Available: June 2011

Provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2011

• Reader-friendly format
  
• Expanded page size and larger type fonts
  
• Two-volume format.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

 

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2014.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes.
The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

9780808039471    7-1/4" x 10"     4,968 pages

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CCH Accounting for Income Taxes, 2015 Edition (U.S.)
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INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)
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If you would like more details about this product, or would like to order a copy online, please click here.

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
• Helpful finding devices such as:
  • Topical Index to final, temporary and proposed regulations
  • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
  • Table of Public Laws by number and title
  • Table of Regulations that do not reflect changes made by recently enacted public laws
  • Proposed Reg Preamble finder
  • Table of how to locate and identify Regulations.

This new edition will include all income tax regulations issued through May 1, 2014

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

Includes all income tax regulations issued through May 1, 2013.

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

Available: Late June 2012

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

- Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
- All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
- Helpful finding devices such as: 

• Topical Index to final, temporary and proposed regulations
• Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
• Table of Public Laws by number and title
• Table of Regulations that do not reflect changes made by recently enacted public laws
• Proposed Reg Preamble finder
• Table of how to locate and identify Regulations.

Includes all income tax regulations issued through May 1, 2012 .


Related books:

• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)
• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns

 

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

Include all regulations issued through November 1, 2014 and will be available for shipping in December, 2014.

9780808039402    6-1/4" x 9-1/8"    14,144 pages

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U.S. Master Tax Guide (2015)
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CCH Accounting for Income Taxes, 2015 Edition (U.S.)
Revenue Recognition Guide (2015) (U.S.)
Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement)
U.S. Master Depreciation Guide (2015)

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

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

Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised andupdated.

GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.

Topics covered:

• Taxable supplies of real property
• Exempt supplies of real property
• GST/HST rules depending on how the ownership of property is held
• Special Situations such as repossessions and seizures, elections
• GST/HST rate changes

Table of Contents (subject to change)
Chapter 1: Definitions

• 1.1 – Builder
• 1.2 – Business
• 1.3 – Capital Property
• 1.4 – Commercial Activity
• 1.5 – Fair Market Value
• 1.6 – Person
• 1.7 – Personal Property
• 1.8 – Property
• 1.9 – Real Property
• 1.10 – Recipient
• 1.11 – Residential Complex
• 1.12 – Residential Unit
• 1.13 – Sale
• 1.14 – Supply

Chapter 2: Taxable Supplies of Real Property

• 2.1 – General Principle
  2.1.1 – Timing of Payment of Tax
  2.1.2 – Collection and Remittance of Tax
  2.1.3 – Place of Supply
  2.1.4 – Service in Respect of Supplies of Real Property
  2.1.5 – Deposits
• 2.2 – Sales of New Residential Housing
  2.2.1 – Adjustments to Purchase on Closing
• 2.3 – New Housing Rebates
  2.3.1 – Rebate for New Housing
  2.3.2 – Rebate for Cooperative Housing
  2.3.3 – Rebate for Owner-Built Homes
  2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes
• 2.4 – New Residential Rental Property Rebate
  2.4.1 – Rebate for New Residential Properties
  2.4.2 – Temporary Rentals before Sale
  2.4.3 – Land Leased for Residential Purpose
  2.4.4 – Administration of the Rebate
• 2.5 – PST Transitional New Housing Rebate
• 2.6 – Development of Residential Real Property
  2.6.1 – Renovations and Self-Supplies
  2.6.2 – Substantial Renovation
  2.6.3 – Non-Substantial Renovation
  2.6.4 – Planning Point
  2.6.5 – Substantial Completion
  2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit
  2.6.7 – Self-Supply of Residential Condominium Unit
  2.6.8 – Self-Supply of Multiple Unit R

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

  
  
  Full Article
  
  

Consulted by more courts on the fundamental issue of copyrightability, Goldstein on Copyright has become the definitive tool for today's intellectual property practitioner. It gives you immediate, reliable access to expert guidance so critical in traversing new and unfamiliar copyright law territory. More than any resource in the field, it emphasizes emerging issues in information and entertainment technologies - to keep you on the cutting edge of copyright law.

From determining whether protection is possible to deciding whether there has been an infringement and analyzing all possible defenses and remedies, you will have the clear guidance you need to preserve your clients' IP rights in the new technological age.

There is only one place to turn for analysis of copyright's extension to emerging digital technologies; exhaustive coverage on the myriad new court decisions on copyright infringement of computer software; in-depth discussion of Lanham Act Section 43(a)'s revolutionary development; extensive treatment of secondary liability in online marketing environments; and a whole lot more.

Table of Contents:

• Chapter 1: The Topography of Copyright
• Chapter 2: Subject Matter
• Chapter 3: Publication and Formalities
• Chapter 4: Ownership
• Chapter 5: Contracts, Conveyances and Termination of Transfers
• Chapter 6: Copyright Term
• Chapter 7: Exclusive Rights in Copyrighted Works
• Chapter 8: Contributory Infringement and Vicarious Liability
• Chapter 9: The Elements of Infringement
• Chapter 10: Infringement of Rights in Literary, Visual, Musical, Factual and Functional Works
• Chapter 11: Legal and Equitable Defenses
• Chapter 12: Fair Use
• Chapter 13: Injunctions, Ancillary and Declaratory Relief, Criminal Proceedings
• Chapter 14: Monetary Awards
• Chapter 15: Jurisdiction, Venue, Parties
• Chapter 16: Pleadings, Proof and Trial Practice
• Chapter 17: State and Federal Laws
• Chapter 18: International Protection

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

This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.

This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting.

The book also comes with a free companion CD-ROM that contains an electronic version of the book.

The 2013 GAAP Handbook covers the following topics:

PART I:       FINANCIAL STATEMENTS
PART II:      MAJOR ACCOUNTING AREAS AND REPORTING
PART III:     FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS
PART IV:     GAAP IN SPECIALIZED INDUSTRIES

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

The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium.
    
This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.
        
The book also comes with a free companion CD-ROM that contains an electronic version of the book.

PART I: FINANCIAL STATEMENTS

• Reporting, Presentation, and Disclosures for the Income Statement
• Revenue Recognition
• Balance Sheet Reporting and Disclosures: Assets
• Balance Sheet Presentation and Disclosures: Liabilities
• Balance Sheet Reporting: Stockholders' Equity
• Statement of Cash Flows
• Other Financial Statement Types and Related Items
• Disclosures

PART II: MAJOR ACCOUNTING AREAS AND REPORTING

• Accounting Changes and Error Corrections
• Investments in Equity and Debt Securities
• Business Combinations
• Consolidation
• Leases
• Pension Plans and Other Postretirement Benefit Plans
• Income Tax Accounting

PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS

• Foreign Currency Translation and Transactions
• Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting,  Reporting, and Disclosures
• International Financial Reporting Standards: An Examination of Accounting Convergence

PART IV: GAAP IN SPECIALIZED INDUSTRIES

• Accounting in Specialized Industries

9780808038801   7" x 10"   1,800 pages

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Auditor's Risk Management Guide: Inte

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

Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA

A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States.

Each case:

1. lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations;
2. provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure;
3. is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and
4. includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.

350 pages

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Forensic - Bundle Book and Casebook - 4441 + 5818
Forensic and Investigative Accounting (6th Edition)

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

Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,,
Lester E. Heitger, CPA,,
G. Stevenson Smith

This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today.

The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.

CONTENTS:

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING

Chapter 1 — Introduction to Forensic and Investigative Accounting
Chapter 2 — Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME

Chapter 3 — Fraudulent Financial Reporting
Chapter 4 — Detecting Fraud in Financial Reporting.
Chapter 5 — Employee Fraud: The Misappropriation of Assets.
Chapter 6 — Indirect Methods of Reconstructing Income.
Chapter 7 — Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT

Chapter 8 — Litigation Services Provided by Accountants
Chapter 9 — Proper Evidence Management.
Chapter 10 — Commercial Damages.
Chapter 11 — Litigation Support in Special Situations.
Chapter 12 — Computing Economic Damages.

PART FOUR: CYBERCRIME

Chapter 13 — Computer Forensics: A Brief Introduction.
Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal.
Chapter 15 — Cybercrime Management: Legal Issues.
Chapter 16 — Cybercrime Management: Loss Valuations.

PART FIVE: BUSINESS VALUATIONS

Chapter 17 — Business Valuation.

PART SIX: FOREN

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

Updated: June 2012

Today, every international transaction has potential antitrust implications. Before you risk anything in foreign trade, consult the fifth edition of Wilbur L Fugate's Foreign Commerce and the Antitrust Laws. He offers expert analysis of how U.S. antitrust laws affect companies' abilities to import and export goods, invest in foreign companies and enter into joint ventures and other trading arrangements.

It provides in-depth discussion of current statutory and case law, as well as expert analysis of the latest developments, including areas like foreign licensing of intellectual property, transnational mergers and acquisitions, and transportation restrictions and other problems of international distribution. You will find everything you need to ensure protection under - and compliance with - today's far-reaching antitrust and competition laws.

Table of Contents:

• Volume I
  • Chapter 1: Antitrust Statutes – Basic Philosophy and General Interpretation
  • Chapter 2: Jurisdiction Over Foreign Commerce Under the Antitrust Laws
  • Chapter 3: Antitrust Jurisdiction in Personam Over Corporations Operating Abroad
  • Chapter 4: Application of Antitrust Laws to International Trade Practices Generally
  • Chapter 5: Rule of Reason, Ancillary Restraints, and Antitrust Defenses
  • Chapter 6: Monopilization in Foreign Trade
  • Chapter 7: The Webb-Pomerene Act and the Export Trading Company Act
• Volume II
  • Chapter 8: Patents and Technology
  • Chapter 9: Trademarks in Foreign Trade
  • Chapter 10: Foreign Subsidiaries and Acquisitions
  • Chapter 11: Foreign and Foreign-Related Joint Ventures
  • Chapter 12: Foreign Investment – Including Multinational Enterprise Aspects
  • Chapter 13: Auxiliary Antitrust Statutes and Antitrust Provisions of Regulatory Statutes
  • Chapter 14: Nature of Antitrust Judgments and Relief in Foreign Trade
  • Chapter 15: Foreign Antitrust Laws
• Appendices
• Table of cases
• Table of statutes
• Index

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

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2015) (U.S.)
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
  
  

Robert J. Misey, Jr., JD, MBA, LLM

Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS.

This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion
of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered.

Chapter 1: Organization of the IRS
Chapter 2: Practice Before the Internal Revenue Service
Chapter 3: Ethical Responsibilities
Chapter 4: Examination of Returns
Chapter 5: Large Case Audits
Chapter 6: Investigative Authority of the Internal Revenue Service
Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners
Chapter 8: Partnership Audit Procedures
Chapter 9: Penalties and Interest
Chapter 10: Statute of Limitations on Assessment
Chapter 11: Access to Internal Revenue Service Information
Chapter 12: The Appeals Office
Chapter 13: Assessment Procedure
Chapter 14: The Collection Process
Chapter 15: Claims for Refund
Chapter 16: Private Rulings and Determination Letters
Chapter 17: International Tax Procedure
Chapter 18: Criminal Tax Procedure
Chapter 19: Indirect Method of Proving Income

7" x 10"    1,000 pages

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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.

Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges.

Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms.

-    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.  

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Federal Taxation: Basic Principles (2014)
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If you would like more details about this product, or would like to order a copy online, please click here.

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.

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Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
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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

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Federal Securities Law Reporter is a comprehensive resource covering the federal laws and rules that regulate the issuance and trading of securities, corporate disclosure, insider reporting, broker-dealer requirements and duties, self-regulatory organizations, investment companies, investment advisers, and accountants and attorneys practicing before the Securities and Exchange Commission.

It provides the full text of the Securities Act of 1933, the Securities Exchange Act of 1934, Investment Company Act of 1940, Investment Advisers Act of 1940, the Sarbanes-Oxley Act of 2002, the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010, and other federal securities laws, as well as the regulations and forms of the SEC. It includes explanations that discuss, summarize and coordinate law, rule interpretations and court decisions.

It also includes the full text of court opinions deciding issues of federal securities law, all SEC rulemaking releases and other selected SEC releases and no-action letters. It is organized by act, with SEC rules, CCH explanations, and other materials located among the act sections to which they relate.

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.

The Federal Income Taxation: Fundamentals, 6th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking:

• Business
• Economics
• Taxation
• Law

This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses: 

• CGA
• CMA
• CA

Student Friendly

CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension.

• Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage
• Study Guide and supplemental material for students and instructors makes learning even easier
• Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter
• The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge
• Practical examples and applications are designed to anchor and integrate learning
• References to the Income Tax Act are incorporated throughout the text, with all key topics covered
• Includes two extra appendices: Individual Tax Facts and Withholding Tax

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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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

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• Estate Planning (2013 Edition) (U.S.) 
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• 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.

Provides concise, plain-English coverage of 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. Examples illustrating these rules are provided throughout

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

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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Full Article