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

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

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.

- 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

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)

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

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; and 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

Available: April 2012

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; and 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

Related books:

• Form 990 Compliance Guide, 2012

 

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Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance.

Written by two well-respected authorities, this unique and invaluable compendium:

• Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions
• Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers
• Includes regular updates to keep you current as the regulatory environment continues to expand and evolve
• Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys

Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting.

Why settle for "information and explanation" when you can have step-by-step guidance and advice?

 

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Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee

An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

• Introduction to Oil and Gas Taxation
• Acquisition of Interests
• The Exploration Period
• The Production Period
• Dispositions
• Other Areas

1.    Introduction to Oil and Gas Taxation
2.    Economic Interest
3.    Lease and Purchase Arrangements
4.    Royalty and Overriding Royalty
5.    Minimum Royalties
6.    Working Interest (or for Operating Mineral Interest)
7.    Production Payments
8.    Net Profits Arrangements
9.    Geophysical Expenses
10.    Intangible Drilling and Development Costs
11.    Sharing Arrangements and Carried Interests
12.    Depletion Deduction – General
13.    Allowance or Disallowance of Depletion
14.    Property for Depletion Purposes
15.    Cost Depletion
16.    Gross Income from the Property
17.    Taxable Income from the Property for Depletion Purposes
18.    Limitations on Percentage Depletion
19.    Unitizations
20.    Disposition of Interests – Lease (or Sublease) and Sale
21.    Non-taxable Exchanges
22.    Losses and Abandonments
23.    Associations Taxable as Corporations
24.    Partnerships
25.    Selected Corporate Issues
26.    Alternative Minimum Tax (AMT)
27.    Special Provisions Affecting the Determination of Tax
28.    Tax Credits
29.    Depreciation
30.    Application of Accounting Methods
31.    Oil and Gas International Provisions Case Table    

9780808039266     6" x 9"     688 pages

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Inc

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

An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

- Introduction to Oil and Gas Taxation
- Acquisition of Interests
- The Exploration Period
- The Production Period
- Dispositions
- Other Areas

1. Introduction to Oil and Gas Taxation
2. Economic Interest
3. Lease and Purchase Arrangements
4. Royalty and Overriding Royalty
5. Minimum Royalties
6. Working Interest (or for Operating Mineral Interest)
7. Production Payments
8. Net Profits Arrangements
9. Geophysical Expenses
10. Intangible Drilling and Development Costs
11. Sharing Arrangements and Carried Interests
12. Depletion Deduction – General
13. Allowance or Disallowance of Depletion
14. Property for Depletion Purposes
15. Cost Depletion
16. Gross Income from the Property
17. Taxable Income from the Property for Depletion Purposes
18. Limitations on Percentage Depletion
19. Unitizations
20. Disposition of Interests – Lease (or Sublease) and Sale
21. Nontaxable Exchanges
22. Losses and Abandonments
23. Associations Taxable as Corporations
24. Partnerships
25. Selected Corporate Issues
26. Alternative Minimum Tax (AMT)
27. Special Provisions Affecting the Determination of Tax
28. Tax Credits
29. Depreciation
30. Application of Accounting Methods
31. Oil and Gas International Provisions

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Almanac of Business & Industrial Financial Ratios (2014)

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This comprehensive reference provides full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2014.

Key legislative changes from the previous year affecting New York  State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.

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Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
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Multistate Corporate Tax Guide - Mid-Year Edition (2014)
Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
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Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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

Reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2013.

Key legislative changes from the previous year affecting NY State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.  

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

Available: March 2012

An authoritative source of essential information for those who work with personal income tax issues in New York.  It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2012.

Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011.

Related books:

• New York State Corporation Tax Law and Regulations (As of January 1, 2012)
• New York State Sales and Use Tax Law and Regulations (As of January 1, 2012)
• Guidebook to New York Taxes (2012)
• State Tax Handbook (2012)
• California Income Tax Laws and Regulations Annotated (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebo

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Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members.

BONUS! with your purchase of the new Nathan’s Company 
 Meetings 10th Edition you will receive:

• FREE eBook in PDF format
• FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M.   Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them.  Unlimited access to the recorded Webinar is also included and available after December 19th, 2013.

Why choose Nathan’s Company Meetings?

• This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B.
• Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations.
• It contains the most up-to-date Canadian cases as well as representative British and Australian cases
• Rules are easy-to-read and locate
• Nathan’s has been cited by the Courts in not-for-profit and business corporation cases

 

What's New, in the 10th Edition?

• Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporat

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When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E.Rocap as you plan, develop, and execute your M&A strategy.

In this five volume print set and CD-ROM combo, these expert practitioners offer you:

• Solutions to real-life M&A problems as they arise in negotiations
• Step-by-step analysis of typical and non-typical mergers transactional permutations
• Checklists, flow charts, and other at-a-glance mergers practice materials

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you:

• A complete document structured to embody your client's M&A interests
• Clauses addressing a wide variety of specific mergers situations
• Specific language for even the smallest mergers and acquisitions variations you're likely to encounter
• Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

• New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations
• New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements
• New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

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

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

• Overview of Compiled and Reviewed Financial Statements
• Professional Standards of the CPA and the Firm
• Accepting the Engagement
• Performing the Compilation Engagement
• Performing the Review Engagement
• Completing the Engagement
• The Accountant's Report

PART II: Specialized Engagements

• Management-Use-Only Compilation Engagements
• OCBOA Financial Statements
• Personal Financial Statements
• Sole Proprietorship Financial Statements
• Partnership Financial Statements
• S Corporation Financial Statements
• Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

• Prescribed Forms: Compilation Engagements
• Specified Elements, Accounts, or Items of a Financial Statement
• Pro-Forma Financial Information
• Attestation Standards

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

Author: Rosalee Hacker, CPA

This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

• Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
• Part II is applicable to audit engagements; and
• Part III is applicable to compilation and review engagements.

This book consists of 33 chapters and covers all major audit, compilation, and review topics.

TABLE OF CONTENTS

Part I:  Common Interest Realty Associations

Chapter 1:  Industry and Regulatory Overview
Chapter 2:  Overview of Accounting Principles and Practices
Chapter 3:  Financial Accounting and Reporting Considerations

Part II:  Audit Engagements

Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
Chapter 6:   Pre-Engagement Procedures and Audit Planning
Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
Chapter 8:   Assessing the Risks of Material Misstatement
Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
Chapter 10:  Extent of Audit Procedures and Sampling
Chapter 11:  Analytical Procedures
Chapter 12:  Cash
Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
Chapter 14:  Receivables and Revenues
Chapter 15:  Property and Equipment
Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
Chapter 17:  Accounts Payable
Chapter 18:  Payroll and Other Liabilities
Chapter 19:  Income Taxes
Chapter 20:  Debt Obligations
Chapter 21:  Equity
Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
Chapter 23:&nb

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Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice.

With Kluwer IP Law Online, you can access all three modules:

1. MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. 
2. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe.
3. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary.

Features & Benefits:
- Exclusive content provided by award-winning law firms and highly esteemed authors
- Save time on research with a single resource
- Overview of recently added materials
- User Manual and customized training sessions available
- Availability of MARC Records
- Time Saving Practice Tools like Smart Charts
- Sign up and access archives
- Search across external resources such as the EPO and WIPO
- Current awareness: News Alerts, Patent Blog and Copyright Blog

View a free demo OR Download the brochure

POWERFUL
This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions.

CONVENIENT
Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere.

AUTHORITATIVE
Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals.

“Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.”
Wouter Pors, Head of IP, Bird & Bird The Netherlands

ORDER THE BROWN BOOK IN PRINT

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KluwerArbitration.com is the leading online service for international commercial arbitrators. With a subscription to the service you will gain access to a valuable collection of arbitration related material saving you both time and money.

Kluwer Arbitration includes:

• Case Law – Organised by court decisions and awards you can browse relevant institutions whose rules apply to the award and convention upon which the award is based. It covers over 3000 court decisions and 1,500 awards, many of which are exclusive to the site.
• Commentary – Gain access to a wealth of authoritative publications from the extensive Kluwer Law International arbitration catalogue. These include books, journals and loose-leafs.
• Conventions – The full text of the most important arbitration treaties.
• Legislation – Access to the text of over 300 laws for key jurisdictions.
• Rules – Over 400 rules from major institutions.

It also includes a new Investment Arbitration section. This new section provides you with a wealth of fully searchable investment materials including:

• The full text of almost 1700 Bilateral Investment Treaties
• The full text of 20 Multilateral Investment Treaties
• Investment related court decisions and awards
• Authoritative commentary from leading experts

Please contact us for a quote

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Robert E. Beam, FCA,
Stanley Laiken, PhD,
James J. Barnett, FCA

This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment.

Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation.

The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion.

The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study.

NEW TO THE TEXTBOOK

• Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
• Updated content in a contemporary, student-friendly format.
• Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
• Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.

NEW TO THE STUDY GUIDE

• Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA.
• Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions.
• Updated content in a contemporary, student-friendly format.
• Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
• Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
• Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study.
• Assignment problems are classified into three categories that enable students to work at their knowledge level:

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Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how:

• Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
• Review questions throughout the textbook include discussion notes at the end of the book
• Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
• Student DVD includes extra problems and solutions for self-study
• CCH research software and CANTAX software also included on DVD

Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary.

Power Point slides: Updated, customizable, and designed to assist instructors with program delivery.

Income Tax Act compliant

Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

Reality checked

We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

•  Updated annually to reflect Budget and other legislative changes to income tax provisions
•   All assignment materials have been carefully prepared and tested

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• Structure international corporate transactions for maximum benefit. 
• Minimize liability under applicable treaties, U.S. law, and applicable foreign law. 
• Practice effectively within the often inconsistent web of legal authority. 
• Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis.

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Robert J. Peroni, Coordinating Editor;
Richard C. Pugh, Contributing Editor;
Charles H. Gustafson, Contributing Editor;

Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014.

Includes CD of entire contents of book.

7-1/2" x 10"    2,448 pages


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

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

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

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

Includes CD of entire contents of book.

2,448 pages

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

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

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

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

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

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

In the pursuit or contemplation of international commercial activities, numerous questions of law arise. These volumes in the International Encyclopaedia of Laws answer these questions in a single resource.

Commercial law covers merchants' status and obligations (such as bookkeeping), their bankruptcy and their instruments for business. Economic law, a relatively new legal branch, deals with state intervention in economic activities and includes law of establishment, law of competition and state regulation of conditions of commercial transactions. Specific topics covered in this work include broker/client relations, contracts affecting competition and government taxation incentives for economic activities.

This concise book provides a regularly updated source of key information, written by experts in the field, at both the national and international levels. It is therefore an invaluable resource for both academics and practitioners.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

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

Published: January 2008

The practice of international commercial law has become so complex since the onset of globalization that it has become virtually impossible for interested parties to collect their own copies of the various source materials. After six years, the editor has thoroughly updated this collection, which in its first edition quickly became a cornerstone resource for business lawyers, making it far and away the most complete collection of applicable treaties, institutional rules, regulations, model laws and codes there is.

The Second Edition includes increased attention to influential areas like the extraterritorial effects of certain national laws and the growing use of non-statutory models such as the UNIDROIT principles. This one-volume source provides invaluable support for in-house counsel and corporate lawyers and offers the scholar and student a peerless reference work.

Table of Contents:

• Preface
• Chapter 1: Arbitration and Mediation
• Chapter 2: Contract Law
• Chapter 3: Electronic Commerce
• Chapter 4: Financial Law
• Chapter 5: Intellectual Property
• Chapter 6: Contractual Arrangements on Transport
• Chapter 7: Trusts
• Chapter 8: Insolvency
• Chapter 9: Taxation
• Chapter 10: Corporate Governance, Transparency, Bribery and Codes of Conduct

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

Published April 2014

Watch an Exclusive Interview with Gary B. Born on the book

Practitioners, academics, clients, institutions and other users of international commercial arbitration will find clear and authoritative guidance in this work.

The first edition of International Commercial Arbitration is widely acknowledged as the preeminent commentary in the field. It was awarded the 2011 Certificate of Merit by the American Society of International Law and was voted the “International Dispute Resolution Book of the Year” by the Oil, Gas, Mining and Infrastructure Dispute Management list serve in 2010. The first edition has been extensively cited in national court decisions and arbitral awards around the world.
The treatise comprehensively examines the law and practice of contemporary international commercial arbitration, thoroughly explicating all relevant international conventions, national arbitration statutes and institutional arbitration rules. It focuses on both international instruments (particularly the New York Convention) and national law provisions in all leading jurisdictions (including the UNCITRAL Model Law on International Commercial Arbitration).

Please click here to read an introduction to this treatise.

The second edition of International Commercial Arbitration has been extensively revised, expanded and updated, to include all legislative, judicial and arbitral authorities material in the field of international arbitration prior to January 2014. It also includes expanded treatment of annulment, recognition of awards, counsel ethics, arbitrator independence and impartiality and applicable law.The revised 4,000 page text contains references to more than 20,000 cases, awards and other authorities.

Overview of volumes:
Volume I, covering International Arbitration Agreements, provides a comprehensive discussion of international commercial arbitration agreements. It includes chapters dealing with the legal framework for enforcing international arbitration agreements; the separability presumption; choice of law; formation and validity; nonarbitrability; competence-competence and the allocation of jurisdictional competence; the effects of arbitration agreements; interpretation and non-signatory issues.

Volume II, covering International Arbitration Procedures, provides a detailed discussion of international arbitral procedures. It includes chapters dealing with the legal framework for international arbitral proceedings; the selection, challenge and replacement of arbitrators; the rights and duties of international arbitrators; selection of the arbitral seat; arbitration procedures; disclosure and discovery; provisional

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

Published: March 2010

International Commercial Arbitration is an authoritative treatise providing the most complete available commentary and analysis on all aspects of the international commercial arbitration process.

This completely revised and expanded edition of Gary Born's authoritative work is divided into three main parts, dealing with the International Arbitration Agreement, International Arbitral Procedures and International Arbitral Awards. The book provides a systematic framework for both current analysis and future developments as well as exhaustive citations from all leading legal systems. p>

Table of Contents:

 
• International Arbitration Agreement
  • Chapter 1: Legal Framework for International Arbitration Agreements
  • Chapter 2: International Arbitration Agreements and the Separability Presumption
  • Chapter 3: Choice-of-Law Governing International Arbitration Agreements
  • Chapter 4: Formation, Validity and Legality of International Arbitration Agreements
  • Chapter 5: International Arbitration Agreements and Competence-Competence
  • Chapter 6: Effects and Enforcement of International Arbitration Agreements
  • Chapter 7: Interpretation of International Arbitration Agreements
  • Chapter 8: Parties to International Arbitration Agreement
• International Arbitral Procedures and Proceedings
  • Chapter 9: Legal Framework for International Arbitral Proceedings
  • Chapter 10: Selection, Challenge and Replacement of Arbitrators in International Arbitration
  • Chapter 11: Rights and Duties of International Arbitrators
  • Chapter 12: Selection of Arbitral Seat in International Arbitration
  • Chapter 13: Procedures in International Arbitration
  • Chapter 14: Disclosure and Discovery in International Arbitration
  • Chapter 15: Provisional Measures in International Arbitration
  • Chapter 16: Consolidation, Joinder and Intervention in International Arbitration
  • Chapter 17: Choice of Substantive Law in International Arbitration
  • Chapter 18: Confidentiality in International Arbitration
  • Chapter 19: Legal Representation and Professional Conduct in International Arbitration
• International Arbitral Awards
  • Chapter 20: Legal Framework for International Arbitral Awards
  • Chapter 21: Form and Content of International Arbitral Awards
  • Chapter 22: Correction, Interpretation and Supplementation of International Arbitral Awards
  • Chapter 23: Annulment of International Arbitral Awards
  • Chapter 24: Recognition and E

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    Full Article
    
    

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013.

Presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

7-1/2" x 10"    5,296 pages


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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included.  

Available: June 2011

Provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2011

• Reader-friendly format
  
• Expanded page size and larger type fonts
  
• Two-volume format.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

 

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2014.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes.
The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

9780808039471    7-1/4" x 10"     4,968 pages

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statutory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a
Code section or subsection if reference to prior law is required.

You might also be interested in the summer edition.

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- INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

Related Products of Interest
- U.S. Master Tax Guide (2013)
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-   Foreign Bank Account Reporting (FBAR) Compliance Guide
-   INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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

Byrle M. Abbin

This guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

Volume 1:

1. Overview of the Fiduciary Entity
2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
3. Principles of Federal Income Tax for Fiduciaries
4. Itemized Deductions
5. Distributions
6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
7. Estimated Taxes
8. Passive Activity Loss Limitations
9. Trusts: Formation to Termination
10. Charitable Remainder Trusts
11. Charitable Lead Trusts
12. Alternative Use of Grantor Trusts in Transactional Planning
13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
14. Grantor Trust Rules
15. Foreign Trusts Treated as Grantor Trusts

Volume 2

16. Estates: Formation to Termination
17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
18. Income Tax Aspects of Generation-Skipping Transfers
19. State Taxation of Fiduciaries and Beneficiaries
20. Special Commercial Trusts
21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
22. Foreign Trusts and Estates

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Like-Kind Exchanges U

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Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.



Volume 1:

1.    Overview of the Fiduciary Entity

2.    The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy

3.    Principles of Federal Income Tax for Fiduciaries

4.    Itemized Deductions

5.    Distributions

6.    Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules

7.    Estimated Taxes

8.    Passive Activity Loss Limitations

9.    Trusts: Formation to Termination

10.    Charitable Remainder Trusts

11.    Charitable Lead Trusts

12.    Alternative Use of Grantor Trusts in Transactional Planning

13.    Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust

14.    Grantor Trust Rules

15.    Foreign Trusts Treated as Grantor Trusts



Volume 2

16.    Estates: Formation to Termination

17.    Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests

18.    Income Tax Aspects of Generation-Skipping Transfers

19.    State Taxation of Fiduciaries and Beneficiaries

20.    Special Commercial Trusts

21.    IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax

22.    Foreign Trusts and Estates

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
• Helpful finding devices such as:
  • Topical Index to final, temporary and proposed regulations
  • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
  • Table of Public Laws by number and title
  • Table of Regulations that do not reflect changes made by recently enacted public laws
  • Proposed Reg Preamble finder
  • Table of how to locate and identify Regulations.

This new edition will include all income tax regulations issued through May 1, 2014

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

Includes all income tax regulations issued through May 1, 2013.

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

Available: Late June 2012

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

- Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
- All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
- Helpful finding devices such as: 

• Topical Index to final, temporary and proposed regulations
• Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
• Table of Public Laws by number and title
• Table of Regulations that do not reflect changes made by recently enacted public laws
• Proposed Reg Preamble finder
• Table of how to locate and identify Regulations.

Includes all income tax regulations issued through May 1, 2012 .


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• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)
• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns

 

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

Include all regulations issued through November 1, 2014 and will be available for shipping in December, 2014.

9780808039402    6-1/4" x 9-1/8"    14,144 pages

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U.S. Master Depreciation Guide (2015)

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

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

This new edition will include all regulations issued through November 1, 2012 and will be available for shipping late in December/early January.

You might be interested in:
- U.S. Master Tax Guide (2013)
- Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013)
- Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013)
- Income Tax Regulations (Winter 2013) (U.S.)
- The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)
- Foreign Bank Account Reporting (FBAR) Compliance Guide
- INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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

Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management. You'll find volumes of basic and detailed information in one convenient, targeted source. It will connect you with relevant, critical information about GST/HST in Canada. If you're doing business online, or advising someone who does, you need this book!

Target Audience

• Companies that sell or distribute products or services through the Internet
• Companies that purchase or consume products or services that are supplied through the Internet
• Companies that promote or advertise through the Internet
• Companies that do anything remotely by electronic means, including remote hosting, data backup, transmission, remote access to software or servers, remote security, and remote file sharing

Features include:

• Comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature
• Detailed review of CRA e-commerce rulings and formal administrative policies issued in the past five years
• Discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce
• Identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved
• Focus on threshold and other contentious issues including jurisdictional issues
• Discussion of carrying on business and permanent establishment tests in the e-commerce environment
• Discussion of audit patterns and leading exposure issues
• Exploration of planning opportunities for resident and non-resident businesses

Each topic includes a review of the current legislation and Canada Revenue Agency rulings and other documents.

Table of Contents

• Chapter 1 – Overview of the Book and Evolution of E-Commerce GST Rules
• Chapter 2 – Overview of the GST
• Chapter 3 – Characterization of Supply
• Chapter 4 – Single Versus Multiple Supplies
• Chapter 5 – Place of Supply
• Chapter 6 – Zero-Rating
• Chapter 7 – GST Registration and the Non-Resident Override
• Chapter 8 – Permanent Establishment Issues
• Chapter 9 – Carrying on Business in Canada
• Chapter 10 – Agency
• Chapter 11 – Introduction to the Rulings Chapters
• Chapter 12 – Advertising Services
• Chapter 13 – Third Party Sales of Goods
• Chapter 14 – Software and Software Related Offerings
• Chapter 15 – Telecommunication Services

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

  
  
  Full Article
  
  

Clark Nuber

This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.

* Real-world examples
* Filled-in-forms and checklists
* Worksheets
* Discussion of unresolved issues
* Traps for the unwary

Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax
Chapter 2 Heading - Items A-M
Chapter 3 Part I - Summary
Chapter 4 Part II - Signature Block
Chapter 5 Part III - Statement of Program Service Accomplishments
Chapter 6 Part IV - Checklist of Required Schedules
Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance
Chapter 8 Part VI- Governance, Management, and Disclosure
Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors
Chapter 10 Part VIII - Statement of Revenue
Chapter 11 Part IX - Statement of Functional Expenses
Chapter 12 Part X - Balance Sheet
Chapter 13 Part XI - Reconciliation of Net Assets
Chapter 14 Part XII - Financial Statements and Reporting
Chapter 15 Schedule A - Public Charity Status and Public Support
Chapter 16 Schdule B - Schedule of Contributors
Chapter 17 Schedule C - Political Campaign and Lobbying Activities
Chapter 18 Schedule D - Supplemental Financial Statements
Chapter 19 Schedule E - Schools
Chapter 20 Schedule F - Statement of Activities Outside the United States
Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
Chapter 22 Schedule H - Hospitals
Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
Chapter 24 Schedule J - Compensation Information
Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds
Chapter 26 Schedule L - Transactions With Interested Persons
Chapter 27 Schedule M - Noncash Contributions
Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ
Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships
Practice Aids
Index

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