Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson

The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

Reflects all legislation and regulations enacted or adopted on or before June 1, 2013.

Includes CD of entire contents of book.

2,448 pages

Related Products

Practical Guide to U.S. Taxation of International Transactions (9th Edition)

2013 U.S. Master Tax Guide + the Legislative Update Combo

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

Income Tax Regulations, Summer 2013 Edition (U.S.)

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

Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson

In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012.
 
The book includes a CD of entire contents of book.

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

 Author: Martin B. Dickinson

Provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Special features of this volume include:

• Shortcut table for computation of corporation income taxes
• All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2013
• Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
• Every Code section page carries a footer indicating the specific Code subsection carried on the page — for example, Sec. 271(e)
• Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page — for example, Reg. Sec. 1.706-1(c)(3)
• Includes CD of entire contents of the book

The 2013-2014 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2013 and other significant developments that took place throughout the year.

1,776 pages

Related Products

2013 U.S. Master Tax Guide + the Legislative Update Combo

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

Income Tax Regulations, Summer 2013 Edition (U.S.)

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

Martin B. Dickinson

Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This book reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Special features of this volume include:

• Convenient shortcut table for computation of corporation income taxes
• All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2014
• Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
• Every Code section page carries a footer indicating the specific Code subsection carried on the page-for example, Sec. 271(e)
• Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page-for example, Reg. Sec. 1.706-1(c)(3)
• Includes CD of entire contents of the book

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

Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume IRC and Income Tax Regulations.

Special features of this volume include:

• Convenient shortcut table for computation of corporation income taxes
• All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2012
• Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
• Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e)
• Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3)
• Includes CD of entire contents of the book

The 2012-2013 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2012 and other significant developments that took place throughout the year. 

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

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Related Products

Estate & Gift Tax Handbook (2014) (U.S.)
Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
Fiduciary Accounting Answer Book, 2015 (U.S.)
Grantor Trust Answer Book, 2015 (U.S.)
Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)
Price on Contemporary Estate Planning (2015) (U.S.)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.

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

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

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

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012. 

Related books:

• Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) 
• Income Tax Regulations (Winter 2013) (U.S.) 
• Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

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

David J. Cartano, J.D.

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples.

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

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

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

1,064 pages

Related Products

Practical Guide to Partnerships and LLCs (6th Edition)

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

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

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs.  It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

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

Available: June 2012

Author: David J. Cartano

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 

CONTENTS:

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

Related books:

• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)
• U.S. Master Tax Guide®, 2012

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

Published: January 2013

Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law of the United States covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions.

Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement.

The book proceeds to a detailed analysis of substantive prohibitions, including:

• Cartels and other horizontal agreements
• Vertical restraints
• The various types of abusive conduct by the dominant firms and the appraisal of concentrations
• Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies
• Voluntary merger notifications and clearance decisions
• Description of the judicial review of administrative decisions

Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law.

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

When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.

Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.

This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.

Also, available as a special bundle with

Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015

Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

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

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013.

California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code:


-    Personal Income Tax

-    Administration of Franchise and Income Tax

-    Senior Citizens Property Tax Assistance and Postponement Law

-    Taxpayers' Bill of Rights

-    Corporation Tax

-    Multistate Tax Compact



Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions.  In addition, Federal-California and California-Federal cross reference tables make research thorough and easy.

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

 Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012.

The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012.

The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)).

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

Rotch Library - SB470.R47 H86 2018

Rotch Library - NA1997.I34 2017

Rotch Library - NA1540.F82513 2017

Online Resource

Rotch Library - NA2543.S6 A6335 2019

Rotch Library - NA730.H3 E23 2019

Rotch Library - NA2543.L5 I57 2018

Rotch Library - NA2543.I47 N46 2019

Online Resource

Rotch Library - NA105.I5747 2018

Rotch Library - NA1510.D67 A2 2019

Online Resource

Rotch Library - NA2950.C39 2020

Rotch Library - NA2542.4.N66 2020

Rotch Library - NA2543.S6 R685 2019

Online Resource

Rotch Library - NA680.A78 2019

Online Resource

Rotch Library - NA2840.C595 2019

Rotch Library - NA21.V47 2019

Rotch Library - NA2500.K8613 2019

Barker Library - TH880.H358 2019

Rotch Library - NA682.P67 M43 2018

Rotch Library - NA2000.E97 2019

Online Resource

Rotch Library - NA2543.N48 M4813 2018

Rotch Library - NA1073.K65513 2018

Rotch Library - NA5989.7.Q25 N68 2019

Rotch Library - NA2543.W65 S84 2020

Rotch Library - SB470.5.D47 2019

Rotch Library - SB469.4.T43 2020

Online Resource

Online Resource

Online Resource