com Federal Taxation: Comprehensive Topics (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:07:35 GMT Available: April 2012 A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers. CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. Comprehensive Topics provides 25 chapters and additional support materials as follows: 1. Introduction to Federal Taxation and Understanding the Federal Tax Law 2. Tax Research, Practice and Procedure 3. Individual Taxation--An Overview 4. Gross Income 5. Gross Income--Exclusions 6. Deductions: General Concepts and Trade or Business Deductions 7. Deductions: Business/Investment Losses and Passive Activity Losses 8. Deductions: Itemized Deductions 9. Tax Credits, Prepayments, and Special Methods 10. Property Transactions: Determination of Basis and Gains and Losses 11. Property Transactions: Nonrecognition of Gains and Losses 12. Property Transactions: Treatment of Capital and Section 1231 Assets 13. Tax Accounting 14. Taxation of Corporations--Basic Concepts 15. Corporate Nonliquidating Distributions 16. Corporate Distributions in Complete Liquidations 17. Corporate Reorganizations 18. Accumulated Earnings and Personal Holding Company Taxes 19. Partnerships--Formation and Operation 20. Partnerships--Distributions, Sales and Exchanges 21. S Corporations 22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 23. Income Taxation of Trusts and Estates 24. Deferred Compensation and Education Planning 25. Multijurisdictional Taxation: International and State and Local Transactions - Appendix - Glossary of Tax Terms - Finding Lists - Table of Cases - Topical Index Related books: Federal Tax Study Manual (2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Taxation: Comprehensive Topics (2014) (U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:17:02 GMT A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers. CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. Comprehensive Topics provides 25 chapters and additional support materials as follows: 1. Introduction to Federal Taxation and Understanding the Federal Tax Law 2. Tax Research, Practice and Procedure 3. Individual Taxation - An Overview 4. Gross Income 5. Gross Income--Exclusions 6. Deductions: General Concepts and Trade or Business Deductions 7. Deductions: Business/Investment Losses and Passive Activity Losses 8. Deductions: Itemized Deductions 9. Tax Credits, Prepayments, and Special Methods 10. Property Transactions: Determination of Basis and Gains and Losses 11. Property Transactions: Nonrecognition of Gains and Losses 12. Property Transactions: Treatment of Capital and Section 1231 Assets 13. Tax Accounting 14. Taxation of Corporations--Basic Concepts 15. Corporate Nonliquidating Distributions 16. Corporate Distributions in Complete Liquidations 17. Corporate Reorganizations 18. Accumulated Earnings and Personal Holding Company Taxes 19. Partnerships--Formation and Operation 20. Partnerships--Distributions, Sales and Exchanges 21. S Corporations 22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 23. Income Taxation of Trusts and Estates 24. Deferred Compensation and Education Planning 25. Multijurisdictional Taxation: International and State and Local Transactions - Appendix - Glossary of Tax Terms - Finding Lists - Table of Cases - Topical InIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 11:19:12 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA Designed to convey the fundamentals of taxation, this practical resource has been redesigned to improve accessibility and increase student comprehension. Drawing on the well-established core text Introduction to Federal Income Taxation in Canada, this textbook is ideal for students enrolled in introductory accounting and taxation programs or related introductory courses. Covers the fundamental federal income taxation curriculum with a narrower scope and topical coverage. References to the Income Tax Act are incorporated throughout the text, with all key topics covered. Supplemental material for students and instructors makes learning even easier, including Study Guide with review questions, multiple choice questions and exercises. Includes two handy appendices: Individual Tax Facts and Withholding Tax. Instructor Resources include a Solutions Manual and a customizable PowerPoint Presentation for planning and lectures. The 2014-2015 edition of our texts and study guides contain many new features that make our industry-leading materials even more relevant and easy to use. NEW TO THE TEXTBOOK AND STUDY GUIDE 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 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. NEW TO THE STUDY GUIDE Type 1, Type 2 and Type 3 problems in the Study Guide offer different degrees of difficulty to help students develop and integrate new concepts specific to their requirements. Available as a special bundle with Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation: Fundamentals, 6th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:34:19 GMT The Federal Income Taxation: Fundamentals, 6th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking: Business Economics Taxation Law This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses: CGA CMA CA Student Friendly CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension. Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage Study Guide and supplemental material for students and instructors makes learning even easier Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge Practical examples and applications are designed to anchor and integrate learning References to the Income Tax Act are incorporated throughout the text, with all key topics covered Includes two extra appendices: Individual Tax Facts and Withholding Tax If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:18:22 GMT Mark L. Ascher. J.D., LL.M., Brings you up to date on the latest developments in this complex and constantly changing area. Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements. 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Table of Cases Table of Internal Revenue Code Sections Table of Treasury Regulations Table of Revenue Rulings Table of Federal Statutes Table of State Statutes Table of Uniform and Model Acts Table of Restatements of Law Index Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 201If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:01:25 GMT Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:34:47 GMT Available: June 2012 Author: Mark L. Ascher Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: The Income Tax Meaning of Estates and Trusts Decedent's Income Tax Liability for the Year of Death Income in Respect of Decedents Partnership Interests Distributable Net Income The Charitable Deduction Distributions The Passive Activity Rules The Throwback Rule Grantor Trusts Split-Interest Charitable Trusts Termination and Modification The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Loose-leaf book Related books: Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:10:36 GMT Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:09:57 GMT At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Among the subjects covered in this quick answer reference are: Decedent's last return Death of a partnership member Decedent's stock holdings Income tax return of estate or trust Grantor trusts Beneficiary's tax liability Bankruptcy estates Fiduciary duties and liabilities 9780808038382 6" x 9" 240 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Full Article
com Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:23:21 GMT Authors: David C. Garlock, J.D., Principal Author and Editor. Contributing Authors: Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. Basic Concepts Determining Total Original Issue Discount Imputed Interest on Debt Issued for Property Below-Market and Intercompany Loans Current Inclusion and Deduction of OID Accounting for Interest Short-term Obligations Variable Rate Debt Instruments Contingent Debt Instruments and Integration OID: Additional Special Topics Market Discount Bond Premium Sales, Exchanges, Recapitalizations and Redemptions Debt Modifications Cancellation of Debt Coupon Stripping Information Reporting and Withholding International Issues 9780808039143 6" x 9" 1,368 pages Related Products U.S. Master Bank Tax Guide (2015) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Taxation of Debt Instruments (2013 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:50:02 GMT Authors: David C. Garlock, J.D., Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. CONTENTS: Basic Concepts Determining Total Original Issue Discount Imputed Interest on Debt Issued for Property Below-Market and Intercompany Loans Current Inclusion and Deduction of OID Accounting for Interest Short-term Obligations Variable Rate Debt Instruments Contingent Debt Instruments and Integration OID: Additional Special Topics Market Discount Bond Premium Sales, Exchanges, Recapitalizations and Redemptions Debt Modifications Cancellation of Debt Coupon Stripping Information Reporting and Withholding International Issues If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Tax: Code and Regulations— Selected Sections (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:17:43 GMT Author: Martin B. Dickinson Provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: Shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2013 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page — for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page — for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2013-2014 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2013 and other significant developments that took place throughout the year. 1,776 pages Related Products 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:13:00 GMT Martin B. Dickinson Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This book reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: Convenient shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2014 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page-for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page-for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2014-2015 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2014 and other significant developments that took place throughout the year. 7 ½" x 10" 1,776 pages Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Income Tax: Code and Regulations - Selected Sections (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:44:46 GMT Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume IRC and Income Tax Regulations. Special features of this volume include: Convenient shortcut table for computation of corporation income taxes All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2012 Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e) Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3) Includes CD of entire contents of the book The 2012-2013 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2012 and other significant developments that took place throughout the year. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal and State Taxation of Limited Liability Companies (2015) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:08:20 GMT David J. Cartano, J.D. Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 1. Introduction 2. Summary of LLC Laws 3. Advantages and Disadvantages of LLCs 4. Special Issues Regarding S Corporations and LLCs 5. Classification of LLCs 6. Contributions 7. Taxation of LLC Income 8. Allocations 9. Basis and Member's Share of Debt 10. Distributions 11. Reorganizations 12. Terminations 13. Loss Limitations 14. Payments and Benefits to Members 15. Transfer of Membership Interests 16. Self-Employment and Employment Taxes 17. Accounting Methods and Procedures 18. Foreign LLCs 19. Foreign-Owned Domestic LLCs 20. Investment LLCs 21. Estate and Gift Tax Planning 22. Federal and State Filing Requirements 23. State Tax Laws 24. Asset Protection, Charging Orders and Creditors' Rights 7" x 10" 1,064 pages Related Products Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) 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. Full Article
com Federal and State Taxation of Limited Liability Companies (2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:07:23 GMT Author: David J. Cartano This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference. CONTENTS: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights 1,064 pages Related Products Practical Guide to Partnerships and LLCs (6th Edition) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) 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. Full Article
com Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:39:33 GMT Author: David J. Cartano This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference. CONTENTS: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:15:26 GMT Available: June 2012 Author: David J. Cartano Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. CONTENTS: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights Related books: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) U.S. Master Tax Guide®, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:17:31 GMT Author: Linda M. Johnson, Ph.D., CPA Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Concise presentation that covers all the basic material required for an introductory tax course. Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension. Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination. To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes: An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion. 9780808038009 8-1/2" x 11" 848 pages Related Products Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:22:52 GMT Author: Linda M. Johnson, Ph.D., CPA Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers. Concise presentation that covers all the basic material required for an introductory tax course. Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension. Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice. Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination. Overview of the Tax Structure Tax Determination, Payments and Reporting Procedures Gross Income Inclusions Gross Income Exclusions and Deductions for AGI Personal Itemized Deductions Other Itemized Deductions Self-Employment Depreciation and Amortization Rental Activities Property: Basis and Nontaxable Exchanges Property: Capital Gains and Losses, and Depreciation Recapture NOLs, AMT, and Business Tax Credits Withholding, Payroll, and Estimated Taxes C Corporations Partnerships and S Corporations Tax Tables Earned Income Credit Tables 848 pages Related Products Federal Taxation: Basic Principles (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) 1040 Express Answers (201If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures By www.cch.ca Published On :: Wed, 17 Sep 2014 15:55:13 GMT On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Discovery: Principles and Practice in Canadian Common Law, 2nd Edition By www.cch.ca Published On :: Tue, 17 Mar 2009 14:54:09 GMT Published: February 2009 Wouldn't it be great to have a how-to guide in your pocket when navigating the complex discovery process? Discovery: Principles and Practice in Canadian Common Law, 2nd Edition is the practical manual and legal text in one that describes the current state of the law, guides you through each stage of the process and covers the skills required to execute an effective and smooth discovery. Topics covered: Privilege Examination practice tips Written interrogatories Preparing a witness Use of discovery at trial Email documentary production case law Privilege issues arising from email production cases The use of e-discovery If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 11:47:55 GMT Author: Bert L. Swain, CPA Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears. Opening for Letter Cash Investments Accounts Receivable Inventory Fixed Assets Sales, Invoicing, and Revenue Purchasing and Expenses Accounts Payable Payroll Taxes Insurance Coverage Equity Grants Organizational/Governance Structure Administrative Issues Computer Systems Annual Audit and Client Cooperation Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed) SAS-99 and the Sarbanes-Oxley Act of 2002 Closing for Letter The Auditor's Communication with Those Charged with Governance 9780808039136 6" x 9" 312 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) 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. Full Article
com CPA's Guide to Management Letter Comments, with CD-ROM (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:03:24 GMT Author: Bert L. Swain, CPA Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears. Opening for Letter Cash Investments Accounts Receivable Inventory Fixed Assets Sales, Invoicing, and Revenue Purchasing and Expenses Accounts Payable Payroll Taxes Insurance Coverage Equity Grants Organizational/Governance Structure Administrative Issues Computer Systems Annual Audit and Client Cooperation Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed) SAS-99 and the Sarbanes-Oxley Act of 2002 Closing for Letter The Auditor's Communication with Those Charged with Governance 312 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Confidentiality in International Commercial Arbitration By www.cch.ca Published On :: Fri, 27 Sep 2013 10:35:23 GMT Published: June 2011 Confidentiality in International Commercial Arbitration deciphers the current degree of confidentiality in international commercial arbitration as reflected by the most important arbitration rules, national laws, other arbitration-related enactments, and practices of arbitral tribunals and domestic courts globally. Drawing on this data and analysis, the author then sets forth criteria to assess the breach of confidentiality in international arbitration and the proper rules for protecting or sanctioning such breaches. What do we understand by confidentiality in arbitration? What are its limitations? Who is bound to observe it? How can we quantify its breach? In addressing these questions, the book engages such issues as the following: Reasons for disclosure – e.g., for the establishment of a defence, for the enforcement of rights, in the public interest or in the interests of justice Disclosure by consent, express or implied Circumstances triggering statutory obligation of disclosure Recent trends towards greater transparency in investor-State arbitration Court measures in support of arbitral confidentiality such as award of damages for breach of confidentiality Categories of persons bound by confidentiality, including third parties such as witnesses and experts Structured along the main stages of the arbitral process, the analysis covers the duty of confidentiality from the initiation of arbitral proceedings through their unfolding to the issuance of the award and after. The scope of confidentiality is reviewed in the practice of arbitral tribunals and domestic courts, and from the perspective of international arbitration institutions, with detailed attention to various arbitration rules and numerous significant cases. In its elucidation of the amount of confidentiality that ‘veils’ each phase of the arbitral process, and its ground-breaking identification of ‘patterns of disclosure’, this book is sure to raise awareness about the various facets and problems posed by confidentiality in arbitration. Although its scholarly contribution to the law of international commercial arbitration cannot be gainsaid, corporate counsel worldwide will quickly prize its more practical value. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Comtax Systems By www.cch.ca Published On :: Wed, 16 Jan 2013 15:50:43 GMT Identify opportunities to minimize tax costs and optimize net profit for cross-border transactions If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Comtax System By www.cch.ca Published On :: Thu, 03 Jul 2014 14:17:10 GMT Comtax System - Identify opportunities to minimize tax costs and optimize net profit for cross-border transactions. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Comtax Basic By www.cch.ca Published On :: Thu, 03 Jul 2014 13:58:20 GMT With Comtax Basic understanding and capitalizing on the tax implications of cross-border payments of dividends, interest, royalties, fees and capital gains on shares is considerably faster and easier. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Comtax Basic By www.cch.ca Published On :: Wed, 16 Jan 2013 15:42:21 GMT Reduce the complexities of tax calculations and optimize net profit for cross-border transactions If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com ComplyTrack - Healthcare By www.cch.ca Published On :: Wed, 26 Jan 2011 13:12:35 GMT ComplyTrack - Healthcare Product Page If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Competition Law of the United States By www.cch.ca Published On :: Fri, 21 Feb 2014 14:31:23 GMT Published: January 2013 Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law of the United States covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions. Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement. The book proceeds to a detailed analysis of substantive prohibitions, including: Cartels and other horizontal agreements Vertical restraints The various types of abusive conduct by the dominant firms and the appraisal of concentrations Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies Voluntary merger notifications and clearance decisions Description of the judicial review of administrative decisions Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Competition Law in Canada By www.cch.ca Published On :: Fri, 21 Feb 2014 14:22:17 GMT Published: August 2013 Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law in Canada covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions. Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement. The book proceeds to a detailed analysis of substantive prohibitions, including: Cartels and other horizontal agreements Vertical restraints The various types of abusive conduct by the dominant firms and the appraisal of concentrations Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies Voluntary merger notifications and clearance decisions Description of the judicial review of administrative decisions Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Commercial Times By www.cch.ca Published On :: Commercial Times is a current awareness newsletter that covers the most relevant issues in commercial law. Topics covered: Sales Contracts e-Commerce Personal Property Security Statutory Liens and Trusts Debt Collection Competition Law Consumer Protection Competition Law Intellectual Property Bankruptcy and insolvency, and more This leading current awareness tool has the following format: Monthly practice-based news article Legislative updates Recent cases with summaries from provincial and federal courts with links to full text If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Commercial Law News Tracker By www.cch.ca Published On :: Fri, 13 Jul 2007 08:57:39 GMT There is no better way to stay on top of key developments in commercial law in Canada. When you subscribe to the Commercial Law News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in commercial law that originate from a variety of primary and secondary sources such as press releases and cases. This current awareness tool also gives you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com CCH Accounting for Income Taxes, 2015 Edition (U.S.) By www.cch.ca Published On :: Mon, 10 Mar 2014 13:53:28 GMT Richard Petersen Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Governmental GAAP Guide, 2015 (U.S.) SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM Financial If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com CCH Accounting for Income Taxes, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:15:34 GMT Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com CCH Accounting for Income Taxes, 2013 Edition (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:50:27 GMT Available: June 2012 Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related books: U.S. Master Depreciation Guide (2013) Revenue Recognition Guide (2013) (U.S.) Forensic and Investigative Accounting (5th Edition) Accounting Desk Book (2012) (U.S.) GAAP Guide, 2013 (U.S.) Full Article
com Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition By www.cch.ca Published On :: Fri, 18 Jul 2014 10:37:01 GMT When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.Also, available as a special bundle with Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Canadian Commercial Law Guide By www.cch.ca Published On :: The Canadian Commercial Law Guide provides you with in-depth and up-to-date expert commentary and coverage of a wide variety of business and commercial law areas across Canada. Your subscription includes: a monthly newsletter, the Commercial Times, that explains changes to relevant law, summarizes recent cases, and provides in-depth articles that examine current topics of interest to commercial lawyers the News Tracker, which lets you know the status of legislative changes (available only to online subscribers) tables of concordance comparing significant pieces of legislation across the country in-depth commentary on the following key commercial topics: sales contracts debt collection consumer protection negotiable instruments intellectual property personal property security other forms of security bankruptcy and insolvency product liability competition law Areas covered include franchising, consumer disclosures, trade secrets, class actions, secured transactions, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com California Income Tax Laws and Regulations Annotated (2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:16:08 GMT This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013. California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: - Personal Income Tax - Administration of Franchise and Income Tax - Senior Citizens Property Tax Assistance and Postponement Law - Taxpayers' Bill of Rights - Corporation Tax - Multistate Tax Compact Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law. Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions. In addition, Federal-California and California-Federal cross reference tables make research thorough and easy. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012. The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012. The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)). If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com Arbitrability: International and Comparative Perspectives By www.cch.ca Published On :: Mon, 18 Nov 2013 15:27:59 GMT Published: March 2009 It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice. Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards. The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law. This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added. The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
com 2013 U.S. Master Tax Guide + the Legislative Update Combo By www.cch.ca Published On :: Mon, 07 Jan 2013 13:42:05 GMT The 2013 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. With this edition you will also receive the U.S. Master Tax Guide, 2013 Legislative Update which provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. The 2013 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products of Interest - U.S. Master Tax Guide, 2013 - UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
com E ho'i ka u'i: perspectives on placemaking in Hawai'i / compiled and edited by Kelsy M.Y. Jorgensen By library.mit.edu Published On :: Sun, 5 Jan 2020 06:00:02 EST Rotch Library - NA730.H3 E23 2019 Full Article
com Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article
com The Routledge companion to critical approaches to contemporary architecture / edited by Swati Chattopadhyay and Jeremy White By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA2543.S6 R685 2019 Full Article
com Zaha Hadid Architects: diseño como segunda naturaleza = design as second nature / textos = texts, Shajay Bhooshan [and five others] By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Rotch Library - NA1469.H33 A4 2018 Full Article
