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U.S. Revenue Recognition Guide (2011)

By www.cch.ca
Published On :: Mon, 01 Nov 2010 08:52:30 GMT

Available: November 2010

Author: Scott Taub CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. 

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

This edition has been updated to reflect the new FASB Accounting Standards CodificationTM    and includes both pre- and post-Codification references for quick access to the information you need in the way that you prefer accessing it. 

The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.
To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

Material can be located several ways: the Cross-Reference lists pre- and post-Codification references and shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic.

Revenue Recognition Guide covers the following topics:

  • Revenue-Related Literature
  • General Principles
  • Multiple-Element Arrangements
  • Product Deliverables
  • Service Deliverables
  • Intellectual Property Deliverables
  • Miscellaneous Issues
  • Contract Accounting
  • Software: A Complete Model
  • Presentation
  • Disclosures
  • Future Expectations and Projects

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Preparing Your Trust Tax Returns™, 2015 Edition

By www.cch.ca
Published On :: Thu, 06 Nov 2008 09:52:32 GMT

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements. Preparing Your Income Tax Returns Preparing Your Corporate Tax Returns

Features & Coverage:

  • Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats
  • Saves you time by putting search at your finger tips
  • More topics in detail than any other guides available
  • Easy-to-understand format lets you find what you need
  • References to CRA documents, legislation and cases

Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.

Table of Contents:

Chapter 1 - Introduction

What is a Trust?

  • Basic Types of Trusts
  • Determining Whether a Trust Exists
  • Parties to a Trust
  • Purpose Trusts and Charitable Purpose Trusts

Chapter 2 - Filing a Trust Income Tax Return and Related Matters

  • Filing Requirements
  • Payment of Tax
  • Penalties
  • Assessments, Objections and Appeals
  • Taxpayer Relief Provisions
  • Other Considerations

Chapter 3 - Identification: Types of Trusts

  • Testamentary Trusts
  • Inter Vivos Trusts

Chapter 4 - Total Trust Income

  • Total Trust Income (“Step 2" on T3 return)
  • Capital Gains and Losses
  • Pension Income
  • Dividends from Taxable Canadian Corporations
  • Foreign Investment Income
  • Other Investment Income
  • Business, Farming, Fishing, and Rental Income
  • NISA Fund No.2 <

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Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011)

By www.cch.ca
Published On :: Wed, 10 Nov 2010 15:00:56 GMT

Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations.  It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. 

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

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that painstakingly present the detail in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered.

CONTENTS:

Key Tax Return Filing Facts       
Excise Tax Rates         
2011 Federal Tax Calendar

Figuring the Individual Tax

1.    Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 
2.    Gross Income Inclusions          
3.    Retirement Plans 
4.    Employee Fringe Benefits 
5.    Gross Income Exclusions
6.    Gain or Loss Basis Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals

Maximizing Deductions and Credits

9.    Personal Deductions
10.  Travel and Entertainment Deductions
11.  Depreciation
12.  Business Deductions
13.  Losses and Bad Debts <

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California Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 12:07:23 GMT

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books:

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Almanac of Business & Industrial Financial Ratios (2012)

By www.cch.ca
Published On :: Wed, 22 Jun 2011 11:12:06 GMT

Available: September 2011

Author: Dr. Leo Troy

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

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

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

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

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

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

 

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Almanac of Business & Industrial Financial Ratios (2011

By www.cch.ca
Published On :: Fri, 29 Oct 2010 14:54:25 GMT

Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value.  The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

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

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

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

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

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

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Accounting Desk Book (2012) (U.S.)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 14:23:16 GMT

Available: December 2011

The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

The 2012 Edition of the Accounting Desk Book covers the following topics:

FINANCIAL REPORTING

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

STANDARDS

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

ACCOUNTING PROCEDURES

- Chapter 13: Cost Accounting
- Chapter 14: Budgeting for Profit Planning and Budgetary Control
- Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
- Chapter 16: Auditor Independence and the Audit Committee
- Chapter 17: Taxpayer Rights

NICHE TOPICS

- Chapter 18: Practice Before the IRS and the Power of Attorney
- Chapter 19: Internet Accounting
- Chapter 20: E-Commerce and E-Communication
- Chapter 21: Insurance Accounting

- Chapter 22: Expert Witness

- Chapter 23: Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT

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2013 Canadian Federal Budget Plan: CCH Special Report

By www.cch.ca
Published On :: Mon, 21 Dec 2009 10:36:34 GMT

This Special Report contains the full text of the 2013 Canadian Federal Budget Plan with in-depth Budget analysis prepared by experts from Dentons and by Joseph Frankovic LL.B., LL.M., Ph.D., CFA. The commentary written for this report describes each income tax proposal contained in the Budget as well as proposals relating to GST/HST.

 

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State Tax Handbook 2011

By www.cch.ca
Published On :: Wed, 27 Jan 2010 08:22:27 GMT

Available: December 2010

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It saves lots of time for busy practitioners, serving as a convenient single source of key state tax information for professionals instead of them having to wade through multiple sources to find this information.

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

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.   

At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. 



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INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections (2010-2011 Edition

By www.cch.ca
Published On :: Mon, 23 Aug 2010 10:50:35 GMT

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)

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Connecticut Taxes, Guidebook to State Taxes 2012

By www.cch.ca
Published On :: Thu, 03 Nov 2011 12:51:58 GMT

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

 

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U.S. Master Multistate Corporate Tax Guide (2012)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 13:51:08 GMT

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:

  • 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 affe

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State Tax Handbook (2012)

By www.cch.ca
Published On :: Fri, 04 Nov 2011 09:54:43 GMT

Available: December 2011

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

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

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes.  The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.  

At-a-glance multistate charts detail important issues to assist state tax compliance and planning.  More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

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Oil and Gas: Federal Income Taxation (2012) (U.S.)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 11:47:11 GMT

Available: November 2011

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

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

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

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

  • Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry.
  • Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published.
  • Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

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

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1040 Preparation and Planning Guide, 2011

By www.cch.ca
Published On :: Thu, 19 Feb 2009 15:35:29 GMT

CCH no longer publishes the 1040 Preparation and Planning Guide (or the Canadian companion book).

Instead, you are invited to consider the following books:

Thank you

.

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1065 Express Answers (2012)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 11:31:23 GMT

Available: December 2011

Updated annually, this spiral-bound resource helps you prepare Form 1065 tax returns - with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.

Preparers will benefit from:

  1. Compliance oriented, line-by-line approach.
  2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
  3. New rules and form changes highlighted.
  4. Charts and tables summarizing important concepts, facts and figures.
  5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
  6. References to U.S. Master Tax Guide paragraphs.
Related Books:

 

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1065 Express Answers (2011

By www.cch.ca
Published On :: Fri, 29 Oct 2010 14:35:13 GMT

Available: November 2010

CCH's 1065 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare partnership tax returns and the partner's Schedule K-1. Updated annually, 1065 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1065 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

Preparers will benefit from:

  • Compliance oriented, line-by-line approach, so you can quickly get the help needed while completing the return and answering client questions.
  • Plain-English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.
  • New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the partnership return and can help your clients take advantage of new law changes to maximize their tax-saving opportunities and avoid pitfalls.
  • Highly visual, two-color presentation, making it faster and easier to find the information you need.
  • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
  • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
  • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.
  • Detailed topical index, including references to everyday practice terminology, point you to the answers you need.
  • Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

CONTENTS:

  • Form 1065--General Information
  • Income and Deductions
  • Schedules A and B
  • Schedule K
  • Schedules L, M-1, M-2 and M-3
  • Schedule D
  • Partner’s Schedule K-1
  • Allocation Rules
  • Partnership Formation
  • Depreciation
  • Transfers of Interest
  • Death or Retirement of a Partner
  • Terminations, Mergers and Divisions
  • Real Estate Partnerships
  • LLCs, LLPs and LLLPs
  • State Tax Information
  • Election Statements
  • Form 1065 Checklist
  • Index

1065 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading

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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Winter 2011 Edition)

By www.cch.ca
Published On ::

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:

 

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Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2012)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 11:42:42 GMT

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.

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Income Tax Regulations (Winter 2012)

By www.cch.ca
Published On :: Fri, 04 Nov 2011 09:41:12 GMT

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.

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CCH Accounting for Income Taxes,, 2011 Edition

By www.cch.ca
Published On :: Mon, 23 Aug 2010 08:12:37 GMT

CCH Accounting for Income Taxes 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.

Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin.  

Publication Date

07/15/2010

Content and Topics

  • Preface
  • About The Authors

SECTION I: INTERPRETATIONS

  • Paragraphs 1–2: Introduction
  • Paragraphs 3–5: Scope
  • Paragraphs 6–15: Objectives And Basic Principles
  • Temporary Differences
  • Paragraphs 16–34: Recognition And Measurement
  • Annual Computation Of Deferred Tax Liabilities And Assets
  • A Change In Valuation Allowance
  • An Enacted Change In Tax Laws Or Rates
  • A Change In The Tax Status Of An Enterprise
  • Regulated Enterprises
  • Business Combinations
  • Opinion 23 And U.S. Steamship Enterprise
  • Temporary Differences
  • Paragraphs 35–39: Intraperiod Tax Allocation
  • Certain Quasi Reorganizations
  • Paragraph 40: Separate Financial Statements Of A Subsidiary
  • Paragraphs 41–42: Financial Statement Presentation
  • Paragraphs 43–49: Financial Statement Disclosure
  • Paragraphs 50–59: Effective Date And Transition
  • Prior Business Combinations
    • If you would like more details about this product, or would like to order a copy online, please click here.


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CCH Accounting for Income Taxes, 2012 Edition

By www.cch.ca
Published On :: Tue, 21 Jun 2011 08:53:21 GMT

Available: June 2011

Provides guidance on the application of 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 SEC, combined with lessons learned from leading accounting practitioners.

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

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1040 Express Answers (2011

By www.cch.ca
Published On :: Fri, 29 Oct 2010 14:15:42 GMT

Available: November 2010

1040 Express Answers is a spiral bound quick-reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand.

You'll benefit from...

  • Form-oriented organization presented the way you work - line-by-line, right down the return.
  • Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.
  • New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax-saving opportunities and avoid pitfalls.
  • Two-color format, making it fast and easy to find the information you need.
  • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
  • Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information.
  • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic.

With CCH's 1040 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 

1040 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading fee additional).

CONTENTS:
Tab 1        Form 1040
Tab 2        Schedules A and B
Tab 3        Schedules C, F and SE
Tab 4        Schedule D and Form 4797
Tab 5        Schedule E: PALs and At-Risk Rules
Tab 6        Form 2106
Tab 7        Form 4562: Depreciation
Tab 8        Cars and Listed Property
Tab 9        Social Security and Retirement Planning
Tab 10      Tax Credits and AMT
Tab 11      Estimated Payments/Penalties/Amended Returns
Tab 12      Tax Representation Issues and Filings
Tab 13      Family and Education
Tab 14      Estate Planning
Tab 15      State Tax Information
Tab 16      Developments and Planning Tools
Tab 17      Tax Tables
Tab 18      Index

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U.S. Master Tax Guide (2012)

By www.cch.ca
Published On :: Thu, 13 Oct 2011 10:56:17 GMT

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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U.S. Master Depreciation Guide (2011

By www.cch.ca
Published On :: Mon, 01 Nov 2010 10:07:26 GMT

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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Estate Planning (2012 Edition) (U.S.)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 14:52:12 GMT

Available: November 2011

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

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


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U.S. Master Multistate Corporate Tax Guide (2011)

By www.cch.ca
Published On :: Fri, 29 Oct 2010 15:33:19 GMT

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.

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Multistate Corporate Tax Guide, 2012 Edition

By www.cch.ca
Published On :: Thu, 03 Nov 2011 14:32:57 GMT

Book available: December 2011

CD available: December 2011

This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

Volume I
Corporate Income Tax

    ·          Part 1. Introduction 
    ·          Part 2. Nexus 
    ·          Part 3. Corporate Taxes and Tax Base 
    ·          Part 4. Group Filing Options 
    ·          Part 5. Apportionment 
    ·          Part 6. Pass-Through Entities 
    ·          Part 7. Foreign Operations 
    ·          Part 8. Credits and Incentives 
    ·          Part 9. Tax Periods and Methods 
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CCH Tax Reference Booklet, 2014-2015

By www.cch.ca
Published On :: Fri, 07 Aug 2009 15:34:08 GMT

Pocket-sized and designed for usability and practicality, the CCH Tax Reference Booklet has been fully updated for the 2014 - 2015 tax season.

A quick reference tax guide containing frequently consulted tax rate charts. The diverse content of the CCH Tax Reference Booklet makes it a best-selling resource for:

  • Accountants
  • Financial Managers
  • Financial Planners
  • Insurance Representatives
  • Estate Planners
  • Lawyers

This essential tax reference tool is easy-to-use because of its:

  • Handy pocket-size
  • Highly visible titles and tables
  • Well-identified tabs
  • Corporate tax
  • Personal tax
  • Social Programs
  • Trust tax
  • Sales tax
  • Dates to Remember
The CCH Tax Reference Booklet provides important taxinformation you need when you need it.
  • Numerous quick reference tables
  • Personal and corporate tax rates
  • Marginal income tax costs of capital gains and dividends
  • Personal tax credits
  • Value of personal tax credits
  • Information on calculation of taxable income and income tax
  • Rates and other information relating to CPP, QPP, OAS and EI
  • 2014 federal and provincial budget highlights
  • Penalties and offences
  • Deadlines
  • Summaries of key rules relating to taxation of trusts, and sales taxes

Our book. Your mark.

Your name, like ours, stands for knowledge and expertise. To make your mark with clients give them a year-round reminder with your brand on the cover of the CCH Tax Reference Booklet. This quick reference pocket guide provides valuable tax information with answers to frequently asked questions. Customized with your name or brand, and featuring the design of your choice, this handy guide gives you the brand recognition with the trusted authority of Wolters Kluwer.

Order in bulk and save up to 65%

List Price Discount Discounted Price
Bundle of 5 copies* $76.25 15 %If you would like more details about this product, or would like to order a copy online, please click here.


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U.S. Master Depreciation Guide (2012)

By www.cch.ca
Published On :: Thu, 03 Nov 2011 11:50:10 GMT

Untitled Document

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

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


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Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns

By www.cch.ca
Published On :: Thu, 30 Oct 2008 15:44:15 GMT

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522.

Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available.

Prepraring Your Corporate Tax Returns Preparing Your Trust Tax Returns

Features & Coverage:

  • Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats
    • Saves you time by putting search at your finger tips
  • More topics in detail than any other guides available
  • Easy-to-understand format lets you find what you need
  • References to CRA documents, legislation and cases
  • Year-round tax planning ideas
  • A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter
  • Line-by-line references to applicable cases, legislation and technical interpretations in the commentary
  • Commentary for RRSP contributions and other retirement saving options

These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns.

Table of Contents

  • How To Use This Book
  • Changes to amounts for personal tax credits
  • Recent Tax Changes
  • Tables of Rates and Credits

Chapters

  • The Basic Rules of Canadian Income Taxation
  • Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings
  • Employment Income and Deductions
  • Investment Income
  • Capital Gains and Losses
  • Rental Income and Und

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Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015

By www.cch.ca
Published On :: Thu, 19 Feb 2009 13:29:25 GMT

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available.

Preparing Your Income Tax Returns

Features & Coverage:

  • Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips
  • More topics in detail than any other guides available
  • Easy-to-understand format lets you find what you need
  • Step-by-step instructions and straightforward answers save you time and money
  • References to CRA documents, legislation and cases
  • Reorganized for easier navigation - Forms have been moved to the back of each chapter
  • Checklist to help gather all necessary information for return preparation
  • Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules
  • Section on income and capital tax installments
  • References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News
  • Discussions of federal and provincial corporate income taxation and corporation capital taxation

Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.

Table of Contents

  • How To Use This Book
  • List of Forms Reproduced
  • Pending Income Tax Changes
  • 2014 Provincial Tax Change Summary
  • Tax Calendar
  • 2014 Federal and Provincial Tax Rates
  • Prescribed Quarterly Interest Rates
  • Prescribed Interest Rates for Leasing

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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 09:36:49 GMT

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:

 

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Income Tax Regulations, Winter 2011 Edition (U.S)

By www.cch.ca
Published On ::

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:

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Income Tax Regulations, Summer 2011 Edition – U.S.

By www.cch.ca
Published On :: Tue, 21 Jun 2011 15:49:57 GMT

Available: June 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.

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.

    Includes all income tax regulations issued through May 1, 2011.


    Related titles:

    U.S. Master Tax Guide®, 2011
    ProSystem fx Tax: for U.S. Tax Returns

     

     

     

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    Canadian Master Tax Guide, 70th Edition, 2015

    By www.cch.ca
    Published On :: Thu, 29 Oct 2009 11:23:48 GMT

    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

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


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    1041 Express Answers (2012)

    By www.cch.ca
    Published On :: Mon, 20 Jun 2011 09:05:59 GMT

    Available: July 2011  

    Updated annually, 1041 Express Answers is a spiral-bound resource that helps tax practitioners who prepare fiduciary income tax returns.  

    • Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.
    • Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
    • New rules and form changes highlighted,
    • Highly visual, two-color presentation, making it faster and easier to find the information you need.
    • Charts and tables summarizing important concepts, facts and figures
    • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
    • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.

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    US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

    By www.cch.ca
    Published On :: Mon, 07 May 2012 08:25:53 GMT

    CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.

    This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.

    THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

    Complimentary Special report: www.cch.ca/Sunset

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


    Full Article

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    Financial Advisor's Pocket Reference - French 2009-2010

    By www.cch.ca
    Published On :: Wed, 23 Sep 2009 13:25:27 GMT

    The French version of our popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals.

    Topics Include:

    • Investing
    • Saving Money
    • Taxation
    • Employment
    • Life and Health Insurance
    • Old Age Security
    • Maximum Monthly Benefits
    • Average housing costs
    • Government web sites

    Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders.

    Click here to request more information on bulk orders.

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    Financial Advisor's Pocket Reference - English 2012-2013

    By www.cch.ca
    Published On :: Mon, 20 Sep 2010 13:37:37 GMT

    OLD

    This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations.

    Includes details and information on:

    • Retirement Planning  
    • Personal Tax 
    • Estate Planning 
    • Pensions and Benefits 
    • Budget Highlights
    • Insurance
    • Consumer Index
    • Government Programs

    Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders.

    Click here to request more information on bulk orders.

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    Financial Advisor's Pocket Reference - English 2009-2010

    By www.cch.ca
    Published On :: Wed, 23 Sep 2009 13:25:27 GMT

    The popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals.

    Topics Include:

    • Investing
    • Saving Money
    • Taxation
    • Employment
    • Life and Health Insurance
    • Old Age Security
    • Maximum Monthly Benefits
    • Average housing costs
    • Government web sites

    Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders.

    Click here to request more information on bulk orders.

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


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    Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014

    By www.cch.ca
    Published On :: Fri, 03 Jul 2009 15:31:41 GMT

    The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

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

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

    Editorial Notes and Cross-References

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

    The full text of the Income Tax Act and Regulations

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

    • The full text of the Income Tax Act and Regulations as amended to July 2014;
    • 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property;
    • Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayer

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


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      Why Financial Planning is Important to Accountants Archived Webinar 2012

      By www.cch.ca
      Published On :: Thu, 01 Nov 2012 16:58:34 GMT

      This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

      • Why accounting professionals should be providing financial planning
      • The revenue opportunities
      • The benefits for clients and the Accountant
      • Finding the right fit – in-house resource or partnering with an external financial advisor.
      • The challenges of launching financial planning services

      Part Two:
      Best Practices in Financial Planning for Accountants Archived Webinar 2012

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


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      0

      US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

      By www.cch.ca
      Published On :: Thu, 14 Jun 2012 15:29:21 GMT

      CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.
      This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.
      THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

      Complimentary Special report: www.cch.ca/Sunset

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


      Full Article

      0

      U.S. Master Tax Guide (2015)

      By www.cch.ca
      Published On :: Thu, 18 Sep 2014 08:12:07 GMT

      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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      U.S. Master Tax Guide (2014)

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

      Hardbound Edition available in December 2013.

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

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

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

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

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


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      U.S. Master Property Tax Guide (2014)

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

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

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

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


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

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


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      U.S. Master Property Tax Guide (2012)

      By www.cch.ca
      Published On :: Fri, 09 Mar 2012 14:34:51 GMT

      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.


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      U.S. Master Multistate Corporate Tax Guide (2015)

      By www.cch.ca
      Published On :: Thu, 18 Sep 2014 14:16:11 GMT

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

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

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

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

      • Tax Rates
      • Tax Credits
      • Apportionment of Income
      • Combined Reporting
      • Consolidated Returns
      • Nexus
      • Net Operating Loss Carryforwards and Carrybacks
      • Return Filing Requirements
      • Alternative Minimum Taxes
      • Treatment of Flow-through Entities
      A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included.

      9780808039105    6-1/4" x 9"    1,600 pages


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      Multistate Corporate Tax Guide - Mid-Year Edition (2014)
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      If you would like more details about this product, or would like to order a copy online, please click here.


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

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

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

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

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

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

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

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      State Tax Handbook (2014)
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      Connecticut
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      Pennsylvania
      Illinois
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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.


      Full Article

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