0 U.S. Master GAAP Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:06:25 GMT 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. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry 9780808039068 6-1/4" x 9" 1,112 pages Related Products GAAP Guide (2015) Book or CD (U.S.) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.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 GAAP Guide (2014) By www.cch.ca Published On :: Fri, 31 May 2013 14:25:59 GMT Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding. Finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions 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 Related Products GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2013-2014 GAAS Guide, 2014 (with CD-ROM) Full Article
0 U.S. Master GAAP Guide (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:21:12 GMT 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. With its summaries, explanations, and applications of GAAP for nongovernmental entities in the USA, this book is the most powerful working guide available to accounting practitioners today. 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. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry Also contains: Conceptual framework Accounting Standards Updates Exposure Drafts How to cross-reference the Codification and pre-Codification standards Present value factors 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 Estate and Gift Tax Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:07:12 GMT This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. 9780808039044 6" x 9" 550 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind ExchangIf 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 Estate and Gift Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:43:30 GMT This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Related Products U.S. Master Tax Guide (2014) Business Succession Planning Answer Book – 2014 (US) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. 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. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : 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; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: 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 including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf 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 Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : 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; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) 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 Bank Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:12:27 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: IRS Industry Specialization Program Coordinated Issue Papers The 13 Federal Judicial Circuits The 12 Districts of the Federal Reserve System Audit Technique Guide for Commercial Banking 9780808039365 6" x 9" 944 pages Related Products Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) 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 Bank Tax Guide (2014) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:05:25 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Taxation of the Entertainment Industry, 2014 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:06:18 GMT Author: Schuyler M. Moore Taxation of the Entertainment Industry is an insightful treatise that helps practitioners in entertainment tax planning spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry. Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues: Know how the law characterizes ownership rights and interests Choose a business form that provides maximum tax advantage Determine the best time to report and recognize income Reduce the tax burden through deductions, depreciation, and the investment tax credit Avoid liability for failure to withhold wages Realize tax deferral and tax savings through foreign production or distribution Discover innovative and creative strategies for financing film production and distribution, and Pay close attention to the special tax considerations that apply to talent. Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law. Overview Fundamental Characterization Issues Choice of Entity Income Recognition, Timing and Characterization Deductions and Depreciation Wage Withholding Foreign Production and Distribution U.S. Tax Withholding on Foreign Persons Financing Using Domestic Tax Shelters Other Financing Methods Tax Planning for Talent California Taxation The Sports Industry The Music Industry Film Financing Forms 9780808039631 6" x 9" 456 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article
0 Taxation of Individual Retirement Accounts, 2014 (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:38:11 GMT David J. Cartano, J.D. Analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Contents Includes: Introduction Traditional IRA Spousal IRA Roth IRA Coverdell Education Savings Account Rollover IRA Transfer IRA SEP IRA SARSEP IRA Individual Retirement Annuity Conduit IRA Employer and Employee Association Trusts Payroll Deduction IRA SIMPLE IRA Deemed IRA Under Employer Plan Prohibited Transactions Disclosure Statement Investments Bankruptcy, Tax Liens and Creditors Trustees and Custodians Reporting Requirements Divorce and Property Settlement Agreements Rulings Excise Taxes and Penalties ERISA State Taxes Taxation of Distributions Premature Distributions Minimum Distributions During Lifetime Minimum Distributions on Death Withholding Taxes Foreign Beneficiaries Estate Beneficiaries Trust Beneficiaries Charitable Beneficiaries Beneficiary Designation Forms Estate Taxes The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Full Article
0 Taxation of Individual Retirement Accounts, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 08:50:32 GMT Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Taxation of Compensation and Benefits (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:31:17 GMT David J. Cartano, J.D. Brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. CONTENTS: - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Taxation of Compensation and Benefits (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:53:27 GMT The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans
0 Tax Planning Strategies (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:16:53 GMT Completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Chapter 1: Importance of Tax Planning Chapter 2: Income Subject to Tax Chapter 3: Making Your Deductions Count Chapter 4: Investment Decisions Chapter 5: Retirement Savings Chapter 6: Early Retirement and Post-Retirement Strategies Chapter 7: Estate Planning – Minimizing Estate and Gift Taxes Chapter 8: Family Strategies Chapter 9: Education Incentives Chapter 10: Estimated Tax Chapter 11: Business Planning Chapter 12: Tax Strategies for the Self-Employed Appendices Tax Planning Checklist Tax Calendar Income Tax Rates Deduction Checklist 196 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax Planning Strategies (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:14:55 GMT This new edition of the popular Tax Planning Strategies book has been completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Other helpful appendices include: Tax Calendar Income Tax Rates Deductions Checklist If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis By www.cch.ca Published On :: Thu, 21 Mar 2013 08:19:56 GMT Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT Steven D. Simpson, J.D., LL.M Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance reporting requirements compliance steps, choices and mechanisms accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related Products Form 990 Compliance Guide, 2014 U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833
0 Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT Available: April 2012 Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related books: Form 990 Compliance Guide, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:42:58 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General Principles Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning 9780808039341 7" x 10" 1,200 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Full Article
0 Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:57:07 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate - General Principles Chapter 14 Estate Planning with Real Estate - Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning Related Products Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series Federal and State Taxation of Limited Liability Companies (2014) Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Full Article
0 Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:00:59 GMT Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: 1. Decide if the transaction should be taxable or nontaxable. 2. Structure the deal for the best results–stock or asset acquisition. 3. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:57:14 GMT Author: Glenn R. Carrington Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: Decide if the transaction should be taxable or nontaxable. Structure the deal for the best results–stock or asset acquisition. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs 9780808039327 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Summary and Analysis of Fiscal Year 2015 U.S. Budget Proposal By www.cch.ca Published On :: Tue, 18 Mar 2014 09:51:13 GMT Complimentary: www.cch.ca/2015USBudget On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget. CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 State Tax Handbook (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 13:35:02 GMT Provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. 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. The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included. 9780808038719 6" x 9" 696 pages Related Products California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 State Tax Handbook (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:27:51 GMT The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The 2014 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2013 to give practitioners up-to-date state tax information entering tax season. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 will be included. Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Guidebook to California Taxes 2014 Guidebook to Florida Taxes 2014 Guidebook to North Carolina Taxes 2014 Guidebook to Ohio Taxes 2014 Guidebook to Pennsylvania Taxes 2014 Guidebook to Illinois Taxes 2014 Guidebook to New Jersey Taxes 2014 Guidebook to New York Taxes 2014 Guidebook to MassachusettsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
0 Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 S Corporation Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:53:31 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual real life situation. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Cash and Property Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Stock Redemptions and Complete Liquidations Chapter 16. If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article 0 Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 New York State Tax Law (As of January 1, 2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:44:19 GMT This authoritative title provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2014. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents. Key legislative changes from the previous year are described in a special Highlights section and are also incorporated in the law text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide, Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..193..384..575..766..957..1148..1339..15301879 1880 18811906» Recent Trending ANSI Green Globes 2015 Tech giant’s philanthropic arm gives almost £500,000 to two London charities Wagner Meters rolls out Rapid RH 4.0 Black Friday, Cyber Monday, Travel Tuesday 2024 The Carpet and Rug Institute Presents the 2024 Joseph J.Smrekar Memorial Award TISE 2025 Opens Entries for Best of Awards WHATSAPP: +1(443) 720-5561 Buy fake usd/aud/cad/JPY/CNY/GBP/euros/pounds Sports Drink Maker Electrolit to Build $400 Million Facility in Texas Top 2024 Advances in Alternative Protein Cosplay Break: Bask in the Charm of Costumed Fans at Kumoricon 2024 Season’s Reelings: Your 2024 Holiday Movie Guide THE TRASH REPORT: 2024—the Year in TRASH 12,000-year-old stones may be oldest example of wheel-like tools World’s largest coral is 300 years old and was discovered by accident WEA's plan to hold General Assembly 2025 in Seoul sparks debate Subscribe To Our Newsletter
0 S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article
0 Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article 0 New York State Tax Law (As of January 1, 2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:44:19 GMT This authoritative title provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2014. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents. Key legislative changes from the previous year are described in a special Highlights section and are also incorporated in the law text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide, Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. 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0 Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
0 New York State Tax Law (As of January 1, 2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:44:19 GMT This authoritative title provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2014. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents. Key legislative changes from the previous year are described in a special Highlights section and are also incorporated in the law text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide, Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
