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Federal Taxation: Basic Principles (2013) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 11:57:48 GMT

Available: April 2012

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses.

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.
 
It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

  1. Introduction to Federal Taxation and Understanding the Federal Tax Law
  2. Tax Research, Practice and Procedure
  3. Individual Taxation-An Overview
  4. Gross Income
  5. Gross Income-Exclusions
  6. Deductions: General Concepts and Trade or Business Deductions
  7. Deductions: Business/Investment Losses and Passive Activity Losses
  8. Deductions: Itemized Deductions
  9. Tax Credits, Prepayments and Special Methods
  10. Property Transactions: Determination of Basis and Gains and Losses
  11. Property Transactions: Nonrecognition of Gains and Losses
  12. Property Transactions: Treatment of Capital and Section 1231 Assets
  13. Tax Accounting
  14. Deferred Compensation and Education Savings Plans
  15. Tax Planning for Individuals
  16. Partnerships,Corporations and S Corporations
  17. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
  18. Income Taxation of Trusts and Estates
-Appendix
-Glossary of Tax Terms
-Finding Lists
-Table of Cases
-Topical Index


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Federal Taxation of Business Organizations and Their Owners (U.S.)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 10:02:43 GMT

Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges.

Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms.

-    Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
-    Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
-    Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.     
-    End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.  

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Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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Federal Tax Study Manual (2014) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 11:48:56 GMT

Available: April 2012

Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.


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Federal Tax Practitioner’s Guide (2015) (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 09:27:16 GMT

Author: Susan Flax Posner

Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles.

This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The  Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that present the details in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues
The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered.

Key Tax Return Filing Facts    
Excise Tax Rates    
Federal Tax Calendar (if available at time of publication)
    
Figuring the Individual Income Tax
1.    Individuals — Filing Status, Personal Exemptions, Standard Deduction    
2.    Gross Income —  Inclusions    
3.    Retirement Plans    
4.    Employee Fringe Benefits    
5.    Gross Income —  Exclusions    
6.    Gain or Loss —  Basis —  Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals
    
Maximizing Deductions and Credits
9.    Personal Deductions    <

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:18:22 GMT

Mark L. Ascher. J.D., LL.M.,

Brings you up to date on the latest developments in this complex and constantly changing area.

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements.

1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Revenue Rulings
Table of Federal Statutes
Table of State Statutes
Table of Uniform and Model Acts
Table of Restatements of Law
Index

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 11:34:47 GMT

Available: June 2012

Author: Mark L. Ascher

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:

  1. The Income Tax Meaning of Estates and Trusts
  2. Decedent's Income Tax Liability for the Year of Death
  3. Income in Respect of Decedents
  4. Partnership Interests
  5. Distributable Net Income
  6. The Charitable Deduction
  7. Distributions
  8. The Passive Activity Rules
  9. The Throwback Rule
  10. Grantor Trusts
  11. Split-Interest Charitable Trusts
  12. Termination and Modification
  13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Loose-leaf book

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Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 10:10:36 GMT

Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout

Among the subjects covered in this quick answer reference are:
- Decedent's last return
- Death of a partnership member
- Decedent's stock holdings
- Income tax return of estate or trust
- Grantor trusts
- Beneficiary's tax liability
- Bankruptcy estates
- Fiduciary duties and liabilities


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Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 15:09:57 GMT

At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.

This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed.

Among the subjects covered in this quick answer reference are:

  • Decedent's last return
  • Death of a partnership member
  • Decedent's stock holdings
  • Income tax return of estate or trust
  • Grantor trusts
  • Beneficiary's tax liability
  • Bankruptcy estates
  • Fiduciary duties and liabilities
9780808038382  6" x 9"     240 pages

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Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 09:23:21 GMT

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

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

  • Basic Concepts
  • Determining Total Original Issue Discount
  • Imputed Interest on Debt Issued for Property
  • Below-Market and Intercompany Loans
  • Current Inclusion and Deduction of OID
  • Accounting for Interest
  • Short-term Obligations
  • Variable Rate Debt Instruments
  • Contingent Debt Instruments and Integration
  • OID: Additional Special Topics
  • Market Discount
  • Bond Premium
  • Sales, Exchanges, Recapitalizations and Redemptions
  • Debt Modifications
  • Cancellation of Debt
  • Coupon Stripping
  • Information Reporting and Withholding
  • International Issues
9780808039143    6" x 9"    1,368 pages

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Federal Income Taxation of Debt Instruments (2013 Supplement) (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 13:50:02 GMT

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

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

CONTENTS:

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

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Federal Income Tax: Code and Regulations— Selected Sections (2013-2014) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 11:17:43 GMT

 Author: Martin B. Dickinson

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

Special features of this volume include:

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

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

1,776 pages

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Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.)

By www.cch.ca
Published On :: Fri, 30 May 2014 09:13:00 GMT

Martin B. Dickinson

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

Special features of this volume include:

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

The 2014-2015 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2014 and other significant developments that took place throughout the year.

7 ½" x 10"    1,776 pages


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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:05:11 GMT

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

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

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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)
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Federal and State Taxation of Limited Liability Companies (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 30 May 2014 09:08:20 GMT

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

7" x 10" 1,064 pages

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Federal and State Taxation of Limited Liability Companies (2014) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 11:07:23 GMT

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

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    Estate Planning (2013 Edition) (U.S.)

    By www.cch.ca
    Published On :: Mon, 29 Oct 2012 13:40:52 GMT

    Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.

    Volume One

    • Chapter 1 Introduction
    • Chapter 2 Intestacy: Estate Plans by Operation of State Law
    • Chapter 3 Wills as Estate Planning Instruments
    • Chapter 4 Trusts as Estate Planning Instruments
    • Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries
    • Chapter 6 Inter Vivos Transfers
    • Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers

    Volume Two

    • Chapter 8 Nonprobate Transfers: Life Insurance
    • Chapter 9 Nonprobate Transfers: Retirement Benefits
    • Chapter 10 Concurrent Interests
    • Chapter 11 Future Interests
    • Chapter 12 Powers of Appointment: Building Flexibility Into the Plan
    • Chapter 13 Marital Deduction Planning
    • Chapter 14 Charitable Deduction Planning
    • Chapter 15 Postmortem Estate Planning: Administration and Compliance

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    Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)

    By www.cch.ca
    Published On :: Fri, 30 May 2014 09:01:56 GMT

    William D. Mitchell, J.D.

    Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation.

    Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

    Chapter 1 The Accumulation and Preservation of Wealth
    Chapter 2 Wills, Revocable Trusts, and Other Alternatives
    Chapter 3 Overview of Tax Principles
    Chapter 4 The Marital Deduction
    Chapter 5 Bypass Trusts
    Chapter 6 Gifts
    Chapter 7 Life Insurance
    Chapter 8 Annuities
    Chapter 9 Valuation of Business Interests and Other Property
    Chapter 10 Charitable Contributions
    Chapter 11 Funding for Liquidity
    Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
    Chapter 13 Asset Protection
    Chapter 14 Benefits and Domestic Relations
    Chapter 15 Post-Death Estate Planning
    Chapter 16 Benefit Plans
    Chapter 17 Tax-Qualified Retirement Plans
    Chapter 18 Employee Stock Ownership Plans
    Chapter 19 Nonqualified Retirement Plans
    Chapter 20 Personal Investing
    Chapter 21 Business Transfers
    Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
    Chapter 23 Tax-Qualified Plan Distributions
    Chapter 24 Distributions From Nonqualified Plans
    Chapter 25 Protection of Retirement Income
    Chapter 26 Incapacity and Other Retirement Issues
    Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
    Chapter 28 Estate Planning for Nonqualified Retirement Plans
    Chapter 29 IRA Distributions
    Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
    Chapter 31 Family Limited Partnerships
    Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables
    Appendix B Act/Public Law Number

    7" x 10"    1,300 pages

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    Estate & Retirement Planning Answer Book, 2014 Edition (U.S.)

    By www.cch.ca
    Published On :: Fri, 31 May 2013 11:00:05 GMT

    Author: William D. Mitchell, J.D.

    Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

    Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

    Chapter 1 The Accumulation and Preservation of Wealth
    Chapter 2 Wills, Revocable Trusts, and Other Alternatives
    Chapter 3 Overview of Tax Principles
    Chapter 4 The Marital Deduction
    Chapter 5 Bypass Trusts
    Chapter 6 Gifts
    Chapter 7 Life Insurance
    Chapter 8 Annuities
    Chapter 9 Valuation of Business Interests and Other Property
    Chapter 10 Charitable Contributions
    Chapter 11 Funding for Liquidity
    Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
    Chapter 13 Asset Protection
    Chapter 14 Benefits and Tax Planning in Marital Settlements
    Chapter 15 Post-Death Estate Planning
    Chapter 16 Benefit Plans
    Chapter 17 Tax-Qualified Retirement Plans
    Chapter 18 Employee Stock Ownership Plans
    Chapter 19 Nonquaified Retirement Plans
    Chapter 20 Personal Investing
    Chapter 21 Business Transfers
    Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
    Chapter 23 Tax-Qualified Plan Distributions
    Chapter 24 Distributions From Nonqualified Plans
    Chapter 25 Protection of Retirement Income
    Chapter 26 Incapacity and Other Retirement Issues
    Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
    Chapter 28 Estate Planning for Nonqualified Retirement Plans
    Chapter 29 IRA Distributions
    Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
    Chapter 31 Family Limited Partnerships
    Appendix A Treasury Regulations Section

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    Estate & Gift Tax Handbook (2014) (U.S.)

    By www.cch.ca
    Published On :: Fri, 30 May 2014 08:56:38 GMT

    Susan Flax Posner

    Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

    The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook:

    • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
    • Form 1041, United States Income Tax Return for a Trust
    • Form 1041, United States Income Tax Return for an Estate
    • Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
    • Form 1040, Decedent's Final Individual Income Tax Return.
    All relevant terms and key concepts are thoroughly defined and illustrated.

    Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
    Chapter 2: The Federal Gift Tax
    Chapter 3: Revocable Living Trusts
    Chapter 4: Life Insurance
    Chapter 5: Anti-Freeze Valuation Rules
    Chapter 6: GRITs, GRATs, GRUTs
    Chapter 7: Qualified Personal Residence Truats (QPRTs)
    Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
    Chapter 9: Tax-Free Gifts
    Chapter 10: Charitable and Split Interest Transfers
    Chapter 11: Marital Deduction
    Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool
    Chapter 13: Family Limited Partnerships (FLPs)
    Chapter 14: Calculation of the Gift Tax
    Chapter 15: Portability
    Chapter 16: Transfer Taxes Imposed on Expatriates
    Chapter 17: The Gift Tax Return-Form 709
    Chapter 18: The Federal Estate Tax
    Chapter 19: Valuation
    Chapter 20: Estate Tax Deductions
    Chapter 21: Estate Tax Credits
    Chapter 22: Computation of Estate Tax
    Chapter 23: Opinions for Paying the Estate Tax
    Chapter 24: The Estate Tax Return-Form 706
    Chapter 25: Generation-Skipping Transfer Tax
    Chapter 26: Decedent's Final Income Tax Return
    Chapter 27: Sample of Decedent's Final Income Tax Return
    Chapter 28: Income Taxation of Trusts and Estates
    Chapter 29: Sample Income Tax Returns for Trusts
    Chapter 30: Sample Income Tax Returns for Estates
    Appendix A: Glossary of Terms

    7-1/2" x 10"   1,292 pages

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    Estate & Gift Tax Handbook (2013) (U.S.)

    By www.cch.ca
    Published On :: Fri, 31 May 2013 10:10:10 GMT

    Author: Susan Flax Posner

    Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

    The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year.

    Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

    The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook:

    -Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
    -Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
    -Form 1041, United States Income Tax Return for a Trust
    -Form 1041, United States Income Tax Return for an Estate
    -Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
    -Form 1040, Decedent's Final Individual Income Tax Return.

    Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
    Chapter 2: The Federal Gift Tax
    Chapter 3: Revocable Living Trusts
    Chapter 4: Life Insurance
    Chapter 5: Anti-Freeze Valuation Rules
    Chapter 6: GRITs, GRATs, GRUTs
    Chapter 7: Qualified Personal Residence Truats (QPRTs)
    Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
    Chapter 9: Tax-Free Gifts
    Chapter 10: Charitable and Split Interest Transfers
    Chapter 11: Marital Deduction
    Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool
    Chapter 13: Family Limited Partnerships (FLPs)
    Chapter 14: Calculation of the Gift Tax
    Chapter 15: Gifts by Nonresident Citizens
    Chapter 16: Transfer Taxes Imposed on Expatriates
    Chapter 17: The Gift Tax Return — Form 709
    Chapter 18: The Federal Estate Tax
    Chapter 19: Valuation
    Chapter 20: Estat

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    Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

    By www.cch.ca
    Published On :: Thu, 18 Sep 2014 09:17:31 GMT

    Author: Linda M. Johnson, Ph.D., CPA

    Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
    • Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
    • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
    • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:
    1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
    2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
    3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.
    9780808038009   8-1/2" x 11"    848 pages


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    Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.)

    By www.cch.ca
    Published On :: Thu, 25 Oct 2012 13:22:52 GMT

    Author: Linda M. Johnson, Ph.D., CPA

    Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
    • Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
    • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
    • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    1. Overview of the Tax Structure
    2. Tax Determination, Payments and Reporting Procedures
    3. Gross Income Inclusions
    4. Gross Income Exclusions and Deductions for AGI
    5. Personal Itemized Deductions
    6. Other Itemized Deductions
    7. Self-Employment
    8. Depreciation and Amortization
    9. Rental Activities
    10. Property: Basis and Nontaxable Exchanges
    11. Property: Capital Gains and Losses, and Depreciation Recapture
    12. NOLs, AMT, and Business Tax Credits
    13. Withholding, Payroll, and Estimated Taxes
    14. C Corporations
    15. Partnerships and S Corporations

      16.       Tax Tables
            Earned Income Credit Tables
    848 pages


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    Education Planning Answer Book (2014) (U.S.)

    By www.cch.ca
    Published On :: Fri, 30 May 2014 08:34:30 GMT

    Dorinda D. DeScherer, J.D.

    A one-stop resource for the professional who advises families on the tax and financial issues connected with education planning.

    Whether you are an accountant, lawyer or financial planner, whether a client’s child is still in diapers or is about to enter college, this book will provide you with comprehensive and straightforward answers to the most vexing questions that arise in connection with education planning.

    For example, the book will put at your fingertips the answers to such questions as:

    • How is a college student taxed on job earnings and investment income?
    • How should a trust agreement be drafted to avoid gift taxes?
    • When is a gift of investment property to a college student preferable to a gift of cash?
    • When can be cost of college be deducted as a business expense?
    • Why should upper-income clients fill out the Free Application for Federal Student Aid (FAFSA)?
    • When will a loan to a college student increase the lender’s income taxes?
    • Why is a home equity loan to pay college costs more advantageous than other kinds of borrowings?
    • How will saving for college through multiple Section 529 plans benefit clients?
    • How does a Coverdell Education Savings Account compare to a Section 529 plan as a college savings vehicle?
    • When does reporting the interest on education savings bonds sooner rather than later make tax sense?
    • Which college expenses qualify for the education tax credits?
    • How did the new health reform law affect student loan programs?
    The appendices contain Education Tax Facts, a list of available Section 529 plans and contact information, a glossary of key terms, useful websites, and other aids to education planning.

    Chapter 1 Income Taxation of Students and Their Parents
    Chapter 2 Family Gift-Giving
    Chapter 3 Taxation of Trusts and Custodial Accounts
    Chapter 4 Section 529 Plans
    Chapter 5 Coverdell Education Savings Accounts
    Chapter 6 Education Savings Bonds
    Chapter 7 Education Tax Credits
    Chapter 8 Deduction for Education Expenses
    Chapter 9 Tapping Family Resources
    Chapter 10 Financial Aid
    Chapter 11 Scholarships and Fellowships
    Chapter 12 Student Loan Tax Incentives
    Chapter 13 Employer-Provided Education Assistance
    Appendix A Education Tax Facts for 2011
    Appendix B Education Tax Benefits Chart
    Appendix C Glossary
    Appendix D State Section 529 Plans
    Appendix E Coverdell ESA Trust (Form 5305-E)
    Appendix F Coverdell ESA Custodial Account (Form 5305-EA)
    Appendix G FAFSA Form
    Appendix H Directory of State Education Resources
    Appendix I Helpful Education Planni

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    CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.)

    By www.cch.ca
    Published On :: Fri, 19 Sep 2014 11:47:55 GMT

    Author:  Bert L. Swain, CPA

    Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

    All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

    • Opening for Letter
    • Cash
    • Investments
    • Accounts Receivable
    • Inventory
    • Fixed Assets
    • Sales, Invoicing, and Revenue
    • Purchasing and Expenses
    • Accounts Payable
    • Payroll
    • Taxes
    • Insurance Coverage
    • Equity
    • Grants
    • Organizational/Governance Structure
    • Administrative Issues
    • Computer Systems
    • Annual Audit and Client Cooperation
    • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
    • SAS-99 and the Sarbanes-Oxley Act of 2002
    • Closing for Letter
    • The Auditor's Communication with Those Charged with Governance
    9780808039136    6" x 9"     312 pages

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    CPA's Guide to Management Letter Comments, with CD-ROM (2014) (U.S.)

    By www.cch.ca
    Published On :: Thu, 25 Oct 2012 11:03:24 GMT

    Author: Bert L. Swain, CPA

    Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

    All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

    • Opening for Letter
    • Cash
    • Investments
    • Accounts Receivable
    • Inventory
    • Fixed Assets
    • Sales, Invoicing, and Revenue
    • Purchasing and Expenses
    • Accounts Payable
    • Payroll
    • Taxes
    • Insurance Coverage
    • Equity
    • Grants
    • Organizational/Governance Structure
    • Administrative Issues
    • Computer Systems
    • Annual Audit and Client Cooperation
    • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
    • SAS-99 and the Sarbanes-Oxley Act of 2002
    • Closing for Letter
    • The Auditor's Communication with Those Charged with Governance
    312 pages

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    Corporate Controller's Handbook of Financial Management (2014-2015) W/CD-ROM (U.S.)

    By www.cch.ca
    Published On :: Mon, 10 Mar 2014 14:05:50 GMT

    Jae K. Shim, PhD,
    Joel G. Siegel, Ph.D., CPA,
    Nick Dauber, MS, CPA

    A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management. Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give CFOs, corporate financial managers, and controller’s quick answers to day-to-day questions.

    The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

    This edition also includes a free, back-of-the book CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

    - Capital Budgeting: Advice of Project Change Form
    - Capital Budgeting: Appropriation Request Form
    - Capital Budgeting: Economic Feasibility Study for a New Information System
    - Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
    - Capital Budgeting: Lease Versus Purchase Evaluation Report
    - Capital Budgeting: Project Application Form
    - Internal Control: Internal Control Assessment Form
    - Internal Control: Computer Applications
    - Checklist: Medium to Large Business
    - Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
    - Variance Analysis: Daily Labor Mix Report
    - Variance Analysis: Daily Material Usage Report by Week
    - Variance Analysis: Labor Performance Report
    - Variance Analysis: Monthly Material Variance Report
    - Variance Analysis: Marketing Performance Report for a Regional Sales Manager
    - Variance Analysis: Marketing Performance Report for a Vice-President

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    Affordable

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    Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.)

    By www.cch.ca
    Published On :: Fri, 09 Mar 2012 10:55:39 GMT

    Available: June 2012

    A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions. 

    The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

    This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

    • Capital Budgeting: Advice of Project Change Form
    • Capital Budgeting: Appropriation Request Form
    • Capital Budgeting: Economic Feasibility Study for a New Information System
    • Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
    • Capital Budgeting: Lease Versus Purchase Evaluation Report
    • Capital Budgeting: Project Application Form
    • Internal Control: Internal Control Assessment Form
    • Internal Control: Computer Applications
    • Checklist: Medium to Large Business
    • Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
    • Variance Analysis: Daily Labor Mix Report
    • Variance Analysis: Daily Material Usage Report by Week
    • Variance Analysis: Labor Performance Report
    • Variance Analysis: Monthly Material Variance Report
    • Variance Analysis: Marketing Performance Report for a Regional Sales Manager
    • Variance Analysis: Marketing Performance Report for a Vice-President

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    Construction Industry Tax Issues, 2013 (U.S.)

    By www.cch.ca
    Published On :: Thu, 21 Mar 2013 09:20:46 GMT

    A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to participants in the construction industry including contractors, subcontractors, and real estate developers.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as accounting for long or short term construction contracts, common deductible business expenses, and classifying workers as employees or independent contractors.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.
     
    Accounting for Construction Contracts
    • Accounting for Long-Term Contracts
    — Percentage-of-Completion Method (PCM)
    — Look-Back Interest
    — Home Construction Contract Exception
    — Small Construction Contractor Exception
        — Completed Contract Method
    • Accounting for Short-Term Contracts
        — Cash Method
        — Accrual Method
    — Exempt-Contract Percentage of Completion Method
    • Allocation of Costs
    • Changing Accounting Methods

    Business Expenses
    • Trade or Business Expenses
        — Tools and Supplies
        — Rental Equipment
        — Insurance
        — Business Licenses
        — Trade Association Dues
        — Legal and Professional Fees
        — Advertising
    • Compensation and Benefits
    • Taxes and Interest
    • Code Sec. 179 Expensing and Depreciation
    • Car and Truck Expenses
    • Travel, Meals, and Entertainment
    • Home Office Expenses
    • Domestic Production Activities

    Business Expenses continued …
    • Other Business Expenses
    — Business Bad Debts
    — Casualty Losses
    — Net Operating Losses (NOLs)
    — Continuing Education

    Employee Tool Reimbursement Plans
    • Accountable v. Non-Accountable Plans
    • Business Connection
    • Substantiation of Expenses
    • Return of Excess Reimbursements

    Employment and Other Taxes
    • Employee vs. Independent Contractor
        — Worker Classification
        — Subcontractors
        — Day Laborers
    • Income Tax Withholding
        — Backup Withholding
    • FICA & FUTA Taxes
    • Self-Employment Income
    • Other Taxes

    Real Estate Developers
    • Real Property Subdivided for Sale
    • Common Improvements
    • Acquisition Costs
    • Sale or Disposit

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    CCH Accounting for Income Taxes, 2015 Edition (U.S.)

    By www.cch.ca
    Published On :: Mon, 10 Mar 2014 13:53:28 GMT

    Richard Petersen

    Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

    Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

    Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication.

    Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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    CCH Accounting for Income Taxes, 2014 Edition (U.S.)

    By www.cch.ca
    Published On :: Fri, 22 Mar 2013 10:15:34 GMT

    Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

    Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification.  The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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    CCH Accounting for Income Taxes, 2013 Edition (U.S.)

    By www.cch.ca
    Published On :: Fri, 09 Mar 2012 14:50:27 GMT

    Available: June 2012

    Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

    Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

    Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication.

    Appendix III     contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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    Business Tax Answer Book (2015) (U.S.)

    By www.cch.ca
    Published On :: Thu, 29 May 2014 15:10:41 GMT

    Dorinda D. DeScherer, J.D.

    An accessible, practical, plain-language and comprehensive reference source for tax information for accountants, attorneys, business owners, and other business advisors.

    In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, this book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

    TABLE OF CONTENTS:

    • Sole Proprietorships and Home-Based Businesses
    • Partnerships and Limited Liability Companies
    • C Corporations
    • S Corporations
    • Tax Accounting
    • Business Income and Deductions
    • Depreciation
    • Travel and Entertainment Expenses
    • Employee Health and Accident Benefits
    • Employee Fringe Benefits
    • Retirement Plans
    • Owner-Corporation Transactions
    • Sales and Other Dispositions of Business Assets
    • Payroll Taxes
    • Troubleshooting

    7" x 10"    760 pages

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    Business Succession Planning Answer Book – 2015 (U.S.)

    By www.cch.ca
    Published On :: Thu, 18 Sep 2014 15:00:02 GMT

    Author: Ann Burns

    Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals.

    Chapter 1         Introduction to Business Succession Planning
    Chapter 2         The Advisor's Role in Business Succession Planning
    Chapter 3         Non-Tax Aspects of Family Business Succession
    Chapter 4         Common Goals of Business Owners
    Chapter 5         Key Features of Buy-Sell Agreements for the Business Owner
    Chapter 6         Key Features of an Estate Plan for the Business Owner
    Chapter 7         Redemptions, Recapitalizations, and Restructuring
    Chapter 8         Transfers to Outsiders: Selling the Business
    Chapter 9         Transfers to Insiders: Employees, Management, Other Shareholders
    Chapter 10       Transfers to Family
    Chapter 11       Charitable Strategies and Business Succession Planning
    Chapter 12       Valuation in Business Succession Planning

    9780808039129   7" x 10"      300 pages


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    Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.)

    By www.cch.ca
    Published On :: Fri, 22 Mar 2013 10:21:46 GMT

    Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO).

    Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations.

    The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions.

    The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology.

    A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book.

    PART I: Risk Management-Based Auditing
    1.      Overview of Enterprise Risk Management
    2.      The Enterprise Risk Management Funnel
    3.      Evolution of Auditing Approaches
    4.      Strategy: The Beginning of the Journey
    5.      Risk Assessment: Business Level
    6.      Risk Assessment Qualification Techniques
    7.      Entity-Level Control
    8.      Risk Assessment: Process Level
    9.      Process Design Phase
    10.      Testing Phase
    11.      Risk Infrastructure Assessment
    12.      Action Planning Phase: The Real Value
    13.      Monitoring and Follow-Up
    14.      Auditing the ERM Process
    15.      The Future of Risk Management-Based Auditing
    16.     Frequently Asked Questions

    PART II: Case Studies
    17.  Case Study: Business Risk Assessment
    18.  Case Study: Risk Management Infrastructure
    19.  Case Study: Close the Books
    20.  Case Study: Inventory
    21.  Case Study: Procurement
    22.  Case Study: Accounts Payable and Disbursements
    23.  Case Study: Accounts Receivable and Collections
    24.  Case Study: Quality Assurance
    25.  Case Study: Payroll and Relat

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    Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

    By www.cch.ca
    Published On :: Thu, 29 May 2014 15:01:49 GMT

    Philip Wilson

    The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

    Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

    The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

    It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

    The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

    • Agriculture, forestry, fishing, and hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale trade
    • Retail trade
    • Transportation and warehousing
    • Information
    • Finance and insurance
    • Real estate and rental leasing
    • Professional, scientific and technical services
    • Management of companies (holding companies)
    • Administrative and support and waste management and remediation services
    • Health care and social assistance
    • Arts, entertainment and recreation
    • Accommodation and food services
    • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

    8 ½" x 11"   824 pages

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    Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

    By www.cch.ca
    Published On :: Thu, 18 Sep 2014 08:35:52 GMT

    With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

    The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

    CHAPTER 1.    HEALTH CARE REFORM

    • Timeline and Implementation
    CHAPTER 2.     INDIVIDUALS
    • Individual Health Insurance Mandate
    • Health Insurance Premium Assistance Refundable Credit
    • Itemized Deduction for Medical Expenses
    • Medical Benefits for Children Under Age 27
    CHAPTER 3.     BUSINESSES
    • Employer Mandate to Provide Health Insurance
    • Small Employer Health Insurance Credit
    • Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
    • Health Flexible Spending Accounts Offered in Cafeteria Plans
    • Simple Cafeteria Plans
    • Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
    • Limitation on Excessive Employee Remuneration
    • Excise Tax on High Cost Employer-Sponsored Health Coverage
    • Excise Tax on Sales of Medical Devices
    • Fee on Manufacturers and Importers of Prescription Drugs
    • Additional Requirements for Charitable Hospitals
    CHAPTER 4.     INFORMATION REPORTING REQUIREMENTS
    • Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
    • Health Care Coverage Reporting
    • Reporting of Employer Health Insurance Coverage
    CHAPTER 5.     HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS
    • Establishment of Health Insurance Exchanges
    • Exchange Requirements—American Health Benefit Exchanges
    • Small Business Health Options Program (SHOP Exchange)
    • Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
    • Cost-Sharing Reductions
    • Advance Determinations and Payments
    • Contents of Essential Health Benefits Package
    • Grandfathered Plans in the Individual and Group Health Markets

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


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    Accounting Desk Book with CD (2015) (U.S.)

    By www.cch.ca
    Published On :: Fri, 19 Sep 2014 10:15:56 GMT

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

    A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

    The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

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


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

    By www.cch.ca
    Published On :: Mon, 07 Jan 2013 13:42:05 GMT

    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

    - U.S. Master Tax Guide, 2013
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    If you would like more details about this product, or would like to order a copy online, please click here.


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    2012 U.S. Tax Needs Diagnosis Card

    By www.cch.ca
    Published On :: Mon, 16 Apr 2012 10:16:38 GMT

    Answer a few questions using this simple tool and help us help you choose the most relevant package for you. Send us the results and we will then propose the best products among more than 400 titles. No obligation of any kind of course. You can download the diagnosis card here.

     

    You can also consult our US and International catalogue here.

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


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    FINANCIAL REPORTING
    Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
    Chapter 2: Revenue and Expenses
    Chapter 3: Stockholders' Equity
    Chapter 4: Statement of Cash Flows
    Chapter 5: Segment Reporting


    STANDARDS
    Chapter 6: Actions of the Financial Accounting Standards Board
    Chapter 7: Consolidation of Variable Interest Entities
    Chapter 8: Governmental Accounting
    Chapter 9: Governmental Fund Accounting
    Chapter 10: Not-for-Profit or Exempt Organizations
    Chapter 11: International Standards: Accounting
    Chapter 12: International Standards: Auditing, Ethics, Public Sector