Authors: Dr. L. Murphy Smith, CPA,  Dr. Katherine T. Smith  Shannon Knight Deer, CPA

Especially designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds.

The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production).

Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP).

The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1 The Accounting Information System and Financial Statements
Chapter 2 The Financial Statements
Chapter 3 Accounting Transaction Processing
Chapter 4 Measuring Profitability and Financial Position on the Financial Statements
Chapter 5 Cash, Internal Control, and Ethics
Chapter 6 Accounts and Notes Receivable
Chapter 7 Accounting for the Merchandising Firm
Chapter 8 Plant Assets, Intangibles, and Long-Term Investments
Chapter 9 Liabilities
Chapter 10 Accounting for the Corporation
Chapter 11 More About the Income Statement and Statement of Stockholders’ Equity
Chapter 12 The Statement of Cash Flows
Chapter 13 Financial Statement Analysis
Chapter 14 Accounting for Global Commerce

 

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

Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA

Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds.

The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production).

Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP).

The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s cross-functional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology.

The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1:     The Accounting Information System
Chapter 2:     The Financial Statements
Chapter 3:     Accounting Transaction Processing
Chapter 4:     Measuring Profitability and Financial Position on the Financial Statements
Chapter 5:     Cash, Internal Control, and Ethics
Chapter 6:     Accounts and Notes Receivable
Chapter 7:     Accounting for the Merchandising Firm
Chapter 8:     Plant Assets, Intangibles, and Long-Term Investments
Chapter 9:     Liabilities
Chapter 10:   Accounting for the Corporation
Chapter 11:   More About the Income Statement and Statement of Stockholders’ Equity
Chapter 12:   The Statement of Cash Flows
Chapter 13:   Financial Statement Analysis
Chapter 14:   Accounting for Global Commerce

9780808037873    8-1/

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

Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS

The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting  including:

• An overview of fiduciary responsibility
• How situs impacts a will or trust
• The Uniform Principal & Income Act
• How to properly allocate income taxes between income and principal

Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter.

1. Overview of Basic Fiduciary Concepts
2. Trust Situs
3. Overview of Fiduciary Accounting
4. Definitions and Fiduciary Duties — UPIA Sections 102 and 103
5. Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105
6. Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202
7. Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303
8. Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402
9. Business and Other Activities Conducted by the Trustee — UPIA Section 403
10. Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408
11. Deferred Compensation, Annuities and Similar Payments — UPIA Section 409
12. Liquidating Assets — UPIA Section 410
13. Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412
14. Underproductive Property — UPIA Section 413
15. Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415
16. Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502
17. Transfers from Income to Principal — UPIA Sections 503 and 504
18. Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506

9780808039174   7" x 10"      350 pages


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Full Article

The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting  including:

• An overview of fiduciary responsibility
• How situs impacts a will or trust
• The Uniform Principal & Income Act
• How to properly allocate income taxes between income and principal

Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter.

1. Overview of Basic Fiduciary Concepts
2. Trust Situs
3. Overview of Fiduciary Accounting
4. Definitions and Fiduciary Duties - UPIA Sections 101-103
5. Trustee's Power to Adjust and Judicial Control - UPIA Sections 104 and 105
6. Determining Net Income and Beneficiary Distributions - UPIA Sections 201 and 202
7. Apportionment at the Beginning and End of an Income Interest - UPIA Sections 301-303
8. Receipts from Entities, Trusts and Estates - UPIA Sections 401 and 402
9. Business and Other Activities Conducted by the Trustee - UPIA Section 403
10. Receipts Not Normally Apportioned and Insubstantial Allocations - UPIA Section 404-408
11. Deferred Compensation, Annuities and Similar Payments - UPIA Section 409
12. Liquidating Assets - UPIA Section 410
13. Mineral, Water and Other Natural Resources and Timber - UPIA Sections 411 and 412
14. Underproductive Property - UPIA Section 413
15. Derivatives, Options and Asset-Backed Securities - UPIA Sections 414 and 415
16. Allocation of Disbursements During the Administration of a Trust - UPIA Sections 501 and 502
17. Transfers from Income to Principal - UPIA Sections 503 and 504
18. Income Taxes and Adjustments Between Principal and Income Because of Taxes - UPIA Sections 505 and 506

Appendix A State Appendix - State Income Tax and Accounting Rules for Trusts
Appendix B Text of the Uniform Principal and Income Act   

 350 pages

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International Accounting/

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

Available: April 2012

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. 

Comprehensive Topics provides 25 chapters and additional support materials as follows:

  1. Introduction to Federal Taxation and Understanding the Federal Tax Law
  2. Tax Research, Practice and Procedure
  3. Individual Taxation--An Overview
  4. Gross Income
  5. Gross Income--Exclusions
  6. Deductions: General Concepts and Trade or Business Deductions
  7. Deductions: Business/Investment Losses and Passive Activity Losses
  8. Deductions: Itemized Deductions
  9. Tax Credits, Prepayments, and Special Methods
10. Property Transactions: Determination of Basis and Gains and Losses
11. Property Transactions: Nonrecognition of Gains and Losses
12. Property Transactions: Treatment of Capital and Section 1231 Assets
13. Tax Accounting
14. Taxation of Corporations--Basic Concepts
15. Corporate Nonliquidating Distributions
16. Corporate Distributions in Complete Liquidations
17. Corporate Reorganizations
18. Accumulated Earnings and Personal Holding Company Taxes
19. Partnerships--Formation and Operation
20. Partnerships--Distributions, Sales and Exchanges
21. S Corporations
22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
23. Income Taxation of Trusts and Estates
24. Deferred Compensation and Education Planning
25. Multijurisdictional Taxation: International and State and Local Transactions
- Appendix
- Glossary of Tax Terms
- Finding Lists
- Table of Cases
- Topical Index

Related books:

• Federal Tax Study Manual (2013) (U.S.)

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



Full Article

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.



CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.  



Comprehensive Topics provides 25 chapters and additional support materials as follows:



1.    Introduction to Federal Taxation and Understanding the Federal Tax Law

2.    Tax Research, Practice and Procedure

3.    Individual Taxation - An Overview

4.    Gross Income

5.    Gross Income--Exclusions

6.    Deductions: General Concepts and Trade or Business Deductions

7.    Deductions: Business/Investment Losses and Passive Activity Losses

8.    Deductions: Itemized Deductions

9.    Tax Credits, Prepayments, and Special Methods

10.    Property Transactions: Determination of Basis and Gains and Losses

11.    Property Transactions: Nonrecognition of Gains and Losses

12.    Property Transactions: Treatment of Capital and Section 1231 Assets

13.    Tax Accounting

14.    Taxation of Corporations--Basic Concepts

15.    Corporate Nonliquidating Distributions

16.    Corporate Distributions in Complete Liquidations

17.    Corporate Reorganizations

18.    Accumulated Earnings and Personal Holding Company Taxes

19.    Partnerships--Formation and Operation

20.    Partnerships--Distributions, Sales and Exchanges

21.    S Corporations

22.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

23.    Income Taxation of Trusts and Estates

24.    Deferred Compensation and Education Planning

25.    Multijurisdictional Taxation: International and State and Local Transactions

-    Appendix

-    Glossary of Tax Terms

-    Finding Lists

-    Table of Cases

-    Topical In

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

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex).

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

1.    Introduction to Federal Taxation and Understanding the Federal Tax Law
2.    Tax Research, Practice and Procedure
3.    Individual Taxation-An Overview
4.    Gross Income
5.    Gross Income-Exclusions
6.    Deductions: General Concepts and Trade or Business Deductions
7.    Deductions: Business/Investment Losses and Passive Activity Losses
8.    Deductions: Itemized Deductions
9.    Tax Credits, Prepayments and Special Methods
10.    Property Transactions: Determination of Basis and Gains and Losses
11.    Property Transactions: Nonrecognition of Gains and Losses
12.    Property Transactions: Treatment of Capital and Section 1231 Assets
13.    Tax Accounting
14.    Deferred Compensation and Education Savings Plans
15.    Tax Planning for Individuals
16.    Partnerships, Corporations and S Corporations
17.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
18.    Income Taxation of Trusts and Estates
-    Appendix
-    Glossary of Tax Terms
-    Finding Lists
-    Table of Cases
-    Topical Index

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Federal Taxation Practice and Procedure (11th Edition) (US)If you would like more details about this product, or would like to order a copy online, please click here.

Available: April 2012

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses.

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.
 
It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

1. Introduction to Federal Taxation and Understanding the Federal Tax Law
2. Tax Research, Practice and Procedure
3. Individual Taxation-An Overview
4. Gross Income
5. Gross Income-Exclusions
6. Deductions: General Concepts and Trade or Business Deductions
7. Deductions: Business/Investment Losses and Passive Activity Losses
8. Deductions: Itemized Deductions
9. Tax Credits, Prepayments and Special Methods
10. Property Transactions: Determination of Basis and Gains and Losses
11. Property Transactions: Nonrecognition of Gains and Losses
12. Property Transactions: Treatment of Capital and Section 1231 Assets
13. Tax Accounting
14. Deferred Compensation and Education Savings Plans
15. Tax Planning for Individuals
16. Partnerships,Corporations and S Corporations
17. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
18. Income Taxation of Trusts and Estates

-Appendix
-Glossary of Tax Terms
-Finding Lists
-Table of Cases
-Topical Index


Related books:

• Federal Tax Study Manual (2013) (U.S.)
• Federal Taxation: Comprehensive Topics (2013) (U.S.)If you would like more details about this product, or would like to order a copy online, please click here.
  
  
  Full Article
  
  

Available: April 2012

Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.


Related books:

• Federal Taxation: Basic Principles (2013) (U.S.)
• Federal Taxation: Comprehensive Topics (2013) (U.S.)
• Principles of Business Taxation (2013) (U.S.)

 

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

Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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

Author: Susan Flax Posner

Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles.

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

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

The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered.

Key Tax Return Filing Facts    
Excise Tax Rates    
Federal Tax Calendar (if available at time of publication)
    
Figuring the Individual Income Tax
1.    Individuals — Filing Status, Personal Exemptions, Standard Deduction    
2.    Gross Income —  Inclusions    
3.    Retirement Plans    
4.    Employee Fringe Benefits    
5.    Gross Income —  Exclusions    
6.    Gain or Loss —  Basis —  Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals
    
Maximizing Deductions and Credits
9.    Personal Deductions    <

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

Author: Susan Flax Posner

Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles.

The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

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

The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered.

Key Tax Return Filing Facts    
Excise Tax Rates    
Federal Tax Calendar (if available at time of publication)
    
Figuring the Individual Tax
 1.     Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates    
 2.     Gross Income Inclusions    
 3.     Retirement Plans    
 4.     Employee Fringe Benefits    
 5.     Gross Income Exclusions    
 6.     Gain or Loss Basis Recognition
 7.     Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
 8.     Capital Gains and Losses of Individuals
    
Maximizing Deductions and Credits
 9.     Personal Deductions    
10.     Travel and Entertainment Deductions    
11.     Depreciation    
12.     Business Deductions    
13.     Losses and Bad Debts    
14.     Tax Credits, Estimated Tax for Individuals
    
Withholding Payroll Taxes - Minimum Tax Accounting
15. &nb

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

Designed to convey the fundamentals of taxation, this practical resource has been redesigned to improve accessibility and increase student comprehension.

Drawing on the well-established core text Introduction to Federal Income Taxation in Canada, this textbook is ideal for students enrolled in introductory accounting and taxation programs or related introductory courses.

• Covers the fundamental federal income taxation curriculum with a narrower scope and topical coverage.
• References to the Income Tax Act are incorporated throughout the text, with all key topics covered.
• Supplemental material for students and instructors makes learning even easier, including Study Guide with review questions, multiple choice questions and exercises.
• Includes two handy appendices: Individual Tax Facts and Withholding Tax.
• Instructor Resources include a Solutions Manual and a customizable PowerPoint Presentation for planning and lectures.

The 2014-2015 edition of our texts and study guides contain many new features that make our industry-leading materials even more relevant and easy to use.

NEW TO THE TEXTBOOK AND STUDY GUIDE

• Updated content in a contemporary, student-friendly format.
• Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
• Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.

NEW TO THE TEXTBOOK

• Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.

NEW TO THE STUDY GUIDE

• Type 1, Type 2 and Type 3 problems in the Study Guide offer different degrees of difficulty to help students develop and integrate new concepts specific to their requirements.

Available as a special bundle with

Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition

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

Mark L. Ascher. J.D., LL.M.,

Brings you up to date on the latest developments in this complex and constantly changing area.

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements.

1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Revenue Rulings
Table of Federal Statutes
Table of State Statutes
Table of Uniform and Model Acts
Table of Restatements of Law
Index

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Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
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Practical Guide to Estate Planning, 201

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

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:
1.    The Income Tax Meaning of Estates and Trusts
2.    Decedent's Income Tax Liability for the Year of Death
3.    Income in Respect of Decedents
4.    Partnership Interests
5.    Distributable Net Income
6.    The Charitable Deduction
7.    Distributions
8.    The Passive Activity Rules
9.    The Throwback Rule
10.    Grantor Trusts
11.    Split-Interest Charitable Trusts
12.    Termination and Modification
13.    The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

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

Available: June 2012

Author: Mark L. Ascher

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:

1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Loose-leaf book

Related books:

• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

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

At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.

This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed.

Among the subjects covered in this quick answer reference are:

• Decedent's last return
• Death of a partnership member
• Decedent's stock holdings
• Income tax return of estate or trust
• Grantor trusts
• Beneficiary's tax liability
• Bankruptcy estates
• Fiduciary duties and liabilities

9780808038382  6" x 9"     240 pages

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U.S. Master Estate and Gift Tax Guide (2015)
Full Article

Authors: David C. Garlock, J.D., Principal Author and Editor.
Contributing Authors:  Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro

This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas.

• Basic Concepts
• Determining Total Original Issue Discount
• Imputed Interest on Debt Issued for Property
• Below-Market and Intercompany Loans
• Current Inclusion and Deduction of OID
• Accounting for Interest
• Short-term Obligations
• Variable Rate Debt Instruments
• Contingent Debt Instruments and Integration
• OID: Additional Special Topics
• Market Discount
• Bond Premium
• Sales, Exchanges, Recapitalizations and Redemptions
• Debt Modifications
• Cancellation of Debt
• Coupon Stripping
• Information Reporting and Withholding
• International Issues

9780808039143    6" x 9"    1,368 pages

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

Authors: David C. Garlock, J.D., Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro

This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many
related areas.

CONTENTS:

• Basic Concepts
• Determining Total Original Issue Discount
• Imputed Interest on Debt Issued for Property
• Below-Market and Intercompany Loans
• Current Inclusion and Deduction of OID
• Accounting for Interest
• Short-term Obligations
• Variable Rate Debt Instruments
• Contingent Debt Instruments and Integration
• OID: Additional Special Topics
• Market Discount
• Bond Premium
• Sales, Exchanges, Recapitalizations and Redemptions
• Debt Modifications
• Cancellation of Debt
• Coupon Stripping
• Information Reporting and Withholding
• International Issues

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

 Author: Martin B. Dickinson

Provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Special features of this volume include:

• Shortcut table for computation of corporation income taxes
• All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2013
• Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
• Every Code section page carries a footer indicating the specific Code subsection carried on the page — for example, Sec. 271(e)
• Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page — for example, Reg. Sec. 1.706-1(c)(3)
• Includes CD of entire contents of the book

The 2013-2014 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2013 and other significant developments that took place throughout the year.

1,776 pages

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

Martin B. Dickinson

Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This book reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Special features of this volume include:

• Convenient shortcut table for computation of corporation income taxes
• All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2014
• Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
• Every Code section page carries a footer indicating the specific Code subsection carried on the page-for example, Sec. 271(e)
• Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page-for example, Reg. Sec. 1.706-1(c)(3)
• Includes CD of entire contents of the book

The 2014-2015 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2014 and other significant developments that took place throughout the year.

7 ½" x 10"    1,776 pages


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

Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume IRC and Income Tax Regulations.

Special features of this volume include:

• Convenient shortcut table for computation of corporation income taxes
• All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2012
• Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
• Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e)
• Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3)
• Includes CD of entire contents of the book

The 2012-2013 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2012 and other significant developments that took place throughout the year. 

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

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
Fiduciary Accounting Answer Book, 2015 (U.S.)
Grantor Trust Answer Book, 2015 (U.S.)
Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)
Price on Contemporary Estate Planning (2015) (U.S.)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.

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

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

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

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012. 

Related books:

• Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) 
• Income Tax Regulations (Winter 2013) (U.S.) 
• Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

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

David J. Cartano, J.D.

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples.

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

7" x 10" 1,064 pages

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

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

1,064 pages

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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

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

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs.  It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

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

Available: June 2012

Author: David J. Cartano

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 

CONTENTS:

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

Related books:

• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)
• U.S. Master Tax Guide®, 2012

 

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

Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

• Introduction
• Family Foundation Basics
• How To Create A Family Foundation
• Using Charitable Trusts To Fund The Family Foundation
• Designing The Family Foundation
• Operating Restrictions
• Grantmaking
• Foundation Administration
• Special Issues
• Bibliography

992 pages


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Multistate Guide to Estate Planning (2015) (w/CD)
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Tax and Estate Pla

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

Full Article

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

Volume One

• Chapter 1 Introduction
• Chapter 2 Intestacy: Estate Plans by Operation of State Law
• Chapter 3 Wills as Estate Planning Instruments
• Chapter 4 Trusts as Estate Planning Instruments
• Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries
• Chapter 6 Inter Vivos Transfers
• Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers

Volume Two

• Chapter 8 Nonprobate Transfers: Life Insurance
• Chapter 9 Nonprobate Transfers: Retirement Benefits
• Chapter 10 Concurrent Interests
• Chapter 11 Future Interests
• Chapter 12 Powers of Appointment: Building Flexibility Into the Plan
• Chapter 13 Marital Deduction Planning
• Chapter 14 Charitable Deduction Planning
• Chapter 15 Postmortem Estate Planning: Administration and Compliance

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Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
If you would like more details about this product, or would like to order a copy online, please click here.

William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Domestic Relations
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonqualified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables
Appendix B Act/Public Law Number

7" x 10"    1,300 pages

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Full Article

Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Tax Planning in Marital Settlements
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonquaified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section

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

Full Article

Susan Flax Posner

Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook:

• Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
• Form 1041, United States Income Tax Return for a Trust
• Form 1041, United States Income Tax Return for an Estate
• Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
• Form 1040, Decedent's Final Individual Income Tax Return.

All relevant terms and key concepts are thoroughly defined and illustrated.

Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
Chapter 2: The Federal Gift Tax
Chapter 3: Revocable Living Trusts
Chapter 4: Life Insurance
Chapter 5: Anti-Freeze Valuation Rules
Chapter 6: GRITs, GRATs, GRUTs
Chapter 7: Qualified Personal Residence Truats (QPRTs)
Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
Chapter 9: Tax-Free Gifts
Chapter 10: Charitable and Split Interest Transfers
Chapter 11: Marital Deduction
Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool
Chapter 13: Family Limited Partnerships (FLPs)
Chapter 14: Calculation of the Gift Tax
Chapter 15: Portability
Chapter 16: Transfer Taxes Imposed on Expatriates
Chapter 17: The Gift Tax Return-Form 709
Chapter 18: The Federal Estate Tax
Chapter 19: Valuation
Chapter 20: Estate Tax Deductions
Chapter 21: Estate Tax Credits
Chapter 22: Computation of Estate Tax
Chapter 23: Opinions for Paying the Estate Tax
Chapter 24: The Estate Tax Return-Form 706
Chapter 25: Generation-Skipping Transfer Tax
Chapter 26: Decedent's Final Income Tax Return
Chapter 27: Sample of Decedent's Final Income Tax Return
Chapter 28: Income Taxation of Trusts and Estates
Chapter 29: Sample Income Tax Returns for Trusts
Chapter 30: Sample Income Tax Returns for Estates
Appendix A: Glossary of Terms

7-1/2" x 10"   1,292 pages

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Full Article

Author: Susan Flax Posner

Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year.

Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook:

-Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
-Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
-Form 1041, United States Income Tax Return for a Trust
-Form 1041, United States Income Tax Return for an Estate
-Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
-Form 1040, Decedent's Final Individual Income Tax Return.

Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
Chapter 2: The Federal Gift Tax
Chapter 3: Revocable Living Trusts
Chapter 4: Life Insurance
Chapter 5: Anti-Freeze Valuation Rules
Chapter 6: GRITs, GRATs, GRUTs
Chapter 7: Qualified Personal Residence Truats (QPRTs)
Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
Chapter 9: Tax-Free Gifts
Chapter 10: Charitable and Split Interest Transfers
Chapter 11: Marital Deduction
Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool
Chapter 13: Family Limited Partnerships (FLPs)
Chapter 14: Calculation of the Gift Tax
Chapter 15: Gifts by Nonresident Citizens
Chapter 16: Transfer Taxes Imposed on Expatriates
Chapter 17: The Gift Tax Return — Form 709
Chapter 18: The Federal Estate Tax
Chapter 19: Valuation
Chapter 20: Estat

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Full Article

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

• Concise presentation that covers all the basic material required for an introductory tax course.
• Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
• Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
• Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
• Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
• End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
• Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.

To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:

1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.

9780808038009   8-1/2" x 11"    848 pages


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

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

• Concise presentation that covers all the basic material required for an introductory tax course.
• Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
• Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
• Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
• Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
• End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
• Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.

1. Overview of the Tax Structure
2. Tax Determination, Payments and Reporting Procedures
3. Gross Income Inclusions
4. Gross Income Exclusions and Deductions for AGI
5. Personal Itemized Deductions
6. Other Itemized Deductions
7. Self-Employment
8. Depreciation and Amortization
9. Rental Activities
10. Property: Basis and Nontaxable Exchanges
11. Property: Capital Gains and Losses, and Depreciation Recapture
12. NOLs, AMT, and Business Tax Credits
13. Withholding, Payroll, and Estimated Taxes
14. C Corporations
15. Partnerships and S Corporations

      Tax Tables
      Earned Income Credit Tables

848 pages


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1040 Express Answers (201

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

Dorinda D. DeScherer, J.D.

A one-stop resource for the professional who advises families on the tax and financial issues connected with education planning.

Whether you are an accountant, lawyer or financial planner, whether a client’s child is still in diapers or is about to enter college, this book will provide you with comprehensive and straightforward answers to the most vexing questions that arise in connection with education planning.

For example, the book will put at your fingertips the answers to such questions as:

• How is a college student taxed on job earnings and investment income?
• How should a trust agreement be drafted to avoid gift taxes?
• When is a gift of investment property to a college student preferable to a gift of cash?
• When can be cost of college be deducted as a business expense?
• Why should upper-income clients fill out the Free Application for Federal Student Aid (FAFSA)?
• When will a loan to a college student increase the lender’s income taxes?
• Why is a home equity loan to pay college costs more advantageous than other kinds of borrowings?
• How will saving for college through multiple Section 529 plans benefit clients?
• How does a Coverdell Education Savings Account compare to a Section 529 plan as a college savings vehicle?
• When does reporting the interest on education savings bonds sooner rather than later make tax sense?
• Which college expenses qualify for the education tax credits?
• How did the new health reform law affect student loan programs?

The appendices contain Education Tax Facts, a list of available Section 529 plans and contact information, a glossary of key terms, useful websites, and other aids to education planning.

Chapter 1 Income Taxation of Students and Their Parents
Chapter 2 Family Gift-Giving
Chapter 3 Taxation of Trusts and Custodial Accounts
Chapter 4 Section 529 Plans
Chapter 5 Coverdell Education Savings Accounts
Chapter 6 Education Savings Bonds
Chapter 7 Education Tax Credits
Chapter 8 Deduction for Education Expenses
Chapter 9 Tapping Family Resources
Chapter 10 Financial Aid
Chapter 11 Scholarships and Fellowships
Chapter 12 Student Loan Tax Incentives
Chapter 13 Employer-Provided Education Assistance
Appendix A Education Tax Facts for 2011
Appendix B Education Tax Benefits Chart
Appendix C Glossary
Appendix D State Section 529 Plans
Appendix E Coverdell ESA Trust (Form 5305-E)
Appendix F Coverdell ESA Custodial Account (Form 5305-EA)
Appendix G FAFSA Form
Appendix H Directory of State Education Resources
Appendix I Helpful Education Planni

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On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.

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

Author:  Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

• Opening for Letter
• Cash
• Investments
• Accounts Receivable
• Inventory
• Fixed Assets
• Sales, Invoicing, and Revenue
• Purchasing and Expenses
• Accounts Payable
• Payroll
• Taxes
• Insurance Coverage
• Equity
• Grants
• Organizational/Governance Structure
• Administrative Issues
• Computer Systems
• Annual Audit and Client Cooperation
• Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
• SAS-99 and the Sarbanes-Oxley Act of 2002
• Closing for Letter
• The Auditor's Communication with Those Charged with Governance

9780808039136    6" x 9"     312 pages

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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.

Author: Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

• Opening for Letter
• Cash
• Investments
• Accounts Receivable
• Inventory
• Fixed Assets
• Sales, Invoicing, and Revenue
• Purchasing and Expenses
• Accounts Payable
• Payroll
• Taxes
• Insurance Coverage
• Equity
• Grants
• Organizational/Governance Structure
• Administrative Issues
• Computer Systems
• Annual Audit and Client Cooperation
• Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
• SAS-99 and the Sarbanes-Oxley Act of 2002
• Closing for Letter
• The Auditor's Communication with Those Charged with Governance

312 pages

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

Jae K. Shim, PhD,
Joel G. Siegel, Ph.D., CPA,
Nick Dauber, MS, CPA

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management. Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give CFOs, corporate financial managers, and controller’s quick answers to day-to-day questions.

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free, back-of-the book CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

- Capital Budgeting: Advice of Project Change Form
- Capital Budgeting: Appropriation Request Form
- Capital Budgeting: Economic Feasibility Study for a New Information System
- Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
- Capital Budgeting: Lease Versus Purchase Evaluation Report
- Capital Budgeting: Project Application Form
- Internal Control: Internal Control Assessment Form
- Internal Control: Computer Applications
- Checklist: Medium to Large Business
- Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
- Variance Analysis: Daily Labor Mix Report
- Variance Analysis: Daily Material Usage Report by Week
- Variance Analysis: Labor Performance Report
- Variance Analysis: Monthly Material Variance Report
- Variance Analysis: Marketing Performance Report for a Regional Sales Manager
- Variance Analysis: Marketing Performance Report for a Vice-President

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U.S. Master Depreciation Guide (2015)
Affordable

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

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions.  

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

-    Capital Budgeting: Advice of Project Change Form
-    Capital Budgeting: Appropriation Request Form
-    Capital Budgeting: Economic Feasibility Study for a New Information System
-    Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
-    Capital Budgeting: Lease Versus Purchase Evaluation Report
-    Capital Budgeting: Project Application Form
-    Internal Control: Internal Control Assessment Form
-    Internal Control: Computer Applications
-    Checklist: Medium to Large Business
-    Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
-    Variance Analysis: Daily Labor Mix Report
-    Variance Analysis: Daily Material Usage Report by Week
-    Variance Analysis: Labor Performance Report
-    Variance Analysis: Monthly Material Variance Report
-    Variance Analysis: Marketing Performance Report for a Regional Sales Manager
-    Variance Analysis: Marketing Performance Report for a Vice-President

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

Available: June 2012

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions. 

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

• Capital Budgeting: Advice of Project Change Form
• Capital Budgeting: Appropriation Request Form
• Capital Budgeting: Economic Feasibility Study for a New Information System
• Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
• Capital Budgeting: Lease Versus Purchase Evaluation Report
• Capital Budgeting: Project Application Form
• Internal Control: Internal Control Assessment Form
• Internal Control: Computer Applications
• Checklist: Medium to Large Business
• Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
• Variance Analysis: Daily Labor Mix Report
• Variance Analysis: Daily Material Usage Report by Week
• Variance Analysis: Labor Performance Report
• Variance Analysis: Monthly Material Variance Report
• Variance Analysis: Marketing Performance Report for a Regional Sales Manager
• Variance Analysis: Marketing Performance Report for a Vice-President

Related books:

• Practical Guide to Corporate Taxation (U.S.)
• Almanac of Business & Industrial Financial Ratios (2012)
• U.S. Master Tax Guide®, 2012

 

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