Authors:  John C. Healy, MST, CPA, and 
                 Michael S. Schadewald, Ph.D., CPA

The 2014 Multistate Corporate Tax Guide is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

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

Volume I
Corporate Income Tax
 Part 1. Introduction
 Part 2. Nexus
 Part 3. Corporate Taxes and Tax Base
 Part 4. Group Filing Options
 Part 5. Apportionment
 Part 6. Pass-Through Entities
 Part 7. Foreign Operations
 Part 8. Credits and Incentives
 Part 9. Tax Periods and Methods
 Part 10. Payment of Tax
 Part 11. Filing Requirements
 Part 12. Other Administrative Issues

Volume II
 Sales/Use Tax
 Part 1. Nexus
 Part 2. Tax Base and Rates
 Part 3. Administration
 Part 4. Local Taxes
 Appendix
 Index

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State Tax Handbook (2014)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Maryland
Michigan
Texas
U.S.

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

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

This Edition is divided into five parts.

• Part I contains a primer on multistate corporate income tax and new charts on Apportionment Formulas, Specialized Industry Apportionment Formulas (eleven, including …), Sourcing Sales of Services, and Taxation of Non-resident Employees.
• Part II contains the following new charts: Moving and Relocation Services (Parts 1 and 2), Special Event Sales Tax Exemptions, Repossessions, and Demand for Payment in Bankruptcy.
• Part III is a new chart on Requirements for Displaying Tax on Invoice.
• Part IV includes a copy of the Streamlined Sales and Use Tax Agreement, amended through May 24, 2012.
• Part V contains the MTC Model Statutes.
• Appendix
  State Internet Address Directory
  State Business Taxation Questionnaire (Abridged)

800 pages

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Multistate Corporate Tax Guide, 2013 Edition (2 volumes)

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New York Sales & Use Tax Answer Book (2013)

Sales and Use Tax Answer Book (2013)

U.S. Master Sales and Use Tax Guide (2012)

U.S. Master Multistate Corporate Tax Guide (2013)

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

John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

8-1/2" x 11"      800 pages

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State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
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
New York State Tax Law (As of January 1, 2014)
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.

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

Part I—Multistate Corporate Income Taxes

• Primer on Multistate Corporate Income Taxation 
• Section 179 Asset Expensing    
• Net Operating Loss Carryover
• Cancellation of Debt Income    
• Sales Factor: Receipts from Services
• Credits   

Part II—Sales and Use Taxation

• Cloud Computing Services    
• Travel-related Expenses     
• Scaffolding and Related Charges   
• Excise Tax Imposition   

Part III—Streamlined Sales Tax

• Streamlined Sales and Use Tax Agreement—Amended Through December 13, 2010    
• State Taxability Matrices 

Part IV—Tax Articles

• Multistate Tax Commission Allocation and Apportionment
• Regulations as amended through July 29, 2010

Appendix

• State Tax Department Directory   
• State Internet Address Directory   
• State Business Taxation Questionnaire (Abridged)

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

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

• Part I—Multistate Corporate Income Taxes
• Part II—Sales and Use Taxation
• Part III—Streamlined Sales Tax
• Part IV—Tax Articles
• Appendix
• State Tax Department Directory
• State Internet Address Directory
• State Business Taxation Questionnaire (Abridged)

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

A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. 

The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. 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.

Operation of Oil and Gas Properties
-    Royalty and Production Payments from Mineral Property
-    Mineral Production Payments
-    Oil and Gas Geological and Geophysical Expenses
-    Intangible Drilling and Development Costs (IDC)
-    Deduction for Tertiary Injectants
-    Mine Exploration Expenses
-    Mine Development Expenses
-    Deduction for Domestic Production Activities
-    At-Risk Rules
-    Passive Activity Losses

Depletion, Depreciation, and Amortization
-    Depletion Deductions—Economic Interest of Property
-    Definition of Property Subject to Depletion
-    Cost Depletion
-    Percentage Depletion
-    Depreciation of Improvements to Depletable Property

Sale, Exchange, or Disposition
-    Basis in Mineral Property
-    Gain or Loss on Disposition of Mineral Property
—    Dealer Dispositions
-    Gain or Loss on Disposition of Coal and Iron Ore
-    Abandonment or Worthlessness of Mineral Property
-    Unitization Agreements

Alternative Minimum Tax
-    AMT Adjustment for Exploration and Development Costs
-    Intangible Drilling Costs—AMT Tax Preference Item
-    Percentage Depletion—Tax Preference Item
-    AMT Credit Carryforward

Tax Credits
-    Nonconventional Source Fuel Credit
-    Foreign Tax Credit
-    Carbon Dioxide Capture Credit

Timber Income and Deduction
-    Gain or Loss on the Cutting of Timber
-    Timber Casualty Loss

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

Glenn E. Dance, Partner at Ernst & Young, LLP

This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. Master Limited Partnerships are sophisticated publicly traded entities that are sometimes referred to as "publicly traded partnerships."

This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. This treatise simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns. References are made throughout the treatise to specific MLP structures that currently exist in the marketplace so as to provide focus and practical application of the rules.

1. An Introduction to Master Limited Partnerships
2. Comparison of MLPs to Other Types of Business Organizations
3. Application of MLP Qualified Income Test
4. Tax Issues Associated with the Marketability of MLP Interests
5. Tax Issues Associated with the Formation of an MLP
6. Classes of MLP Interests and the Allocation of Taxable Income
7. Tax Allocation Issues Related to Built-In Gain or Loss Property
8. Basis Adjustments Resulting from Transfer of MLP Interest
9. Tax Treatment of Disposition of MLP Units
10. Tax Reporting Issues for MLPs

7" x 10"     500 pages

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Author: Glenn E. Dance, Partner at Ernst & Young, LLP

This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. It discusses the significant tax advantages by virtue of the MLP's status as a pass-through entity. MLPs are highly complex entities with significant administrative burdens which are discussed in detail. Moreover, MLP investors face tax complexities by virtue of the pass-through nature of the entity, This publication also explores the fact that MLPs are not subject to corporate tax or fluctuations in the investors' basis as a result of cash distributions.

This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. It simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns.

1. An Introduction to Master Limited Partnerships
2. Comparison of MLPs to Other Types of Business Organizations
3. Application of MLP Qualified Income Test
4. Tax Issues Associated with the Marketability of MLP Interests
5. Tax Issues Associated with the Formation of an MLP
6. Classes of MLP Interests and the Allocation of Taxable Income
7. Tax Allocation Issues Related to Built-In Gain or Loss Property
8. Basis Adjustments Resulting from Transfer of MLP Interest
9. Tax Treatment of Disposition of MLP Units
10. Tax Reporting Issues for MLPs

500 pages

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Practical Guide to Partnerships and LLCs (6th Edition)

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Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031

Author: Nancy N. Grekin, J.D.

Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations.

Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law.

Topics covered include:

• Types of Exchanges
• Essential Elements of a Section 1031 Exchange
• The Starker Case and the Evolution of Deferred Exchanges
• Deferred Exchanges Under the Regulations
• Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation
• Mechanics and Documentation of Exchanges
• Multiple Property Exchanges
• Exchanges by Entities: Transfers of Exchange Property to and from Entities
• Reverse Exchanges
• Build-to-Suit Exchanges
• Related Party Exchanges
• Personal Property Exchanges
• Reporting Code Section 1031 Exchanges

The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include:

• Designated Property Exchange Agreement
• Buyer-Accommodator Exchange Agreement
• Assignment of Relinquished Property Contract
• Direct Exchange Agreement
• Build to Suit Exchange Agreement with Accommodator

240 pages

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(Formerly known as Compilations and Reviews)

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

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

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

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

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

PART II: Specialized Engagements

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

PART III: Other Engagements

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

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

Author: Rosalee Hacker, CPA

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

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

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

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

TABLE OF CONTENTS

Part I:  Common Interest Realty Associations

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

Part II:  Audit Engagements

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

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

Author: Jay L. Shein

This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals.

1. Investment Planning Essentials
2. Investment Tools and Vehicles
3. Introduction to Portfolio Theory and Asset Allocation
4. Portfolio Strategy and Design
5. Asset Allocation Methodology
6. Risk Adjusted Measures of Return
7. Portfolio Opportunity Distributions
8. Tax Efficient Strategies
9. Alternative Investment Strategies
10. Mutual Funds
11. Behavioral Finance
12. Monte Carlo Simulation
13. Value at Risk (VAR)
14. Total Return Trust
15. Software, Technology, and Materials for Investing
16. Software, Technology, and Materials for Investment Research
17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence
18. Absolute Return Versus Relative Return
19. Portfolio Monitoring, Rebalancing and Changing
20. Investment Statistical Concepts and Evaluation Methods

504 pages

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

This Guide focuses on advising clients as to the available investment options at various stages of life and income level.  It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals.

1.   Investment Planning Essentials 
2.   Investment Tools and Vehicles
3.   Introduction to Portfolio Theory and Asset Allocation
4.   Portfolio Strategy and Design
5.   Asset Allocation Methodology
6.   Risk Adjusted Measures of Return
7.   Portfolio Opportunity Distributions
8.   Tax Efficient Strategies
9.   Alternative Investment Strategies
10.  Mutual Funds
11.  Behavioral Finance
12.  Monte Carlo Simulation
13.  Value at Risk (VAR)
14.  Total Return Trust
15.  Software, Technology, and Materials for Investing
16.  Software, Technology, and Materials for Investment Research
17.  Investment Manager, Mutual Fund, and Hedge Fund Search  Selection and Due Diligence
18.  Absolute Return Versus Relative Return
19.  Portfolio Monitoring, Rebalancing and Changing
20.  Investment Statistical Concepts and Evaluation Methods

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

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

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

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

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

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

NEW TO THE TEXTBOOK

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

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

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

  
  
  Full Article
  
  

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

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Transfer Pricing: Rules, Compliance and Controversy (4th Edition)
International Tax Newsletter
Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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

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

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

Includes CD of entire contents of book.

7-1/2" x 10"    2,448 pages


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U.S. Master Depreciation Guide (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)
Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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

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

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

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

Includes CD of entire contents of book.

2,448 pages

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2013 U.S. Master Tax Guide + the Legislative Update Combo

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

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

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

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

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

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

Authors: David Alexander, Professor of Accounting & Finance and Simon Archer

Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

• Accounting Policies, Changes in Accounting Estimates, and Errors
• Borrowing Costs
• Business Combinations
• Cash Flow Statement
• Changing Prices and Hyperinflationary Economies
• Consolidated Financial Statements
• Construction Contracts
• Earnings Per Share
• Employee Benefits
• The Equity Method
• Events After the Balance Sheet Date
• Financial Instruments
• Foreign Currency Translation
• Government Grants and Government Assistance
• Impairment of Assets
• Income Taxes
• Intangible Assets
• Interim Financial Reporting
• Inventories
• Investment Property
• Leases
• Non-Current Assets Held for Sale and Discontinued Operations
• Property, Plant, and Equipment
• Provisions, Contingent Liabilities, and Contingent Assets
• Related-Party Disclosures
• Revenue
• Segment Reporting
• Share-Based Payment

• Agriculture
• Insurance Contracts
• Mineral Resources: Exploration and Evaluation