U.S. Master GAAP Guide (2012)

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

Available: November 2011

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

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

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

Chapters:

General principles
Presentation
Assets
Liabilities
Equity
Revenue
Expenses
Broad transactions
Industry

Also contains:

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

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

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

Available: December 2011

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

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

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

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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:

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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 Codification^TM 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

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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 <
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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:

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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:

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

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

Available: October 2011

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

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

Key elements of this helpful and annually updated publication are:

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

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

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

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

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

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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:

Thank you

.

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U.S. Master Tax Guide (2012)

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

Softcover Book #5952 - Available: November 2011

Hard Cover Book #5882 - Available: December 2011

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

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

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

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

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

Highlights of New Tax Developments

Tax Rates and Tax Tables

Individuals

Corporations

S Corporations

Partnerships

Trusts and Estates

Exempt Organizations

Income

Exclusions from Income

Business Expenses

Non-Business Expenses

Losses and Bad Debt

Depreciation, Amortization and Depletion

Tax Credits

Minimum Tax

Tax Accounting

Basis for Gain or Loss

Sales, Exchanges and Capital Gains

Installment Sales/Deferred Payment Sales

Securities Transactions

Tax Shelters/At-Risk Rules/Passive Losses

Retirement Pla

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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 :
1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;
2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;
3. General rules for pre-1981 property;
4. Asset Depreciation Range (ADR) system which dates back to 1971;
5. Code Sec. 179 expensing rules; and
6. Amortization of intangibles, including section 197 intangibles
Listed property depreciation rules
Depreciation of vehicles subject to "luxury" car caps
Handling vehicle trade-ins, including luxury car caps and carryover basis
Ve
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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

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:

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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
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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.

CONTENTS:

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

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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 e
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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:

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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:
1. duties and responsibilities of the corporate secretary
2. incorporation
3. corporate finance
4. corporate governance
5. financial disclosure
6. meetings
7. corporate reorganizations
8. extra-provincial businesses
9. stock exchange requirements
10. 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!

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Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite

By www.cch.ca
Published On :: Mon, 28 Apr 2014 14:32:28 GMT

About the CCH Accountants' Suite

Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals.

This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity.

Make the move to the paperless office today!
CCH Accountants' Suite Brochure

Select a suite application to learn more about what the product can do for you and your firm:

Taxprep - Canada's leading professional tax preparation software.
ProSystem fx Practice Management - Puts you in control of your firm to improve profitability.
CCH Practice - More than time and billing – CCH Practice meets your practice management needs.
CCH Profit Driver - Financial analysis and strategic planning tool.
CCH Document - Helps you move to a paperless office.
CCH Scan - Intelligent Source Document Scanning.
CCH Engagement - Paperless trial balance and engagements.
CCH KnowledgeConnect - Captures your firm’s intellectual a
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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"

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Full Article

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.

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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.

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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.

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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

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Multi

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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.

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.

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

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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

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Full Article

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

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

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

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

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Like-Kind Exchang

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Full Article

U.S. Master Estate and Gift Tax Guide (2014)

By www.cch.ca
Published On :: Mon, 24 Sep 2012 14:43:30 GMT

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.

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

Full Article

U.S. Master Depreciation Guide (2014)

By www.cch.ca
Published On :: Tue, 25 Sep 2012 10:24:11 GMT

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 :
1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;
2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;
3. General rules for pre-1981 property;
4. Asset Depreciation Range (ADR) system since 1971;
5. Code Sec. 179 expensing rules; and
6. Amortization of intangibles, including section 197 intangibles.

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

Full Article

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

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Full Article

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

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Full Article

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

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

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%

60,000

200,000

100,000

110,000

44,000

55,448

200,000

100,000

105,448

42,179

50,623

200,000

Full Article

Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 14:00:59 GMT

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.

Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs

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Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 10:57:14 GMT

Author: Glenn R. Carrington

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

Decide if the transaction should be taxable or nontaxable.
Structure the deal for the best results–stock or asset acquisition.
Achieve desired business objectives.

Chapter 1	Taxable and Tax-Free Acquisitions
Chapter 2	Basic Concepts in Deductibility and Capitalization
Chapter 3	Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4	Treatment of Contingent Liabilities
Chapter 5	Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6	Final Capitalization Regulations
Chapter 7	Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8	Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9	Amortization of Intangibles under Code §197
Chapter 10	Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11	Consolidated Return Tax Accounting Issues
Chapter 12	Tax Accounting Issues in Bankruptcies and Work-outs

9780808039327 7" x 10" 1,090 pages

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Reve

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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

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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

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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.

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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

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Practical Guide to S Corporations (6th Edition) (U.S.)

By www.cch.ca
Published On :: Thu, 21 Mar 2013 09:47:01 GMT

Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition.

Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.

Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value.

CONTENTS:
-   Tax Overview and Compliance
-   Elements of S Corporation Election and Timing
-   S Corporation Income and Expenses
-   Corporate Deductions and Expenses
-   S Corporation Income Taxes
-   Basis and Losses
-   S Corporations Distributions
-   Income and Estate Planning
-   Revocation, Termination, Redemption, Liquidations and Reorganizations
-   Comparison to Other Entities
-   Subsidiaries
-   S Corps and ESOPs, and more

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Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 13:45:51 GMT

Author: David F. Windish

Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment.

The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including

rental/leasing arrangements,
tenant's rent deduction,
landlord's income,
lease acquisition and cancellation,
leasehold improvements, and
investment credit considerations.

The book thoroughly examines the actual operation of real estate,
including:

coverage of operating expenses and taxes,
mixed-use residences,
startup expenses and
real estate taxes,

plus guidance on:

additions and improvements,
depreciation,
development and
related issues.

An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues.

Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

710 pages

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Practical Guide to Partnerships and LLCs (6th Edition) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 13:36:07 GMT

Author: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

partnership basis adjustments
transfers to partnerships of property with built-in losses
sale of an interest in a partnership with built-in loss property
disproportionate distributions from partnerships with built-in loss property
expensing and amortization of partnership organizational expenses
partnership treatment of the deduction for domestic production activities
recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more.

The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included.

Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained.

Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of

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Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 09:30:09 GMT

Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms.

1.	The Estate Planning Process
2.	Basic Rules of Property Transfers Upon Death
3.	Basic Estate Planning Documents
4.	Trust Basics
5.	Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6.	Planning for A Spouse or Nonmarital Partner
7.	Issues in Planning for Children
8.	Using Gifts in Estate Planning
9.	Generation-Skipping Transfer Tax Planning
10.	Charitable Giving
11.	Planning for a Closely Held Business Interest
12.	Insurance
13.	Estate Planning with Retirement Benefits
14.	Post Mortem Estate Planning
Form 1	Living Trust
Form 2	Living Trust Amendment
Form 3	Irrevocable Life Insurance Trust
Form 4	Annual Exclusion Trust
Form 5	Additional Annual Exclusion Trust
Form 6	Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ui Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ui Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ui Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 1 ..2 ..70 ..138 ..206 ..274 ..342 ..410 ..478 ..546 669 670 671 680 Recent Trending The Finish Line: Building Walls in the Land Down Under Building Product Transparency— Be Careful What You Ask For An Energy Label for Buildings New Gadget Analyzes Everything Including Building Industry Green Building Mistakes Is a LEED Building Healthy? Embodied Energy of Building Materials VIDEO: The Great Heights of the Building Arts American Industrial Partners to Acquire PPG’s Architectural Coatings Business Urban Roots Fruit+ and Cantina-Style Salsa Reclaimé Collection by Quick-Step includes new White Washed Oak look Lakeview Farms to Acquire noosa from Campbell Soup Company Sports Drink Maker Electrolit to Build $400 Million Facility in Texas Knives Out: An Extremely Sharp Holiday Gift Guide Season’s Reelings: Your 2024 Holiday Movie Guide Subscribe To Our Newsletter Latest News From 93901 Feeds. Latest News From 10179 Sources. Latest News In 92 Languages. 61413104 Total News Articles. Subscribe To Our Newsletter Email address Follow Us Facebook Twitter Home Privacy Disclaimer About Us Contact Us © Copyright 2024 \| All Rights Reserved \| Developed by CircleMedia.in

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