guide Florida Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:56:48 GMT Available: November 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Guidebook to Connecticut Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:26:05 GMT CCH's Guidebook to Connecticut Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Connecticut. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Connecticut returns or who are required to deal with Connecticut taxes. The comprehensive and authoritative Guidebook is authored by a team of leading experts in Connecticut state taxation: Richard D. Pomp--Coordinating Editor Leslie E. Grodd, Esq.--Estate and Gift Taxes Christine L. Hill, Esq.--Sales and Use Taxes Diana L. Leyden, Esq.--Miscellaneous Taxes Glenn G. Rybacki, Esq.--Administration and Procedure David F. Sherwood, Esq.--Property Tax Jay M. Smolin, CPA--Personal Income Tax Richard W. Tomeo, Esq.--Corporate Business Tax Laura R. Wyeth, CPA--Sales and Use Taxes It is the one source those involved with Connecticut taxation need for quick and accurate answers, presenting thorough coverage of the taxes of major interest including: personal income tax corporation income tax sales and use taxes Other Connecticut taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Connecticut tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Connecticut and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Connecticut Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide GAAP Guide, 2012 (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 15:16:42 GMT Book available: December 2011 Standalone CD available: December 2011 Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II. The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature. The GAAP Guide satisfies all AICPA peer review standards and requirements. Generally Accepted Accounting Principles: Accounting Changes Accounting Policies and Standards Advertising Balance Sheet Classification and Related Display Issues Bankruptcy and Reorganization Business Combinations Capitalization and Expense Recognition Concepts Cash Flow Statement Computer Software Consolidated Financial Statements Contingencies, Risks, and Uncertainties Convertible Debt and Debt with Warrants Deferred Compensation Contracts Depreciable Assets and Depreciation Development Stage Enterprises Earnings per Share Equity Method Extinguishment of Debt Fair Value Financial Instruments Foreign Operations and Exchange Government Contracts Impairment of Long-Lived Assets Income Taxes Installment SalesIntangible Assets Interest Costs Capitalized Interest on Receivables and Payables Interim Financial Reporting Inventory Investments in Debt and Equity Securities Leases Long-Term Construction Contracts Long-Term Obligations Nonmonetary Transactions Pension Plans Personal Financial Statements Postemployment and Postretirement Benefits Other Than Pensions Product Financing Arrangements Property Taxes Real Estate Transactions Related Party Disclosures Research and Development Results of Operations Revenue Recognition Segment Reporting Stock-Based Payments StockholderIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Revenue Recognition Guide (2012) (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 15:51:19 GMT Available: December 2011 Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters. Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies. To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points. Revenue Recognition Guide covers the following topics: Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software: A Complete Model Presentation Disclosures Future Expectations Related Books: U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition U.S. INCOME TAX REGULATIONS, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide GAAS Guide, 2012 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:26:14 GMT Available: October 2011 The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. The 2012 Edition includes coverage of the following: SAS-121 (AU 722) (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements. Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards. The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs. The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer). AU 100: Introduction AU 200: General Standards AU 300: Standards of Field Work AU 400: First, Second, and Third Standards of Reporting AU 500: Fourth Standard of Reporting AU 600: Other Types of Reports AU 700: Special Topics AU 800: Compliance Auditing AU 900: Special Reports of the Committee on Auditing Procedure AT Section: Statements on Standards for Attestation EngagementsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 10:08:43 GMT Author: Daniel M. Davis, MBA (Taxation), CPA, CFE Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed. Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes. This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates. Related Books: U.S. Master Sales and Use Tax Guide (2012) Sales and Use Tax Answer Book 2013 California Sales and Use Tax Answer Book 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide International Accounting/Financial Reporting Standards Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 15:38:30 GMT Available: November 2011 This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics: Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Guidebook to California Taxes (2011 By www.cch.ca Published On :: Wed, 28 Oct 2009 13:18:57 GMT CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is 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. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers. This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions. The CCH Guidebook to California Taxes is designed to accomplish four main objectives : Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns. Present a readable quick reference to the personal income tax and taxes on corporate income. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to Connecticut Taxes (2011) Guidebook to Florida Taxes (2011) Full Article
guide Form 990 Compliance Guide, 2012 By www.cch.ca Published On :: Tue, 21 Jun 2011 09:56:19 GMT Available: May 2012 Author: Clark Nuber This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. - Real-world examples - Filled-in-forms and checklists - Worksheets - Discussion of unresolved issues - Traps for the unwary Introduction to Form 990, Return of Organization Exempt From Income Tax Form 990 Heading Part I - Summary Part II - Signature Block Part III - Statement of Program Service Accomplishments Part IV - Checklist of Required Schedules Part V - Statements Regarding Other IRS Filings and Tax Compliance Part VI- Governance, Management, and Disclosure Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Part VIII - Statement of Revenue Part IX - Statement of Functional Expenses Part X - Balance Sheet Part XI - Reconciliation of Net Assets Part XII - Financial Statements and Reporting Schedule A - Public Charity Status and Public Support Schedule B - Schedule of Contributors Schedule C - Political Campaign and Lobbying Activities Schedule D - Supplemental Financial Statements Schedule E - Schools Schedule F - Statement of Activities Outside the United States Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Schedule H - Hospitals Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Schedule J - Compensation Information Schedule K - Supplemental Information on Tax-Exempt Bonds Schedule L - Transactions With Interested Persons Schedule M - Noncash Contributions Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O - Supplemental Information to Form 990 Schedule R - Related Organizations and Unrelated Partnerships Related books: Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Sales and Use Tax Guide (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:34:13 GMT Available: March 2012 A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. Especially helpful are the multistate quick-answer charts - a CCH exclusive! OVERVIEW - Constitutional Issues--Federal Limitations - Multistate Agreements CHARTS - Agricultural Exemptions - Clothing - Collection Discounts Allowed Seller - Components of Basis - Computers and Computer Services - Drop Shipments - Electronic Payment of Sales Tax - Exemption and Resale Certificates' Validity Periods - Financial Institutions - Food and Meals - Interest Rates on Delinquent or Deficient Payments - Leases and Rentals - Mail-Order Sales - Manufacturing and Machinery - Medicines, Medical Services and Devices - Newspapers and Periodicals - Occasional Sales - Penalties - Pollution Control Equipment - Rates and Basis - Sales for Resale - Services - Statutes of Limitations - Tax Calendar - Taxpayer Remedies - Trade-Ins - Vending Machine Sales STATE SUMMARIES For each state: - Scope of Tax - Tax Base - List of Exemptions, Exceptions and Exclusions - Rate of Tax - Local Taxes - Returns, Payments, and Due Dates - Prepayment of Taxes - Vendor Registration - Sales or Use Tax Credits - Deficiency Assessments - Audit Procedures - Statute of Limitations - Application for Refund Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project. Related Books: Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 Sales and Use Tax Answer Book (2013) U.S. Master Excise Tax Guide (Seventh Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master GAAP Guide (2012) By www.cch.ca Published On :: Fri, 04 Nov 2011 09:11:27 GMT Available: November 2011 This book helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand. Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry Also contains: Conceptual framework Accounting Standards Updates Exposure Drafts How to cross-reference the Codification and pre-Codification standards Present value factors If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Estate and Gift Tax Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 14:55:38 GMT Available: December 2011 This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. Code Finding List for quick reference to the IRC sections cited. Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed. The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Guidebook to Illinois Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:35:01 GMT CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Illinois returns or who are required to deal with Illinois taxes. Now in its 41st edition, this popular handbook is the one source those involved with Illinois taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: Personal Income Tax Corporate Income Tax Sales And Use Taxes Other Illinois taxes are summarized, as well, including the administration and imposition of City of Chicago taxes, with particular emphasis placed on persons or transactions subject to the tax, the basis and rate of tax, and the new annual return provisions.Administration and imposition of City of Chicago taxes The Guidebook includes additional practical tips, pointers and examples to practitioners by Marilyn A. Wethekam, Fred O. Marcus, Jordan M. Goodman, David A. Hughes, Brian L. Browdy, and C. Eric Fader of Horwood Marcus & Berk in Chicago. This valuable commentary helps practitioners further apply the complex principles of Illinois tax law to specific practice situations. For the user's convenience in determining what is new in the Illinois tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Illinois and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Illinois Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: Full Article
guide U.S. Revenue Recognition Guide (2011) By www.cch.ca Published On :: Mon, 01 Nov 2010 08:52:30 GMT Available: November 2010 Author: Scott Taub CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. This edition has been updated to reflect the new FASB Accounting Standards CodificationTM and includes both pre- and post-Codification references for quick access to the information you need in the way that you prefer accessing it. The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters. Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies. To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points. Material can be located several ways: the Cross-Reference lists pre- and post-Codification references and shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic. Revenue Recognition Guide covers the following topics: Revenue-Related Literature General Principles Multiple-Element Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software: A Complete Model Presentation Disclosures Future Expectations and Projects Related Books: U.S. Master Tax Guide®, 2011 Full Article
guide Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:00:56 GMT 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. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. 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. This comprehensive manual provides more than 2,300 pages of completely updated material, which has made 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 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 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered. CONTENTS: Key Tax Return Filing Facts Excise Tax Rates 2011 Federal Tax Calendar 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 <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide California Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:07:23 GMT Available: December 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Connecticut Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:51:58 GMT Available: November 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Multistate Corporate Tax Guide (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 13:51:08 GMT Available: October 2011 A handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. Provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. Key elements of this helpful and annually updated publication are: CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state. HIGHLIGHTS OF KEY NEW DEVELOPMENTS–presents a summary of key legislative and regulatory changes affeIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide 1040 Preparation and Planning Guide, 2011 By www.cch.ca Published On :: Thu, 19 Feb 2009 15:35:29 GMT CCH no longer publishes the 1040 Preparation and Planning Guide (or the Canadian companion book). Instead, you are invited to consider the following books: 1040 Express Answers (2011) 1041 Express Answers (2011) 1065 Express Answers (2011) 1120S Express Answers (2011) Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011) Thank you . If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Tax Guide (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 10:56:17 GMT Softcover Book #5952 - Available: November 2011 Hard Cover Book #5882 - Available: December 2011 The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 95th Edition reflects all pertinent federal taxation changes that affect 2011 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2012 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. The U.S. Master Tax Guide is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and provides quick and clear answers to client questions. MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2011 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2012," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year. The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional). The 2012 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement PlaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Depreciation Guide (2011 By www.cch.ca Published On :: Mon, 01 Nov 2010 10:07:26 GMT Available: December 2010 Old depreciation systems do not die - or even fade away very fast. Businesses and the practitioners that serve them must operate with three coexisting depreciation systems -Modified Accelerated Cost Recovery System (MACRS), the Accelerated Cost Recovery System (ACRS) and the Treasury Department's Asset Depreciation System (ADR).CCH's U.S. Master Depreciation Guide offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related U.S. Master Depreciation Guide explanation. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis VeIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Multistate Corporate Tax Guide (2011) By www.cch.ca Published On :: Fri, 29 Oct 2010 15:33:19 GMT Available: October 2010 This book is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. Key elements of this helpful and annually updated publication are: CHARTS - designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS - offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state. HIGHLIGHTS OF KEY NEW DEVELOPMENTS - presents a summary of key legislative and regulatory changes affecting state corporate income taxation during the previous year, so readers are aware of those developments and can respond accordingly when completing tax returns for the coming year. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment U.S. INCOME TAX REGULATIONS, Winter 2011 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Multistate Corporate Tax Guide, 2012 Edition By www.cch.ca Published On :: Thu, 03 Nov 2011 14:32:57 GMT Book available: December 2011 CD available: December 2011 This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business. Volume I Corporate Income Tax · Part 1. Introduction · Part 2. Nexus · Part 3. Corporate Taxes and Tax Base · Part 4. Group Filing Options · Part 5. Apportionment · Part 6. Pass-Through Entities · Part 7. Foreign Operations · Part 8. Credits and Incentives · Part 9. Tax Periods and Methods · If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Depreciation Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:50:10 GMT Untitled Document Available: December 2011 This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Canadian Master Tax Guide, 70th Edition, 2015 By www.cch.ca Published On :: Thu, 29 Oct 2009 11:23:48 GMT Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 70th edition reflects federal tax changes in 2014 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax. Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws. Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation. Topical Coverage: Tax Rates and Credits Tax-Free Savings Account Income from Business and Property Deferred Income Plans Capital Gains and Losses Dividends Capital Cost Allowance Charitable Donations SR&ED Expenses Returns and Assessments Tax Planning for Individuals - 2015/2016 The 2015 edition provides timely and precise explanations of recent developments including legislative changes affecting the following: Bill C-4, Economic Action Plan 2013 No. 2 legislative amendments including items such as: Lifetime capital gains exemption increase (2013 Budget) Labour Sponsored Funds Tax Credit phase out (2013 Budget) Synthetic dispositions (2013 Budget) Character conversion transactions (2013 Budget) Trust & corporate loss trading (2013 Budget) SR&ED information requirements (2013 Budget) Restricted farm losses (2013 Budget) Leveraged insurance arrangements (2013 Budget) Pre-production mine development expenses (2013 Budget) Thin capitalization (2013 Budget) Technical amendments contained in draft legislation released on Dec. 21, 2012, including corporate reorganizations and transfer pricing relief amendments relating to stapled securities contained in draft legislation released on July 25, 2012, Bill C-31, Economic Action Plan 2014 Act, No. 1 legislative amendments including items such as: Tax credits for adoption and medical eIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Ultimate Corporate Counsel Guide By www.cch.ca Published On :: Thu, 08 Feb 2007 09:07:46 GMT Increase your efficiency with a tool that provides regulatory compliance, practical application and quick legal risk management checklists and answers for in-house counsel. As in-house counsel, you are required to cover a wide range of practice areas. The Ultimate Corporate Counsel Guide was developed by Wolters Kluwer CCH in partnership with the Canadian Corporate Counsel Association (CCCA) for professionals like you. The Guide provides you with the information required on a day-to-day basis, including: Essential Knowledge | In-House Application | Practical Tools | Newsletter This is your single, convenient, and updatable source designed to increase your efficiency and meet the high demands of in-house counsel. Available online and in print format. Take a Closer Look Review Essential Knowledge Gain the essential knowledge you require in your day-to-day role as in-house legal counsel. The Overview sections found throughout the Guide provides you with a refresher on and updates to the law relating to key legal topics. Apply to your In-House Role Practical Application sections are included in each chapter of the Guide to provide you with immediately actionable, practical advice and tips to serve your internal organizational clients quickly and effectively: If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:12:07 GMT The 2015 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year. - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non-Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At-Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers - Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns - Collection of Tax - Penalties and Interest - Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code and Regulations and certain other important tax law sources. Soft cover: Nov 17, 2014 9780808038733 5-7/8" x 9" 1,008 p. Hard Cover: Nov 30, 2014 9780808039099 6-1/4" x 9" Related Products INTERNAL REVENUE If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 13:50:39 GMT Hardbound Edition available in December 2013. The 2014 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. The 2014 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax This book is conveniently cross-referenced to the IRC, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 1040 Express Answers (2014) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Property Tax Guide (2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:10:45 GMT A practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: property subject to tax exemptions and exclusions available for different classes of property and taxpayers how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax currently available credits and abatements of property tax options available to taxpayers prior to the state court system property tax due dates key contacts in the various taxing jurisdictions, and more. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (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 guide U.S. Master Property Tax Guide (2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:34:51 GMT Available: March 2012 Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: - property subject to tax - exemptions and exclusions available for different classes of property and taxpayers - how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax - currently available credits and abatements of property tax - options available to taxpayers prior to the state court system - property tax due dates - key contacts in the various taxing jurisdictions, and more. If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California 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) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master GAAP Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:06:25 GMT Authors: Richard H. Gesseck, CPA, and Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand. Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry 9780808039068 6-1/4" x 9" 1,112 pages Related Products GAAP Guide (2015) Book or CD (U.S.) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master GAAP Guide (2014) By www.cch.ca Published On :: Fri, 31 May 2013 14:25:59 GMT Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding. Finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry Also contains: Conceptual framework Accounting Standards Updates Exposure Drafts How to cross-reference the Codification and pre-Codification standards Present value factors 1,112 pages Related Products GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2013-2014 GAAS Guide, 2014 (with CD-ROM) Full Article guide U.S. Master GAAP Guide (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:21:12 GMT Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of GAAP for nongovernmental entities in the USA, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand. Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry Also contains: Conceptual framework Accounting Standards Updates Exposure Drafts How to cross-reference the Codification and pre-Codification standards Present value factors If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Estate and Gift Tax Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:07:12 GMT This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. 9780808039044 6" x 9" 550 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind ExchangIf you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Estate and Gift Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:43:30 GMT This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Related Products U.S. Master Tax Guide (2014) Business Succession Planning Answer Book – 2014 (US) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Bank Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:12:27 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: IRS Industry Specialization Program Coordinated Issue Papers The 13 Federal Judicial Circuits The 12 Districts of the Federal Reserve System Audit Technique Guide for Commercial Banking 9780808039365 6" x 9" 944 pages Related Products Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide U.S. Master Bank Tax Guide (2014) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:05:25 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article guide Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. 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guide Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:12:07 GMT The 2015 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year. - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non-Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At-Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers - Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns - Collection of Tax - Penalties and Interest - Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code and Regulations and certain other important tax law sources. Soft cover: Nov 17, 2014 9780808038733 5-7/8" x 9" 1,008 p. Hard Cover: Nov 30, 2014 9780808039099 6-1/4" x 9" Related Products INTERNAL REVENUE If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 13:50:39 GMT Hardbound Edition available in December 2013. The 2014 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. The 2014 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax This book is conveniently cross-referenced to the IRC, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 1040 Express Answers (2014) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Property Tax Guide (2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:10:45 GMT A practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: property subject to tax exemptions and exclusions available for different classes of property and taxpayers how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax currently available credits and abatements of property tax options available to taxpayers prior to the state court system property tax due dates key contacts in the various taxing jurisdictions, and more. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (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
guide U.S. Master Property Tax Guide (2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:34:51 GMT Available: March 2012 Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: - property subject to tax - exemptions and exclusions available for different classes of property and taxpayers - how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax - currently available credits and abatements of property tax - options available to taxpayers prior to the state court system - property tax due dates - key contacts in the various taxing jurisdictions, and more. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California 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) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master GAAP Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:06:25 GMT Authors: Richard H. Gesseck, CPA, and Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand. Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry 9780808039068 6-1/4" x 9" 1,112 pages Related Products GAAP Guide (2015) Book or CD (U.S.) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master GAAP Guide (2014) By www.cch.ca Published On :: Fri, 31 May 2013 14:25:59 GMT Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding. Finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry Also contains: Conceptual framework Accounting Standards Updates Exposure Drafts How to cross-reference the Codification and pre-Codification standards Present value factors 1,112 pages Related Products GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2013-2014 GAAS Guide, 2014 (with CD-ROM) Full Article
guide U.S. Master GAAP Guide (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:21:12 GMT Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of GAAP for nongovernmental entities in the USA, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand. Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry Also contains: Conceptual framework Accounting Standards Updates Exposure Drafts How to cross-reference the Codification and pre-Codification standards Present value factors If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Estate and Gift Tax Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:07:12 GMT This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. 9780808039044 6" x 9" 550 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind ExchangIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Estate and Gift Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:43:30 GMT This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Related Products U.S. Master Tax Guide (2014) Business Succession Planning Answer Book – 2014 (US) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Bank Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:12:27 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: IRS Industry Specialization Program Coordinated Issue Papers The 13 Federal Judicial Circuits The 12 Districts of the Federal Reserve System Audit Technique Guide for Commercial Banking 9780808039365 6" x 9" 944 pages Related Products Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide U.S. Master Bank Tax Guide (2014) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:05:25 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article guide Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article guide Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. 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guide Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
guide Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
