizations and Redemptions Debt Modifications Cancellation of Debt Coupon Stripping Information Reporting and Withholding International Issues If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Tax: Code and Regulations— Selected Sections (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:17:43 GMT Author: Martin B. Dickinson Provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: Shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2013 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page — for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page — for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2013-2014 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2013 and other significant developments that took place throughout the year. 1,776 pages Related Products 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:13:00 GMT Martin B. Dickinson Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This book reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: Convenient shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2014 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page-for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page-for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2014-2015 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2014 and other significant developments that took place throughout the year. 7 ½" x 10" 1,776 pages 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) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Income Tax: Code and Regulations - Selected Sections (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:44:46 GMT Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume IRC and Income Tax Regulations. Special features of this volume include: Convenient shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2012 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2012-2013 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2012 and other significant developments that took place throughout the year. If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article de Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..358..714..1070..1426..1782..2138..2494..28503481 3482 34833552» Recent Trending The Finish Line: Design Features The Finish Line: Building Walls in the Land Down Under Meeting Codes with Wall Assemblies VIDEO: The Great Heights of the Building Arts Is Gen Z’s Interest in the Trades Just a Dream? Only 12 per cent of leading charities publicly recognise a trade union, analysis suggests Companies' 'Green' Efforts Include Products’ Material Content World Wide Security Goes Green! 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de GAAP Guide (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 12:28:18 GMT CCH's 2014 GAAP Guide, 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. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105—Generally Accepted Accounting Principles Chapter 2 ASC 205—Presentation of Financial Statements Chapter 3 ASC 210—Balance Sheet Chapter 4 ASC 215—Statement of Shareholder Equity Chapter 5 ASC 220—Comprehensive Income Chapter 6 ASC 225—Income Statement Chapter 7 ASC 230—Statement of Cash Flows Chapter 8 ASC 235—Accounting Policies and Standards Chapter 9 ASC 250—Accounting Changes and Error Corrections Chapter 10 ASC 255—Changing Prices Chapter 11 ASC 260—Earnings Per Share Chapter 12 ASC 270—Interim Reporting Chapter 13 ASC 272—Limited Liability Entities Chapter 14 ASC 274—Personal Financial Statements Chapter 15 ASC 275—Risks and Uncertainties Chapter 16 ASC 280—Segment Reporting Chapter 17 ASC 305—Cash and Cash Equivalents Chapter 18 ASC 310—ReceivablesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Form 990 Compliance Guide, 2014 By www.cch.ca Published On :: Tue, 11 Mar 2014 11:46:18 GMT 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 Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax Chapter 2 Heading - Items A-M Chapter 3 Part I - Summary Chapter 4 Part II - Signature Block Chapter 5 Part III - Statement of Program Service Accomplishments Chapter 6 Part IV - Checklist of Required Schedules Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance Chapter 8 Part VI- Governance, Management, and Disclosure Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors Chapter 10 Part VIII - Statement of Revenue Chapter 11 Part IX - Statement of Functional Expenses Chapter 12 Part X - Balance Sheet Chapter 13 Part XI - Reconciliation of Net Assets Chapter 14 Part XII - Financial Statements and Reporting Chapter 15 Schedule A - Public Charity Status and Public Support Chapter 16 Schdule B - Schedule of Contributors Chapter 17 Schedule C - Political Campaign and Lobbying Activities Chapter 18 Schedule D - Supplemental Financial Statements Chapter 19 Schedule E - Schools Chapter 20 Schedule F - Statement of Activities Outside the United States Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Chapter 22 Schedule H - Hospitals Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Chapter 24 Schedule J - Compensation Information Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds Chapter 26 Schedule L - Transactions With Interested Persons Chapter 27 Schedule M - Noncash Contributions Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships Practice Aids Index Related Products Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) 1040 Express Answers (2014) Business Express Answers (2014 Edition) (US) Full Article
de Form 990 Compliance Guide, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 09:24:49 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition 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.) Full Article
de Folk on Delaware General Corporation Law: Fundamentals By www.cch.ca Published On :: Fri, 22 May 2009 08:22:56 GMT This one-volume softcover distillation of the definitive Folk set is the most convenient way to bring Folk with you - to court, the office, or while travelling on business. It is a must for litigators or others who need to refer to Folk on the spot. This convenient Edition provides the complete text of the Delaware General Corporation Law and the essential and most commonly-used elements of the larger set's commentary. Folk on Delaware General Corporation Law: Fundamentals lets you locate any provision of the Delaware Corporation Law quickly, quote directly from the statute or commentary in the office or the courtroom and support or counter arguments with Folk-proven analysis. Highlights of the 2009 Edition include amendments to the General Corporation Law plus recent Delaware Supreme Court and Delaware Chancery Court decisions. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:14:23 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1 Overview of the Markets Part 2 Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4 Taxation of Capital Transactions Part 5 Taxation of Ordinary Income Transactions Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10 Taxation of Debt Securities and Options on Debt Securities Part 11 Taxation of Asset-Backed Securities Part 12 Taxation of Physical Commodities and Options on Commodities Part 13 Taxation of Section 1256 Contracts Part 14 Tax Consequences of Holding Offsetting Positions (Straddles) Part 15 Foreign Currency and International Operations Part 16 Notional Principal Contracts 9780808039549 6" x 9" 1,152 pages Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:18:34 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1: Overview of the Markets Part 2: Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4: Taxation of Capital Transactions Part 5: Taxation of Ordinary Income Transactions Part 6: Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10: Taxation of Debt Securities and Options on Debt Securities Part 11: Taxation of Asset-Backed Securities Part 12: Taxation of Physical Commodities and Options on Commodities Part 13: Taxation of Section 1256 Contracts Part 14: Tax Consequences of Holding Offsetting Positions (Straddles) Part 15: Foreign Currency and International Operations Part 16: Notional Principal Contracts 1,152 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:27:20 GMT Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity InstrumentsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:29:08 GMT Authors: Rosemarie Sangiuolo, Scott Taub, Leslie F. Seidman, CPA This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity Instruments 16. Issuer's Accounting for Equity Instruments and Related Contracts Part V: Pervasive Issues 17. Offsetting Assets and Liabilities in the Balance Sheet 18. Fair Value Measurements, Fair Value Disclosures, and Other Financial Instrument Disclosures 19. The Fair Value Option for Financial Instruments 1000 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de 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
de 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
de 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
de 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
de 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
de Federal Taxation of Business Organizations and Their Owners (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:02:43 GMT Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges. Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms. - Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. - Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. - Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. - End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Tax Study Manual (2014) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:48:56 GMT Available: April 2012 Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation. The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning. Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter. Related books: Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Principles of Business Taxation (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
de Federal Tax Study Manual (2014) (U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:06:24 GMT Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation. The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning. Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Tax Practitioner’s Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:27:16 GMT Author: Susan Flax Posner Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that present the details in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Income Tax 1. Individuals — Filing Status, Personal Exemptions, Standard Deduction 2. Gross Income — Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income — Exclusions 6. Gain or Loss — Basis — Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Securities Law Reporter By www.cch.ca Published On :: Wed, 23 Jan 2013 08:36:05 GMT Federal Securities Law Reporter is a comprehensive resource covering the federal laws and rules that regulate the issuance and trading of securities, corporate disclosure, insider reporting, broker-dealer requirements and duties, self-regulatory organizations, investment companies, investment advisers, and accountants and attorneys practicing before the Securities and Exchange Commission. It provides the full text of the Securities Act of 1933, the Securities Exchange Act of 1934, Investment Company Act of 1940, Investment Advisers Act of 1940, the Sarbanes-Oxley Act of 2002, the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010, and other federal securities laws, as well as the regulations and forms of the SEC. It includes explanations that discuss, summarize and coordinate law, rule interpretations and court decisions. It also includes the full text of court opinions deciding issues of federal securities law, all SEC rulemaking releases and other selected SEC releases and no-action letters. It is organized by act, with SEC rules, CCH explanations, and other materials located among the act sections to which they relate. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 11:19:12 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA Designed to convey the fundamentals of taxation, this practical resource has been redesigned to improve accessibility and increase student comprehension. Drawing on the well-established core text Introduction to Federal Income Taxation in Canada, this textbook is ideal for students enrolled in introductory accounting and taxation programs or related introductory courses. Covers the fundamental federal income taxation curriculum with a narrower scope and topical coverage. References to the Income Tax Act are incorporated throughout the text, with all key topics covered. Supplemental material for students and instructors makes learning even easier, including Study Guide with review questions, multiple choice questions and exercises. Includes two handy appendices: Individual Tax Facts and Withholding Tax. Instructor Resources include a Solutions Manual and a customizable PowerPoint Presentation for planning and lectures. The 2014-2015 edition of our texts and study guides contain many new features that make our industry-leading materials even more relevant and easy to use. NEW TO THE TEXTBOOK AND STUDY GUIDE Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. NEW TO THE STUDY GUIDE Type 1, Type 2 and Type 3 problems in the Study Guide offer different degrees of difficulty to help students develop and integrate new concepts specific to their requirements. Available as a special bundle with Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation: Fundamentals, 6th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:34:19 GMT The Federal Income Taxation: Fundamentals, 6th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking: Business Economics Taxation Law This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses: CGA CMA CA Student Friendly CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension. Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage Study Guide and supplemental material for students and instructors makes learning even easier Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge Practical examples and applications are designed to anchor and integrate learning References to the Income Tax Act are incorporated throughout the text, with all key topics covered Includes two extra appendices: Individual Tax Facts and Withholding Tax If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:18:22 GMT Mark L. Ascher. J.D., LL.M., Brings you up to date on the latest developments in this complex and constantly changing area. Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements. 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Table of Cases Table of Internal Revenue Code Sections Table of Treasury Regulations Table of Revenue Rulings Table of Federal Statutes Table of State Statutes Table of Uniform and Model Acts Table of Restatements of Law Index 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.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 201If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:01:25 GMT Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:34:47 GMT Available: June 2012 Author: Mark L. Ascher Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: The Income Tax Meaning of Estates and Trusts Decedent's Income Tax Liability for the Year of Death Income in Respect of Decedents Partnership Interests Distributable Net Income The Charitable Deduction Distributions The Passive Activity Rules The Throwback Rule Grantor Trusts Split-Interest Charitable Trusts Termination and Modification The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Loose-leaf book Related books: Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:10:36 GMT Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:09:57 GMT At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Among the subjects covered in this quick answer reference are: Decedent's last return Death of a partnership member Decedent's stock holdings Income tax return of estate or trust Grantor trusts Beneficiary's tax liability Bankruptcy estates Fiduciary duties and liabilities 9780808038382 6" x 9" 240 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 Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Full Article
de Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:23:21 GMT Authors: David C. Garlock, J.D., Principal Author and Editor. Contributing Authors: Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. Basic Concepts Determining Total Original Issue Discount Imputed Interest on Debt Issued for Property Below-Market and Intercompany Loans Current Inclusion and Deduction of OID Accounting for Interest Short-term Obligations Variable Rate Debt Instruments Contingent Debt Instruments and Integration OID: Additional Special Topics Market Discount Bond Premium Sales, Exchanges, Recapitalizations and Redemptions Debt Modifications Cancellation of Debt Coupon Stripping Information Reporting and Withholding International Issues 9780808039143 6" x 9" 1,368 pages Related Products U.S. Master Bank Tax Guide (2015) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Taxation of Debt Instruments (2013 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:50:02 GMT Authors: David C. Garlock, J.D., Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. CONTENTS: Basic Concepts Determining Total Original Issue Discount Imputed Interest on Debt Issued for Property Below-Market and Intercompany Loans Current Inclusion and Deduction of OID Accounting for Interest Short-term Obligations Variable Rate Debt Instruments Contingent Debt Instruments and Integration OID: Additional Special Topics Market Discount Bond Premium Sales, Exchanges, Recapitalizations and Redemptions Debt Modifications Cancellation of Debt Coupon Stripping Information Reporting and Withholding International Issues If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Tax: Code and Regulations— Selected Sections (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:17:43 GMT Author: Martin B. Dickinson Provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: Shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2013 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page — for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page — for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2013-2014 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2013 and other significant developments that took place throughout the year. 1,776 pages Related Products 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:13:00 GMT Martin B. Dickinson Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This book reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: Convenient shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2014 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page-for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page-for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2014-2015 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2014 and other significant developments that took place throughout the year. 7 ½" x 10" 1,776 pages 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) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Income Tax: Code and Regulations - Selected Sections (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:44:46 GMT Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume IRC and Income Tax Regulations. Special features of this volume include: Convenient shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2012 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2012-2013 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2012 and other significant developments that took place throughout the year. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
de Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
