Compiled by a team of distinguished law professors, the 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for  U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook 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.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni 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.

The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010.

You may also be interested in:
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition)

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

Available: October 2011

A handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

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

Key elements of this helpful and annually updated publication are:

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

STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including:

In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state.

HIGHLIGHTS OF KEY NEW DEVELOPMENTS–presents a summary of key legislative and regulatory changes affe

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

Available: December 2010

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 Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. 

CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page 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. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.  

CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution.

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.

Available: December 2011

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 1, 2011.

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®, 2012
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

Available: December 2011

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, 2011 and will be available for shipping in December.

• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

Softcover Book #5952 - Available: November 2011   

Hard Cover Book #5882 - Available: December 2011    

The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 95th Edition reflects all pertinent federal taxation changes that affect 2011 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

The 2012 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

The U.S. Master Tax Guide is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and provides quick and clear answers to client questions.

MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2011 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2012," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year.  The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

The 2012 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 Pla

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Available: December 2010

Old depreciation systems do not die - or even fade away very fast. Businesses and the practitioners that serve them must operate with three coexisting depreciation systems -Modified Accelerated Cost Recovery System (MACRS), the Accelerated Cost Recovery System (ACRS) and the Treasury Department's Asset Depreciation System (ADR).CCH's U.S.

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

The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related U.S. Master Depreciation Guide explanation.

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

CONTENTS:

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

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Complete, up-to-date coverage of tax law in the region

With frequent updates, Alberta & Territories Tax Reporter provides in-depth information and source material for taxes imposed in Alberta, the Yukon, the Northwest Territories and Nunavut.

As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Fuel tax, health insurance premiums, hotel room tax, tobacco tax and a number of resource taxes
• Official government publications and commentary related to personal and corporate income tax

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel charts
• A summary of the progress of provincial legislation

 

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to Alberta & Territories Tax Reporter also find these publications instrumental to their practice:

• Provincial Tax Reporters - All Provinces & Territories
• British Columbia Tax Reporter
• Manitoba and Saskatchewan Tax Reporter
• GST Reporter
• Window on GST/HST

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

Available: October 2010

This book is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand.  It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

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

Key elements of this helpful and annually updated publication are:

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

STATE BY STATE DISCUSSIONS - offer practical explanations of major corporate tax topics, including:

• Tax Rates
• Tax Credits
• Apportionment of Income
• Combined Reporting
• Consolidated Returns
• Nexus
• Net Operating Loss Carryforwards and Carrybacks
• Return Filing Requirements
• Alternative Minimum Taxes
• Treatment of Flow-through Entities

In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state. 

HIGHLIGHTS OF KEY NEW DEVELOPMENTS - presents a summary of key legislative and regulatory changes affecting state corporate income taxation during the previous year, so readers are aware of those developments and can respond accordingly when completing tax returns for the coming year.

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment
• 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.

Complete, up-to-date coverage of tax law in the province

Quebec Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. With frequent updates, it provides full coverage of the latest developments in Quebec tax law as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Quebec sales tax (QST), fuel tax, municipal tax, resource tax, property tax, payroll tax and tobacco tax
• Official government publications and commentary related to personal and corporate income tax
• Comprehensive commentary on the QST – the most extensive available on the subject, prepared by the experts at Ryan. Commentary provides in-depth treatment of nuts and bolts issues such as registration, various types of supplies, and input tax refunds, more specialized or complex concepts such as organizational considerations, industry-specific issues, and place of supply rules, and everything in between.

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel charts
• A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time.  

Professionals who subscribe to Quebec Tax Reporter also find these publications instrumental to their practice:

• Ontario Tax Reporter
• Provincial Tax Reporters - All Provinces & Territories
• GST Reporter

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

New rules for financial statement users

With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies.

Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance.

Description and explanation of how financial statements will change under IFRS

IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable.

IFRS Impact highlights key differences under previous Canadian GAAP

Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences.

Unique Canadian perspective for Canadian readers

IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors.

Topical coverage includes:

• Basic Building Blocks of Financial Statements
• Values and Limitations of Key Performance Ratios
• Assessing Risk and Measurement Uncertainties
• Management’s Discussion and Analysis (MD&A)
• Identifying "good" companies and fairly-priced stocks
• Specific impacts of transition to IFRS

About the Author

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

Available: December 2011

This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets.  This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.

The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation.

CONTENTS:

• Discussion of the historical background of depreciation and depreciation fundamentals.
• Coverage of :
  1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;
  2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;
  3. General rules for pre-1981 property;
  4. Asset Depreciation Range (ADR) system which dates back to 1971;
  5. Code Sec. 179 expensing rules; and
  6. Amortization of intangibles, including section 197 intangibles
• Listed property depreciation rules
• Depreciation of vehicles subject to "luxury" car caps
• Handling vehicle trade-ins, including luxury car caps and carryover basis
• Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods
• Like-kind exchanges and involuntary conversions
• Rev. Proc. 87-56 class life and depreciation period table reproduced in full text
• All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30

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Available: June 2012    

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, 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 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. 

Related books:

• Income Tax Regulations, Summer 2012 Edition (U.S.)
• 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.

Available: December 2010

CCH's Income Tax Regulations 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 regulations issued through November 1, 2010 and will be available for shipping in December.

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment

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

Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 70th edition reflects federal tax changes in 2014 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax.

Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws.

Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation.

Topical Coverage:

• Tax Rates and Credits
• Tax-Free Savings Account
• Income from Business and Property
• Deferred Income Plans
• Capital Gains and Losses
• Dividends
• Capital Cost Allowance
• Charitable Donations
• SR&ED Expenses
• Returns and Assessments
• Tax Planning for Individuals - 2015/2016

The 2015 edition provides timely and precise explanations of recent developments including legislative changes affecting the following:

• Bill C-4, Economic Action Plan 2013 No. 2 legislative amendments including items such as:
  • Lifetime capital gains exemption increase (2013 Budget)
  • Labour Sponsored Funds Tax Credit phase out (2013 Budget)
  • Synthetic dispositions (2013 Budget)
  • Character conversion transactions (2013 Budget)
  • Trust & corporate loss trading (2013 Budget)
  • SR&ED information requirements (2013 Budget)
  • Restricted farm losses (2013 Budget)
  • Leveraged insurance arrangements (2013 Budget)
  • Pre-production mine development expenses (2013 Budget)
  • Thin capitalization (2013 Budget)
  • Technical amendments contained in draft legislation released on Dec. 21, 2012, including corporate reorganizations and transfer pricing relief
  • amendments relating to stapled securities contained in draft legislation released on July 25, 2012,
• Bill C-31, Economic Action Plan 2014 Act, No. 1 legislative amendments including items such as:
  • Tax credits for adoption and medical e

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Complete, up-to-date coverage of tax law in the province

British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax
• Official government publications and commentary related to personal and corporate income tax
• Social service tax (sales tax)
• Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel chart
• A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice:

• Provincial Tax Reporters - All Provinces & Territories
• Alberta & Territories Tax Reporter
• GST Reporter
• Window on GST/HST

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

Complete, up-to-date coverage of tax law in the province

With frequent updates, Ontario Tax Reporter is an essential resource for any tax professional who has clients with business interests in Ontario. As a subscriber, you have access to full coverage of the latest developments in Ontario tax law as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Retail sales tax, capital tax, employer health tax, land transfer tax, tobacco tax, fuel and gasoline taxes, and municipal tax
• Official government publications and commentary related to personal and corporate income tax
• Commentary and concordance tables for the Ontario corporate tax harmonization
• Comprehensive commentary on Ontario retail sales tax, prepared by the experts at Ryan

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time.

Professionals who subscribe to Ontario Tax Reporter also find these publications instrumental to their practice:

• Provincial Tax Reporters - All Provinces & Territories
• Quebec Tax Reporter
• GST Reporter
• Window on GST/HST

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

The features and functionality you need to simplify the complex process of preparing financial statements.

Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate.

Consistent with the International Financial Reporting Standards

This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures.

• Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print.
• Roll forward checklists from prior periods; log and highlight preparer comments.
• Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.
• With regular updates, you’ll stay current and see what has changed between updates.

IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print.

Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments.

Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature.

Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out.

Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.

Integration — Use checklists alongside CCH’s IFRS for Canada research content to meet all your IFRS information needs. Integrate the checklist tool into your internal control processes for a seamless workflow..

Updated regularly — Stay current and easily see what changed between updates.

IFRS Inte

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

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Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible.

World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas.

Topics covered:

• Anti-dumping and unfair trade practices decisions
• Pending legislation and new statutes
• Policy statements, position papers, proposals, and reports concerning trade negotiations
• New arbitration rules and news of arbitration centres
• Reports of trade dispute settlement panels
• Arbitral awards and court decisions

The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations.

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

About the CCH Accountants' Suite

Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals.

This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity.

Make the move to the paperless office today!
  CCH Accountants' Suite Brochure

Select a suite application to learn more about what the product can do for you and your firm:

• Taxprep - Canada's leading professional tax preparation software.
• ProSystem fx Practice Management - Puts you in control of your firm to improve profitability.
• CCH Practice - More than time and billing – CCH Practice meets your practice management needs.
• CCH Profit Driver - Financial analysis and strategic planning tool.
• CCH Document - Helps you move to a paperless office.
• CCH Scan - Intelligent Source Document Scanning.
• CCH Engagement - Paperless trial balance and engagements.
• CCH KnowledgeConnect - Captures your firm’s intellectual a

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The 2015 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 footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws

MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year.

-    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 and Regulations and certain other important tax law sources.

Soft cover: Nov 17, 2014   9780808038733   5-7/8" x 9"   1,008 p.
Hard Cover: Nov 30, 2014   9780808039099   6-1/4" x 9"

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

Hardbound Edition available in December 2013.

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

The 2014 U.S. Master Tax Guide's updated explanations cover:

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

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

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

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

Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes:

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

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

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

Available: March 2012

Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes.

Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes:

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

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

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

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

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

STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including:

• Tax Rates
• Tax Credits
• Apportionment of Income
• Combined Reporting
• Consolidated Returns
• Nexus
• Net Operating Loss Carryforwards and Carrybacks
• Return Filing Requirements
• Alternative Minimum Taxes
• Treatment of Flow-through Entities

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

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

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

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

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

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

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California
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Massachusetts
Maryland
Michigan
Texas
Multistate Corporate

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

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

Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements.

This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC.

• Topically arranged to follow the FASB's Accounting Standards Codification (ASC).
• Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand.
• Serves as a working guide so practitioners can find solutions to complex practice problems quickly.
• Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.
• Enables clear understanding of the accounting requirements of the pronouncements.

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

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

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

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

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

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

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

Chapters:

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

Also contains:

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

1,112 pages

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