Authors: David C. Garlock, J.D., Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro

This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many
related areas.

CONTENTS:

• Basic Concepts
• Determining Total Original Issue Discount
• Imputed Interest on Debt Issued for Property
• Below-Market and Intercompany Loans
• Current Inclusion and Deduction of OID
• Accounting for Interest
• Short-term Obligations
• Variable Rate Debt Instruments
• Contingent Debt Instruments and Integration
• OID: Additional Special Topics
• Market Discount
• Bond Premium
• Sales, Exchanges, Recapitalizations and Redemptions
• Debt Modifications
• Cancellation of Debt
• Coupon Stripping
• Information Reporting and Withholding
• International Issues

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

Stay abreast of the latest progress in creating homes that save energy while optimizing economy, comfort, and health. Energy Design Update presents unbiased news and advice about developments in technology and regulation, objective product reviews, design and building tips, practical research reports, and tutorials.

To produce each issue, the editors read countless journals and reports, travel to conferences worldwide, visit construction sites, and spend hours on the phone, tracking down leads, asking the hard questions – and getting the answers. The editors then condense their findings into the 16 practical, fast-reading pages of the newsletter.

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

The new five volume Blumberg on Corporate Groups, 2nd Edition provides a complete treatment of corporate groups and the legal interrelationships of their component parent, subsidiary and affiliated companies. It offers in-depth coverage of statutory and judicial law, federal and state, that affects parent and subsidiaries, franchisors and franchisees, licensors and licensees, health care institutions and medical staff as well as other corporate groups.

Traditional corporation law and "piercing the veil" no longer provide adequate guides to the law of parent and subsidiary corporations. In numerous areas, courts and legislatures are today allocating legal rights and liabilities according to modern enterprise principles. Blumberg's ground-breaking analysis of the law of corporate groups, with thousands of cases and detailed review of major regulatory areas provides the bench, the bar and the academy with a comprehensive review of the new legal principles at work.

Table of Contents:

• Volume 1: Introduction to Corporate Groups
  • Part II: Common Law Veil Piercing Theory
  • Part III: Jurisdiction, Practice & Procedure
• Volume 2
  • Part IV: Substantive Common Law (Contracts, Torts, Property, Conflicts of Law)
  • Part V: Bankcruptcy
• Volume 3
  • Part VI: General Statutory Law
  • Part VII: Enterprise Statutes
• Volume 4
  • Part VIII: World Trade and Enterprise Regulation
• Volume 5
  • Part IX: Franchising and Other Relational Law (Successors, Licensors, Subcontractors)
• Table of Cases
• Table of Statutes
• Index

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

Published: December 2014

Perfect for Corporate and Commercial Lawyers, Trustees, Accountants, Debtors, Lenders, Directors, Corporate Secretaries, or In-House Corporate Counsel, Bennett on Bankruptcy, 17th Edition explains leading cases from a practitioner’s point of view.

What's new:

• Over 100 new cases
• Commentary continues to be revised and expanded
• Two new Ontario Template Receivership Orders as well as new practice directions
• A new Ontario Template CCAA Order
• Four new or revised Directives, including the Procedure Governing Trustee Professional Conduct Proceedings and the updated Surplus Income requirements
• Seventeen new Notices
• One Bankruptcy and Insolvency Act form has been revised
• Reference to the Discussion Paper on the 2014 Statutory Review of the Bankruptcy and Insolvency Act and the Companies' Creditors Arrangement Act

About the Author
Frank Bennett, L.S.M., LL.M., is the past Chair of both the provincial and national Bankruptcy and Insolvency sections of the CBA, a council member and currently chair of the Foreign Conference Committee of the Ontario Bar Association, a former member of the Bankruptcy and Insolvency Advisory Committee to Industry Canada, a frequent lecturer, and author of several books and articles.

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

Published: December 2008

Bennett on Bankruptcy Precedents, 2nd Edition is a collection of forms and precedents adapted from the prescribed forms under the Bankruptcy and Insolvency Act. These are designed to guide the bankruptcy practitioner through the complete bankruptcy process, from the initial retainer and court filings through to discharge and appeals.

What's included:

• Precedents
• Companies' Creditors Arrangements Act
• Commentary
• A DVD containing the forms and precedents in electronic format

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

The 2013 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.

With this edition you will also receive the U.S. Master Tax Guide, 2013 Legislative Update which provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. 

The 2013 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

The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research.

Related Products of Interest

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Rotch Library - NA2543.S6 S6375 2019

Rotch Library - NA1473.3.A73 A4 2019

Rotch Library - TH6031.C46 2019

Skype wasn’t kind to us this week so sincere apologies for the sound quality. We are instigating new audio fiedlity procedure moving forward! This week we discuss Teux Deux moving to a payment model, the demise of Google Reader, startup media icons and Kieran manages to top all previous “and finally” items.

• MK Geek Night
• The Startup Legitimizer
• Where 7 web companies started
• Clarity
• Neux Teux Deux
• Beware the free, invisible service
• Good riddance Google Reader
• Laura Kalbag
• Pack

It feels like only last week that the two “K Units” got behind the Samson CO1UPRO‘s and recorded episode #43. So close in fact, that we even manage to think we are still actually recording episode #43!

In this short 53 minute episode, we catch up on recent life goings on, learn that Kieran has been “tamping hard” in his role as “Digital Guy” at the bespoke artisanal coffee roasting company, discuss language used by people under the age of 30, announce our new club, and round out with a chat about Kickstarter. There may even be a mention of earphones!

• Colonna Coffee
• Sir Gavin Ballard (see also Episode #42)
• Yorkshire Fat Rascal
• The Get Along Gang
• Sport Billy
• Super Lit Cat
• En Flique
• 8 Faces Collected
• Origin – The Ultimate Coffee Brew Stand
• Woodbuds

Happy 2018! Eschewing a long-standing tradition of not actually releasing shows we are kicking off the year as we mean to go on (for now) with a brand spanking new edition!

Join us for 50 glorious high fidelity minutes (true for one of us) and celebrate five years of the show. We don’t dwell too long on our golden non-award winning archive and go on to indulge in some chat, review a book, have a moan about Kickstarter projects, and for once don’t end on dog tech!

• Beyond Tellerrand Munich 2018
• Quiet: The Power of Introverts in a World That Can’t Stop Talking
• Space Gray Apple iMac Pro Stuff sold for Thousands
• The Cozydesk
• The Rise, Fall and Rise Again of the Creative Technologist:

Amid prevalent chaos and uncertainty over access to the essential services and commodities during the lockdown, we bring you the latest updates from your city.

How politicians and leaders on both the Left and Right fail to adequately aid mothers.

Every election cycle, women’s issues are a flashpoint in the public square. This year is no exception: Candidates on both sides are debating abortion, equal pay, family leave, and maternal mortality.

These political clashes often hinge on deeply held views about who women are, how they’re wired, and what they need. One of the most salient aspects of female identity is our maternal nature—the inclination (broadly speaking) to foster enduring ties with our offspring. Gender essentialism is fraught with land mines and dangerous generalities, and not all women experience the maternal pull. Nonetheless, most of us would agree that women’s biology is in fact distinctive, and the innate potential to bear children and bond with them not only carries great weight for the family but also shapes our commonwealth.

The political Left and Right mishandle these maternal instincts in different ways. For hard-line progressives, female “nature” is a social construct to embrace or escape—it doesn’t serve a normative purpose. We see this view play out legislatively. Liberal Democrats rightly pride themselves on defending family-friendly policies. But they concurrently promote pro-abortion policies that treat a woman’s bond with her child as entirely voluntary and even arbitrary—severed here, supported there. “To Planned Parenthood, an undesired life is no life at all,” writes Russell Moore in National Review.

Those on the Right have a nearly inverse enigma. Both center-right and far-right Republicans tend to value a woman’s distinct maternal nature and the children who come with it. But that helping hand comes up short in other arenas, as mothers are too often left to ...

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This handy, pocket-sized reference guide is an ideal resource for managers in both union and non-union environments. Basic Supervisory Management and Labour Relations provides practical advice on how to effectively handle day-to-day supervisory issues.

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

Bonus Feature
Your purchase includes a FREE eBook!

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

Published: March 2014

Why pay more? Now you can pay less and still get the content you need and can trust!

The 2014 Occupational Health and Safety Act with Regulations for Ontario is a resource that fulfills the provincial requirement for your organization to post the Ontario Occupational Health and Safety Act and includes all applicable regulations. View the Table of Contents

This functional, easy-to-use reference provides you with:

• A free eBook for easy searching and mobility
• A handy and informative Workplace Safety Q&A section (exclusive)
• A helpful index that includes page numbers

BULK DISCOUNTS ARE AVAILABLE. Click here to request a quote. No up-charge for custom print runs over 500 copies. Place your own colour scheme/logo on the cover page.

Topics covered:

• Confined Spaces
• Construction Projects
• Control of Exposure to Biological or Chemical Agents
• Critical Injury — Defined
• Designated Substance — Asbestos on Construction Projects and in Buildings and Repair Operations
• Designated Substances
• Diving and Farming Operations
• Roll-Over Protective Structures
• Teachers
• Firefighters — Protective Equipment
• Health Care and Residential Facilities
• Industrial Establishments
• Inventory of Agents or Combinations of Agents
• Joint Health and Safety Committees — Exemption from Requirements
• Mines and Mining Plants
• Needle Safety
• Occupation

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

  
  
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Upledger, John E., 1932-

Upledger, John E., 1932- author

Lahad, Mooli