You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws.

 Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips.

Editorial Notes and Cross-References

The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The full text of the Income Tax Act and Regulations

The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including:

• The full text of the Income Tax Act and Regulations as amended to July 2014;

• 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property;

• Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayer

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  Annotated Ontario Securities Legislation, 41st Edition

  By www.cch.ca
  Published On :: Mon, 20 Jul 2009 09:48:41 GMT

  This title is available as an 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: August 2014

  
  

  Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including:

  • Full text of the Ontario Securities Act, Regulation, and Forms
  • Ontario Securities Commission (OSC) Rules, Policies, and Notices
  • National Instruments and Policy Statements
  • Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices
  • Rules of Procedure

  It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP.

  What's new in the 41st Edition:

  • New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016
  • Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014
  • Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014
  • The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014
  • New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014

  
  

  Contributors
  Michael C. Nicholas
  Ian C . Michael<

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  Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition

  By www.cch.ca
  Published On :: Fri, 14 Aug 2009 13:31:46 GMT

  The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to:

  • Search research content instantly
  • Access your applicable CCH subscriptions; all integrated
  • Save research to your electronic client files
  • Enjoy access virtually anywhere

  Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada.

  This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011.

  Table of Contents (Condensed)

  CHAPTER 1 – INTRODUCTION
  CHAPTER 2 – REGISTRATION
  CHAPTER 3 – SUPPLY
  CHAPTER 4 – PLACE OF SUPPLY
  CHAPTER 5 – VALUE OF CONSIDERATION
  CHAPTER 6 – WHEN TAX IS PAYABLE
  CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS
  CHAPTER 8 – EXEMPT SUPPLIES
  CHAPTER 9 – ZERO-RATED SUPPLIES
  CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS
  CHAPTER 11 – REBATES
  CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS
  CHAPTER 13 – FINANCIAL INSTITUTIONS
  CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES
  CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX
  CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT

  About the Author:

  Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning.

  In 2010, If you would like more details about this product, or would like to order a copy online, please click here.

  
  

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  4

  University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue)

  By www.cch.ca
  Published On :: Fri, 09 Mar 2012 13:03:56 GMT

  The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference.

  • The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma)
  • PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance.
  • Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency.
  • Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules.
  • To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction.
  • The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions.
  • Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans.
  • The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments
  • International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S.
  • Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues.
  • Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world.

  Special Feature:

  • Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes.

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  4

  U.S. Master Tax Guide (2014)

  By www.cch.ca
  Published On :: Mon, 24 Sep 2012 13:50:39 GMT

  Hardbound Edition available in December 2013.
  
  The 2014 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.
  
  The 2014 U.S. Master Tax Guide's updated explanations cover:
  
  

  • Highlights of New Tax Developments
  • Tax Rates and Tax Tables
  • Individuals
  • Corporations
  • S Corporations
  • Partnerships
  • Trusts and Estates
  • Exempt Organizations
  • Income
  • Exclusions from Income
  • Business Expenses
  • Non-Business Expenses
  • Losses and Bad Debt
  • Depreciation, Amortization and Depletion
  • Tax Credits
  • Minimum Tax
  • Tax Accounting
  • Basis for Gain or Loss
  • Sales, Exchanges and Capital Gains
  • Installment Sales/Deferred Payment Sales
  • Securities Transactions
  • Tax Shelters/At-Risk Rules/Passive Losses
  • Retirement Plans
  • Corporate Acquisitions/Reorganizations
  • Taxation of Foreign Activities/Taxpayers
  • Returns and Payment of Tax
  • Withholding and Estimated Taxes
  • Examination of Returns – Collection of Tax
  • Penalties and Interest
  • Estate, Gift and Generation-Skipping Tax

  This book is conveniently cross-referenced to the IRC, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research.
  
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  4

  U.S. Master Property Tax Guide (2014)

  By www.cch.ca
  Published On :: Thu, 21 Mar 2013 10:10:45 GMT

  A practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes.
  
  Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes:
  

  • property subject to tax
  • exemptions and exclusions available for different classes of property and taxpayers
  • how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax
  • currently available credits and abatements of property tax
  • options available to taxpayers prior to the state court system
  • property tax due dates
  • key contacts in the various taxing jurisdictions, and more.

  
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  U.S. Master Depreciation Guide (2015)
  Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.)
  Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.)

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  4

  U.S. Master Multistate Corporate Tax Guide (2014)

  By www.cch.ca
  Published On :: Mon, 24 Sep 2012 14:34:53 GMT

  An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

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

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

  STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including:
  - Tax Rates
  - Tax Credits
  - Apportionment of Income
  - Combined Reporting
  - Consolidated Returns
  - Nexus
  - Net Operating Loss Carryforwards and Carrybacks
  - Return Filing Requirements
  - Alternative Minimum Taxes
  - Treatment of Flow-through Entities

  A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included.

  Related Products
  
  U.S. Master Tax Guide (2014)
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  California
  Connecticut
  Florida
  North Carolina
  Ohio
  Pennsylvania
  Illinois
  New Jersey
  New York
  Massachusetts
  Maryland
  Michigan
  Texas
  Multistate Corporate

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  4

  U.S. Master GAAP Guide (2014)

  By www.cch.ca
  Published On :: Fri, 31 May 2013 14:25:59 GMT

  Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA

  Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered.

  • First, flowcharts illustrate the decision process and accounting procedures.
  • Then, general discussion of the major provisions provides a context for understanding.
  • Finally, detailed examples show the specific computations and accounting requirements.

  This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today.

  • Topically arranged to follow the FASB's Accounting Standards Codification (ASC).
  • Serves as a working guide so practitioners can find solutions to complex practice problems quickly.
  • Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.
  • Enables clear understanding of the accounting requirements of the pronouncements.

  Chapters:

  1. General principles
  2. Presentation
  3. Assets
  4. Liabilities
  5. Equity
  6. Revenue
  7. Expenses
  8. Broad transactions
  9. Industry

  Also contains:

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

  1,112 pages

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

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

  This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.
  
  Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including:
  

  • Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
  • Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.
  • Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law.

  A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access.
  
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  Grantor Trust Answer Book, 2014 (US)
  Practical Guide to Estate Planning, 2014 Edition (with CD) (US)
  Price on Contemporary Estate Planning (2014) (US)
  Estate & Gift Tax Handbook (2013)
  Estate & Retirement Planning Answer Book, 2014 Edition
  Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series
  Multistate Guide to Estate Planning (2014) (w/CD)

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

  
  

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  4

  U.S. Master Depreciation Guide (2014)

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

  Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.

  Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected.

  The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes:

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

  Related Products
  
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  4

  U.S. Master Bank Tax Guide (2014)

  By www.cch.ca
  Published On :: Fri, 26 Oct 2012 12:05:25 GMT

  Author: Ronald W. Blasi, J.D., LL.M.

  Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.
  
  

  • Entities subject to bank tax rules
  • Accounting for interest, fee and other income
  • Discount, points and premium
  • Securities dealers and investors
  • Nonperforming loans
  • Modified debt
  • Foreclosures
  • Business expenses
  • Interest expense
  • Bad-debt deductions
  • Acquisitions
  • Business tax credits

  Valuable appendices provide:
  - IRS Industry Specialization Program Coordinated Issue Papers
  - The 13 Federal Judicial Circuits
  - The 12 Districts of the Federal Reserve System
  - Audit Technique Guide for Commercial Banking
   
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  Financial Products: Taxation, Regulation and Design (2014 Supplement) (US)
  Almanac of Business & Industrial Financial Ratios (2014)

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  4

  Transfer Pricing: Rules, Compliance and Controversy (4th Edition)

  By www.cch.ca
  Published On :: Thu, 14 Jun 2012 16:18:06 GMT

  Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. 

  • Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible goods, intangibles, and services
  • Complex cost-sharing planning principles, including buy-in*
  • Cutting edge e-commerce transfer pricing issues
  • U.S. penalty and documentation rules
  • Documentation with checklists, questionnaires and model report
  • U.S. penalty rules compared to those of other important countries
  • Overlap between transfer pricing and Customs valuation issues
  • Customs ruling based on an APA
  • In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
    • Developing a substantive/procedural strategy (with detailed flow-chart)
    • Preparing for examination
    • Identifying post-examination opportunities to resolve the dispute

  Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. 

  Table of Contents (Summary)
  Chapter 1   Introduction
  Chapter 2   General Principles of Code Sec. 482
  Chapter 3   Methods for Transfers of Tangible Property
  Chapter 4   Methods for Transfer of Intangible Property
  Chapter 5   Intercompany Services
  Chapter 6   Intercompany Loans and Advances
  Chapter 7   Penalties
  Chapter 8   The Code Sec. 1059A limitation
  Chapter 9   Overall strategy for compliance and controversy
  Chapter 10  Preparing transfer pricing documentation
  Chapter 11  Examination
  Chapter 12  Post-examination procedural alternatives
  Chapter 13  Advance pricing agreements
  Chapter 14  The OECD approach to transfer pricing
  Chapter 15  Customs valuation issues
  Chapter 16  State transfer pricing

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  4

  The Estate Planner's Handbook, 4th Edition

  By www.cch.ca
  Published On :: Fri, 29 May 2009 14:16:24 GMT

  An indispensable guide with substantial changes and important updates.

  The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions.

  New and emerging issues in the Estate Planning field

  The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include:

  • Jointly held property
  • The attribution rules
  • Tax Free Savings Accounts
  • Registered Disability Savings Plans
  • Legislative changes impacting taxation of charitable donations, the capital gains exemption

  Essential topics in the estate planning process addressed in this edition include:

  • Wills
  • Multiple Wills
  • Tax Planning the Will
  • Will Substitutes
  • Continuing Powers of Attorney
  • Health and Personal Care by Proxy
  • Some Basic Trust Law Concepts & Principles
  • Taxation of Basic Trusts Used in Estate Planning
  • Certain Other Trusts Used in Estate Planning
  • Charitable Donations
  • Taxation at Death
  • United States Estate & Gift Tax
  • Probate
  • Dependants' Relief
  • Planning for the Disabled
  • Obligations to spouses and dependants
  • Rollovers to RRSPs and RRIFs

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  4

  Taxation of the Entertainment Industry, 2014 (U.S.)

  By www.cch.ca
  Published On :: Thu, 18 Sep 2014 11:06:18 GMT

  Author: Schuyler M. Moore
  
  Taxation of the Entertainment Industry is an insightful treatise that helps practitioners in entertainment tax planning spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.
  
  Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:
  

  • Know how the law characterizes ownership rights and interests
  • Choose a business form that provides maximum tax advantage
  • Determine the best time to report and recognize income
  • Reduce the tax burden through deductions, depreciation, and the investment tax credit
  • Avoid liability for failure to withhold wages
  • Realize tax deferral and tax savings through foreign production or distribution
  • Discover innovative and creative strategies for financing film production and distribution, and  
  • Pay close attention to the special tax considerations that apply to talent.

  Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.
  

  • Overview
  • Fundamental Characterization Issues
  • Choice of Entity
  • Income Recognition, Timing and Characterization
  • Deductions and Depreciation
  • Wage Withholding
  • Foreign Production and Distribution
  • U.S. Tax Withholding on Foreign Persons
  • Financing Using Domestic Tax Shelters
  • Other Financing Methods
  • Tax Planning for Talent
  • California Taxation
  • The Sports Industry
  • The Music Industry
  • Film Financing
  • Forms

  9780808039631    6" x 9"      456 pages
  
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  Taxation of Individual Retirement Accounts, 2014 (U.S.)

  By www.cch.ca
  Published On :: Mon, 17 Mar 2014 13:38:11 GMT

  David J. Cartano, J.D.
  
  Analyzes all the tax laws applicable to individual retirement accounts.
  
  The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA.
  
  The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law.
  
  The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.
  
  Contents Includes:
  

  • Introduction
  • Traditional IRA
  • Spousal IRA
  • Roth IRA
  • Coverdell Education Savings Account
  • Rollover IRA
  • Transfer IRA
  • SEP IRA
  • SARSEP IRA
  • Individual Retirement Annuity
  • Conduit IRA
  • Employer and Employee Association Trusts
  • Payroll Deduction IRA
  • SIMPLE IRA
  • Deemed IRA Under Employer Plan
  • Prohibited Transactions
  • Disclosure Statement
  • Investments
  • Bankruptcy, Tax Liens and Creditors
  • Trustees and Custodians
  • Reporting Requirements
  • Divorce and Property Settlement Agreements
  • Rulings
  • Excise Taxes and Penalties
  • ERISA
  • State Taxes
  • Taxation of Distributions
  • Premature Distributions
  • Minimum Distributions During Lifetime
  • Minimum Distributions on Death
  • Withholding Taxes
  • Foreign Beneficiaries
  • Estate Beneficiaries
  • Trust Beneficiaries
  • Charitable Beneficiaries
  • Beneficiary Designation Forms
  • Estate Taxes

  The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012.
  
  
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  4

  Taxation of Compensation and Benefits (2014) (U.S.)

  By www.cch.ca
  Published On :: Mon, 17 Mar 2014 13:31:17 GMT

  David J. Cartano, J.D.
  
  Brings together all areas of compensation and benefits law.
  
  The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes.
  
  The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights.
  
  The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.
  
  CONTENTS:
  - Employee Compensation
  - Fringe Benefits
  - Accident and Health Plans
  - Automobile Expense
  - Voluntary Employees' Beneficiary Association
  - Cafeteria Plans
  - Family and Dependent Care Assistance
  - Life Insurance
  - Golden Parachute Payments
  - International Aspects of Compensation
  - Personal Service and Loan-Out Corporations
  - Stock Option Plans
  - Section 423 Employee Stock Purchase Plans
  - Restricted Stock
  - Other Stock Plans
  - Social Security and Medicare
  - Individual Retirement Accounts
  - Qualified employer Retirement Plans
  - Deferred Compensation
  - Tax-deferred Annuities
  - Section 457 Plans
  
  The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act.
  
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  State Tax Handbook (2015)
  Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

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  4

  Tax Planning Strategies (2013-2014) (U.S.)

  By www.cch.ca
  Published On :: Fri, 31 May 2013 14:16:53 GMT

  Completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law.

  • Importance of Tax Planning
  • Income Subject to Tax
  • Making Deductions Count
  • Investment Decisions
  • Retirement Planning Considerations
  • Minimizing Estate and Gift Taxes
  • Family Tax Planning Strategies
  • Estimated Tax
  • Business Planning

  The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information.

  Chapter 1: Importance of Tax Planning
  Chapter 2: Income Subject to Tax
  Chapter 3: Making Your Deductions Count
  Chapter 4: Investment Decisions
  Chapter 5: Retirement Savings
  Chapter 6: Early Retirement and Post-Retirement Strategies
  Chapter 7: Estate Planning – Minimizing Estate and Gift Taxes
  Chapter 8: Family Strategies
  Chapter 9: Education Incentives
  Chapter 10: Estimated Tax
  Chapter 11: Business Planning
  Chapter 12: Tax Strategies for the Self-Employed
  Appendices

  • Tax Planning Checklist
  • Tax Calendar
  • Income Tax Rates
  • Deduction Checklist

  196 pages

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  State Tax Handbook (2015)
  

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  4

  Tax Planning for Troubled Corporations (2014) (U.S.)

  By www.cch.ca
  Published On :: Thu, 25 Oct 2012 14:04:57 GMT

  Authors:  Gordon D. Henderson, J.D. and
                   Stuart J. Goldring, J.D.

  Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy.

  • Developing a strategy for a failing company
  • Bankruptcy versus nonbankruptcy restructuring
  • Deductions and accrual of interest
  • Debt modification
  • One-company equity-for-debt re-capitalization
  • Two-company reorganizations involving a failing company
  • Utilizing tax losses
  • Special problems of multi-company debtor groups
  • Liquidating trusts, escrow, and the like
  • Bankruptcy aspects of federal tax procedure
  • State and local tax aspects of bankruptcy
  • Liquidating bankruptcies
  • Deductibility of expenses during bankruptcy

  Related Products
  
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  INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
  Income Tax Regulations (Winter 2014 Edition), December 2013 (US)
  Almanac of Business & Industrial Financial Ratios (2014)

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  4

  Tax Compliance for Tax-Exempt Organizations (2014) (U.S.)

  By www.cch.ca
  Published On :: Mon, 17 Mar 2014 13:24:57 GMT

  Steven D. Simpson, J.D., LL.M
  
  Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas:
  

  • tax law and the rules that govern compliance
  • reporting requirements
  • compliance steps, choices and mechanisms
  • accounting.

  CONTENTS:
  
  1. Introduction to Tax-Exempt Organizations
  2. Distinctions Between Private Foundations and Public Charities
  3. Organizational and Operational Considerations
  4. Private Inurement, Private Benefit, and Intermediate Sanctions
  5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
  6. Political and Legislative Activities of Public Charities
  7. Private Foundation Excise Taxes
  8. Exemption Application Procedures
  9. Annual Returns and Disclosure Requirements
  10. Charitable Contribution Deduction Requirements and Information for Donors
  Appendix A: Sample Form 1023 and Accompanying Documents
  Appendix B: Sample Form 1024 and Accompanying Documents
  Appendix C: Sample Forms 990, 990-PF, and 990-T
  Appendix D: Publication 557
  Appendix E: Publication 3833
  
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  Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
  State Tax Handbook (2015)
  

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  4

  Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)

  By www.cch.ca
  Published On :: Thu, 25 Oct 2012 10:57:07 GMT

  Authors: Jerome Ostrov, 
                   Kevin Kaiser, 
                   Robert Collins

  Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only.

  Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed.
  
  Chapter 1        The Personal Residence
  Chapter 2        Real Estate Partnerships
  Chapter 3        Limited Liability Companies
  Chapter 4        Passive Loss and At-Risk Limitations
  Chapter 5        Real Estate Investment Trusts
  Chapter 6        Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate
  Chapter 7        Exchanges of Like-Kind Property and Involuntary Conversions
  Chapter 8        Construction, Improvement and Leasing of Real Estate;
                            Associated Deductions, Depreciation, and Credits
  Chapter 9        Capital Gains Treatment and Installment Sales Provisions
  Chapter 10      Charitable Gifts of Real Estate
  Chapter 11      Asset Protection
  Chapter 12      Exempt Organization Ownership of Real Estate
  Chapter 13      Estate and Gift Planning with Real Estate - General Principles
  Chapter 14      Estate Planning with Real Estate - Valuation and Discounting Issues
  Chapter 15      International Tax and Estate Planning

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  Full Article

  
  

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  4

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

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

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

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

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

  
  

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  4

  State Tax Handbook (2014)

  By www.cch.ca
  Published On :: Tue, 25 Sep 2012 10:27:51 GMT

  The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

  The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

  The 2014 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2013 to give practitioners up-to-date state tax information entering tax season.

  There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 will be included.

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  Guidebook to Florida Taxes 2014
  Guidebook to North Carolina Taxes 2014
  Guidebook to Ohio Taxes 2014
  Guidebook to Pennsylvania Taxes 2014
  Guidebook to Illinois Taxes 2014
  Guidebook to New Jersey Taxes 2014
  Guidebook to New York Taxes 2014
  Guidebook to Massachusetts

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

  
  

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  4

  SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM

  By www.cch.ca
  Published On :: Tue, 17 Dec 2013 15:23:02 GMT

  Author: Paul A. Mackey, CPA
  
  SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants.
  
  The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.
  
  Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.
  
  The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book:
  

  1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
  2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
  3. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings.

  PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES
  - General Disclosures
  - Cash
  - Accounts and Notes Receivable
  - Financial Instruments
  - Inventory
  - Other Investments
  - Fixed Assets, Repairs and Maintenance, and Depreciation
  - Intangible Assets and Amortization
  - Accounts and Notes Payable
  - Debt and Guarantors of Debt
  - Leases
  - Income Taxes
  - Common Stock, Preferred Stock, and Noncontrolling Interests
  - Revenue Recognition
  - Share-Based Payment
  - Pension Plans, Other Postretirement Plans, and ESO

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

  
  

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  4

  Sales and Use Tax Answer Book (2014)

  By www.cch.ca
  Published On :: Mon, 24 Sep 2012 14:27:04 GMT

  Authors:  Bruce M. Nelson, MA, CPA; 
                   James T. Collins, J.D.; and 
                   John C. Healy, MST, CPA

  Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

  Chapter 1 Nature and Purpose of Sales and Use Taxation
  Chapter 2 Constitutional Rights
  Chapter 3 Taxable Persons
  Chapter 4 Taxable Transactions
  Chapter 5 Interstate and Extraterritorial Transactions
  Chapter 6 Subjects of Sales and Use Taxes
  Chapter 7 Amount of Tax
  Chapter 8 Accounting Methods
  Chapter 9 Rates of Tax
  Chapter 10 Returns or Reports
  Chapter 11 Payment
  Chapter 12 Refunds and Credits
  Chapter 13 Organization of State Sales and Use Tax Administrations
  Chapter 14 License and Registration
  Chapter 15 Audits
  Chapter 16 Assessment and Appeals Process
  Chapter 17 Collection of Tax by Seller
  Chapter 18 Collection of Tax by State
  Chapter 19 Penalties
  Chapter 20 Local State Taxes
  Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
  Chapter 22 Gross Receipts Tax

  Related Products
  
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  Connecticut
  Florida
  North Carolina
  Ohio
  Pennsylvania
  Illinois
  New Jersey
  New York
  Massachusetts
  If you would like more details about this product, or would like to order a copy online, please click here.

  
  

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  4

  S Corporation Taxation (2014) (U.S.)

  By www.cch.ca
  Published On :: Thu, 25 Oct 2012 13:58:19 GMT

  Author: Robert W. Jamison, CPA, Ph.D.

  The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis.

  Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work.

  Chapter 1. Background and Environment
  Chapter 2. Eligibility for the S Election
  Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions
  Chapter 4. Tax Years of S Corporations
  Chapter 5. Corporate and Shareholder Elections
  Chapter 6. Income Measurement and Reporting
  Chapter 7. Distributions of Income
  Chapter 8. Corporate - Shareholder Transactions
  Chapter 9. Shareholder Stock Basis and Debt Basis
  Chapter 10. Integration of Loss Limits.
  Chapter 11. Tax on Built-in Gains
  Chapter 12. Passive Investment Income
  Chapter 13. Termination of the S Election
  Chapter 14. Capital Structure of the S Corporation
  Chapter 15. Contraction of the S Corporation
  Chapter 16. Purchase and Sale of S Corporations
  Chapter 17. Tax-Free Reorganizations
  Chapter 18. Estate Planning Considerations
  Chapter 19. Trusts as S Corporation Shareholders
  
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  INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
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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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  4

  Revenue Recognition Guide (2014) (U.S.)

  By www.cch.ca
  Published On :: Thu, 25 Oct 2012 11:07:03 GMT

  Author: Scott A. Taub, CPA

  Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.
  
  For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.
  
  - Brief Survey of Revenue-Related Literature
  - General Principles
  - Multiple-Deliverable Revenue Arrangements
  - Product Deliverables
  - Service Deliverables
  - Intellectual Property Deliverables
  - Miscellaneous Issues
  - Contract Accounting
  - Software: A Complete Model
  - Presentation
  - Disclosures
  - Future Expectations
  
  Related Products
  
  U.S. Master Tax Guide (2014)
  INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
  Income Tax Regulations (Winter 2014 Edition), December 2013 (US)

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

  
  

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  4

  Principles of Business Taxation (2014) (U.S.)

  By www.cch.ca
  Published On :: Thu, 21 Mar 2013 09:54:44 GMT

  The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions.
  Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective.
   
  ?    PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM
  ?    PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS
  ?    PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY
  ?    PART IV: CALCULATING TAX LIABILITY AND TAXES OWED
  ?    PART V: SPECIFIC BUSINESS ENTITY ISSUES
  ?    PART VI: Taxation of International Transactions
  
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  Federal Taxation: Basic Principles (2014)
  

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  4

  Price on Contemporary Estate Planning (2014) (U.S.)

  By www.cch.ca
  Published On :: Thu, 25 Oct 2012 10:47:38 GMT

  Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including:

  1. Client counseling
  2. Durable powers of attorney
  3. Living wills
  4. Private annuities
  5. Charitable remainder trusts
  6. Life insurance
  7. Lifetime noncharitable gifts
  8. Closely held business interests
  9. Community and marital property
  10. Retirement plans and IRAs
  11. Post-mortem planning
  12. Professional responsibility and more!

  Chapter 1        Professional Responsibility and Estate Planning
  Chapter 2        Basic Transfer Tax Laws and Estate Planning Strategies
  Chapter 3        Concurrent Ownership and Nontestamentary Transfers
  Chapter 4        Wills and Related Documents
  Chapter 5        The Gift and Estate Tax Marital Deductions
  Chapter 6        Life Insurance
  Chapter 7        Planning Lifetime Noncharitable Gifts
  Chapter 8        Gifts to Charitable Organizations
  Chapter 9        Limiting Estate Size Through Intrafamily Transactions
  Chapter 10      Trusts
  Chapter 11      Closely-Held Business Interests
  Chapter 12      Post-Mortem Planning
  Chapter 13      Estate and Income Tax Planning for Retirement Plans and IRAs
  
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  Practical Guide to Estate Planning, 2014 Edition (with CD) (US)
  Estate & Gift Tax Handbook (2013)
  Estate & Retirement Planning Answer Book, 2014 Edition
  Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series
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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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