li Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:13:35 GMT Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031 Author: Nancy N. Grekin, J.D. Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations. Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law. Topics covered include: Types of Exchanges Essential Elements of a Section 1031 Exchange The Starker Case and the Evolution of Deferred Exchanges Deferred Exchanges Under the Regulations Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation Mechanics and Documentation of Exchanges Multiple Property Exchanges Exchanges by Entities: Transfers of Exchange Property to and from Entities Reverse Exchanges Build-to-Suit Exchanges Related Party Exchanges Personal Property Exchanges Reporting Code Section 1031 Exchanges The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include: Designated Property Exchange Agreement Buyer-Accommodator Exchange Agreement Assignment of Relinquished Property Contract Direct Exchange Agreement Build to Suit Exchange Agreement with Accommodator 240 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Kluwer IP Law.com / Manual IP Online By www.cch.ca Published On :: Thu, 24 Apr 2014 11:12:44 GMT Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice. With Kluwer IP Law Online, you can access all three modules: MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary. Features & Benefits: - Exclusive content provided by award-winning law firms and highly esteemed authors - Save time on research with a single resource - Overview of recently added materials - User Manual and customized training sessions available - Availability of MARC Records - Time Saving Practice Tools like Smart Charts - Sign up and access archives - Search across external resources such as the EPO and WIPO - Current awareness: News Alerts, Patent Blog and Copyright Blog View a free demo OR Download the brochure POWERFUL This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions. CONVENIENT Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere. AUTHORITATIVE Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals. “Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.” Wouter Pors, Head of IP, Bird & Bird The Netherlands ORDER THE BROWN BOOK IN PRINT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Guidebook to North Carolina Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:25:40 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Guidebook to North Carolina Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:36:54 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 696 pages Related Products State Tax Handbook (2014) California Connecticut Florida Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Guidebook to Illinois Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 11:49:52 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Guidebook to Illinois Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:11:22 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 408 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Guidebook to California Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:09:39 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Guidebook to California Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 12:38:34 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 784 pages Related Products State Tax Handbook (2014) Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT 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. Full Article
li GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Form 990 Compliance Guide, 2014 By www.cch.ca Published On :: Tue, 11 Mar 2014 11:46:18 GMT Clark Nuber This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. * Real-world examples * Filled-in-forms and checklists * Worksheets * Discussion of unresolved issues * Traps for the unwary Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax Chapter 2 Heading - Items A-M Chapter 3 Part I - Summary Chapter 4 Part II - Signature Block Chapter 5 Part III - Statement of Program Service Accomplishments Chapter 6 Part IV - Checklist of Required Schedules Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance Chapter 8 Part VI- Governance, Management, and Disclosure Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors Chapter 10 Part VIII - Statement of Revenue Chapter 11 Part IX - Statement of Functional Expenses Chapter 12 Part X - Balance Sheet Chapter 13 Part XI - Reconciliation of Net Assets Chapter 14 Part XII - Financial Statements and Reporting Chapter 15 Schedule A - Public Charity Status and Public Support Chapter 16 Schdule B - Schedule of Contributors Chapter 17 Schedule C - Political Campaign and Lobbying Activities Chapter 18 Schedule D - Supplemental Financial Statements Chapter 19 Schedule E - Schools Chapter 20 Schedule F - Statement of Activities Outside the United States Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Chapter 22 Schedule H - Hospitals Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Chapter 24 Schedule J - Compensation Information Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds Chapter 26 Schedule L - Transactions With Interested Persons Chapter 27 Schedule M - Noncash Contributions Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships Practice Aids Index Related Products Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) 1040 Express Answers (2014) Business Express Answers (2014 Edition) (US) Full Article
li Form 990 Compliance Guide, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 09:24:49 GMT This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. - Real-world examples - Filled-in-forms and checklists - Worksheets - Discussion of unresolved issues - Traps for the unwary 1. Introduction to Form 990, Return of Organization Exempt From Income Tax 2. Form 990 Heading 3. Part I - Summary 4. Part II - Signature Block 5. Part III - Statement of Program Service Accomplishments 6. Part IV - Checklist of Required Schedules 7. Part V - Statements Regarding Other IRS Filings and Tax Compliance 8. Part VI- Governance, Management, and Disclosure 9. Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors 10. Part VIII - Statement of Revenue 11. Part IX - Statement of Functional Expenses 12. Part X - Balance Sheet 13. Part XI - Reconciliation of Net Assets 14. Part XII - Financial Statements and Reporting 15. Schedule A - Public Charity Status and Public Support 16. Schedule B - Schedule of Contributors 17. Schedule C - Political Campaign and Lobbying Activities 18. Schedule D - Supplemental Financial Statements 19. Schedule E - Schools 20. Schedule F - Statement of Activities Outside the United States 21. Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities 22. Schedule H - Hospitals 23. Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. 24. Schedule J - Compensation Information 25. Schedule K - Supplemental Information on Tax-Exempt Bonds 26. Schedule L - Transactions With Interested Persons 27. Schedule M - Noncash Contributions 28. Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets 29. Schedule O - Supplemental Information to Form 990 30. Schedule R - Related Organizations and Unrelated Partnerships If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article
li Financial Statement Notes Library By www.cch.ca Published On :: Mon, 14 Jul 2014 15:00:06 GMT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Financial Advisor's Pocket Reference - English 2013-2014 By www.cch.ca Published On :: Fri, 28 Jun 2013 11:18:41 GMT Financial Advisor's Pocket Reference - 2013-2014 Get the information you need when you need it! This handy and popular pocket-sized booklet provides financial advisors with the information needed on the tax and financial components of many life situations. Includes details and information on: Retirement Planning Personal Tax Estate Planning Pensions and Benefits Budget Highlights Insurance Consumer Index Government Programs Charitable Donations Tax Administration Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders. Order in bulk and save up to 65% List Price Discount Discounted Price Bundle of 5 copies* $74.50 15% $63.33 *All booklets in bundle must be in the same language 1 copy $14.90 0% $14.90 100 to 199 copies $14.90 30% $10.43 200 to 299 copies $14.90 35% $9.69 300 to 499 copies $14.90 40% $8.If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:10:36 GMT 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. Full Article li Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:09:57 GMT 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 Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of 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) Full Article li Federal and State Taxation of Limited Liability Companies (2015) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:08:20 GMT 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 Related Products Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Federal and State Taxation of Limited Liability Companies (2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:07:23 GMT 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: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights 1,064 pages Related Products Practical Guide to Partnerships and LLCs (6th Edition) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:39:33 GMT 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: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws 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. Full Article li Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:15:26 GMT 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: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws 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. Full Article li Estate Planning with Life Insurance, 5th Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:43:34 GMT This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy. This handy reference includes: A comprehensive Estate Planning Fact Finder How to resolve and plan for estate liquidity needs The role of corporate-owned life insurance in estate and business planning Detailed strategies for funding buy/sell agreements Insurance needs and succession planning for owners of family businesses The use of life insurance in planning with trusts The role of life insurance in charitable giving New for this edition: Discussion of new income tax rules for 10/8 policies and leveraged insured annuities Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations Review of proposed new rules for exempt life insurance policies Expanded commentary regarding the transfer of insurance policies between corporations and shareholders Update on changes to dividend tax rates and the capital gains exemption Expanded commentary on post-mortem tax planning including “pipeline” planning Detailed new section on family shareholders agreements Review of new rules affecting retirement compensation arrangements Important new cases concerning shareholder disputes and dependant and spousal support claims Expanded case studies Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has leIf you would like more details about this product, or would like to order a copy online, please click here. Full Article li Drafting License Agreements, Fourth Edition By www.cch.ca Published On :: Fri, 22 May 2009 08:25:09 GMT Put the drafting tactics, techniques and forms used by 23 licensing experts to work for you. Deal quickly and effectively with today's most complex issues, with the insights and guidance of experts who offer their licensing know-how and exclusive drafting techniques. In two comprehensive volumes, you will find time-saving clauses and provisions, full-length model license agreements, practice-tested approaches to drafting critical license provisions and practical advice. You also will get detailed analysis of legal considerations that affect international agreements, hybrid licenses, enforcement and litigation, confidentiality, technology and the internet and other important issues you must address during the drafting process. There are in-depth discussions of special rules that apply to specific types of licensing situations, multimedia and software and emerging licensing areas. Plus, there is authoritative coverage of the latest trends and innovative strategies in pricing, maximizing revenues and other important aspects of the business of licensing. This book offers complete, time-saving answers to the drafting questions you encounter every day. Table of Contents: Chapter 1: Drafting License Agreements Chapter 2: Intellectual Property Infringement Indemnification Chapter 3: Fundamentals of Intellectual Property Chapter 4: Antitrust and Misuse Chapter 5: International Licensing and Foreign Antitrust Rules Chapter 6: Bankruptcy Considerations Chapter 7: Hybrid Licenses and Royalty Agreements Chapter 8: Artist's Right of Publicity Chapter 9: Licensing Computer Software Chapter 10: Software Licensing Chapter 11: Technology Transfer and Development Agreements Chapter 12: Basic Considerations in Music Licensing Chapter 13: Clauses in Patent Licensing Agreements Chapter 14: Pricing and Presenting Licensed Technology Chapter 15: Maximizing Income from Licensing Chapter 16: Intellectual Property Valuation Chapter 17: The Licensing Discipline and Intellectual Property Litigation Chapter 18: Alternative Dispute Resolution Chapter 19: Overview of ADR Mechanisms Chapter 20: The Commercialization of University Inventions: From Technology Transfer to Technology Partnership Forms Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances By www.cch.ca Published On :: Thu, 21 May 2009 14:13:31 GMT This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing. Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements. Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists. Table of contents: Chapter 1 Corporate Partnering/Strategic Alliances Chapter 2 Preliminary Agreements Chapter 3 The Alliance Agreements Chapter 4 Equity Investments by One Partner in the Other Chapter 5 Partnering with Universities and Non-Profit Research Institutes Chapter 6 Spin-Out Transactions Chapter 7 Life Sciences Transactions Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements Chapter 10 Teaming Agreement If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Confidentiality in International Commercial Arbitration By www.cch.ca Published On :: Fri, 27 Sep 2013 10:35:23 GMT Published: June 2011 Confidentiality in International Commercial Arbitration deciphers the current degree of confidentiality in international commercial arbitration as reflected by the most important arbitration rules, national laws, other arbitration-related enactments, and practices of arbitral tribunals and domestic courts globally. Drawing on this data and analysis, the author then sets forth criteria to assess the breach of confidentiality in international arbitration and the proper rules for protecting or sanctioning such breaches. What do we understand by confidentiality in arbitration? What are its limitations? Who is bound to observe it? How can we quantify its breach? In addressing these questions, the book engages such issues as the following: Reasons for disclosure – e.g., for the establishment of a defence, for the enforcement of rights, in the public interest or in the interests of justice Disclosure by consent, express or implied Circumstances triggering statutory obligation of disclosure Recent trends towards greater transparency in investor-State arbitration Court measures in support of arbitral confidentiality such as award of damages for breach of confidentiality Categories of persons bound by confidentiality, including third parties such as witnesses and experts Structured along the main stages of the arbitral process, the analysis covers the duty of confidentiality from the initiation of arbitral proceedings through their unfolding to the issuance of the award and after. The scope of confidentiality is reviewed in the practice of arbitral tribunals and domestic courts, and from the perspective of international arbitration institutions, with detailed attention to various arbitration rules and numerous significant cases. In its elucidation of the amount of confidentiality that ‘veils’ each phase of the arbitral process, and its ground-breaking identification of ‘patterns of disclosure’, this book is sure to raise awareness about the various facets and problems posed by confidentiality in arbitration. Although its scholarly contribution to the law of international commercial arbitration cannot be gainsaid, corporate counsel worldwide will quickly prize its more practical value. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers By www.cch.ca Published On :: Thu, 18 Oct 2012 12:33:57 GMT Published: November 2012 Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements. Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada. The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada. What's included: Dealer registration Adviser registration Investment fund manager registration Prospectus requirements If you would like more details about this product, or would like to order a copy online, please click here. Full Article li California Income Tax Laws and Regulations Annotated (2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:16:08 GMT This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013. California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: - Personal Income Tax - Administration of Franchise and Income Tax - Senior Citizens Property Tax Assistance and Postponement Law - Taxpayers' Bill of Rights - Corporation Tax - Multistate Tax Compact Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law. Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions. In addition, Federal-California and California-Federal cross reference tables make research thorough and easy. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:55:59 GMT Published: April 2006 To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language. The book demystifies business principles through: The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background Generous use of examples to convey ideas and applications A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples Thoroughly updated to respond to recent developments, the fourth edition features: New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds The latest information on executive compensation Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security An expanded chapter on insurance that now includes health insurance, auto insurance, and more New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel By www.cch.ca Published On :: Wed, 04 Dec 2013 14:50:48 GMT A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest. This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise. Key Learning Objectives: Learn about the provincial Law Society rules on conflicts of interest in Canada; Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts; Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and Learn about best practices and policies to avoid conflicts of interest. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Archived Webinar - Death and Taxes - When Life's Two Certainties Collide By www.cch.ca Published On :: Fri, 28 Nov 2014 15:11:15 GMT By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014. Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer. In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues. More specifically, topics covered will include: Overview of taxation on death in Canada Income in year of death Deemed realization of income at death Deemed disposition of assets at death Tax treatment of jointly held assets Tax treatment of special assets Principal residence Small business corporations Farming and fishing properties Cottage and vacation properties Partnership interests Trust interests Personal use property Charitable donations Special rules and elections Insurance Corporate owned policies Valuation issues Capital dividend account Foreign assets Post-mortem tax planning Capital losses of the estate Step up strategy Pipeline strategy Taxation of estates Testamentary trusts Testamentary spousal trusts 21-year rule Distributions to non-residents 2014 Budget changes to taxation of estates/testamentary trusts Estate planning Objectives Estate freeze Inter vivos trusts Charitable donations Spousal rollovers Income splitting US tax issues This archived webinar includes: 30 days to review the webinar recording PDF version of the presentation slides Our Speaker: Shaun Doody, Tax Lawyer, Fogler Rubinoff LLP ShaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article li Arbitrability: International and Comparative Perspectives By www.cch.ca Published On :: Mon, 18 Nov 2013 15:27:59 GMT Published: March 2009 It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice. Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards. The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law. This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added. The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Antitrust Law: An Analysis of Antitrust Principles and Their Application By www.cch.ca Published On :: Thu, 14 May 2009 08:35:33 GMT The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications. No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases. In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty. The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded. Table of Contents: Chapter 1: Objectives of the Antitrust Laws Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage Chapter 3: The System of Remedies: Basic Issues Chapter 4: The Economic Basis for Antitrust Policy Chapter 5: Market Power and Market Definition Chapter 6: Monopolization Chapter 7: Monopolization: Particular Exclusionary Practices Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt Chapter 9: Mergers: Generally and Horizontal Chapter 10: Vertical Mergers Chapter 11: Conglomerate Mergers Chapter 12: Partial Acquisitions and Post-Acquisition Evidence Chapter 13: Interlocking Directors Chapter 14: Conspiracy, Horizontal and Vertical Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition Chapter 17: Tying Arrangements Chapter 18: Exclusive Dealing and Related Practices Chapter 19: Horizontal Agreements: An Introduction Chapter 20: Horizontal Agreements Limiting Participants' Output Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution Chapter 22: Horizontal Agreements Excluding Rivals Chapter 23: The Robinson-Patman Act Chapter 24: State Antitrust Law: A Brief Introduction Complete Table of Contents Chapter Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Humphry Repton in Hertfordshire: documents and landscapes / edited by Susan Flood and Tom Williamson By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - SB470.R47 H86 2018 Full Article li Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA1997.I34 2017 Full Article li Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA7125.L69 2019 Full Article li Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article li Model perspectives: structure, architecture and culture / Mark R. Cruvellier, Bjorn N. Sandaker, Luben Dimcheff By library.mit.edu Published On :: Sun, 3 Nov 2019 06:00:02 EST Rotch Library - NA2540.C78 2017 Full Article li Architecture on the borderline: boundary politics and built space / edited by Anoma Pieris By library.mit.edu Published On :: Sun, 29 Dec 2019 06:00:02 EST Rotch Library - NA2543.S6 A6335 2019 Full Article li Inscription: tracing place: history and memory in architectural and literary practice / edited by Klaske Havik, Susana Oliveira, Jacob Voorthuis, Noortje Weenink By library.mit.edu Published On :: Sun, 5 Jan 2020 06:00:02 EST Rotch Library - NA2543.L5 I57 2018 Full Article li Habitat: Lina Bo Bardi / organização editorial, Adriano Pedrosa, José Esparza Chong Cuy, Julieta González, Tomás Toledo ; textos, Adriano Pedrosa [and fourteen others] By library.mit.edu Published On :: Sun, 12 Jan 2020 06:00:02 EST Rotch Library - NA859.B37 A4 2019 Full Article li Neocolonialism and built heritage: echoes of empire in Africa, Asia, and Europe / edited by Daniel E. Coslett By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA2543.I47 N46 2019 Full Article li Orchids phytochemistry, biology and horticulture: fundamentals and applications / edited by Jean-Michel Merillon, Hippolyte Kodja By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article li Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA105.I5747 2018 Full Article li Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article li Ugliness and judgment: on architecture in the public eye / Timothy Hyde By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA2500.H93 2019 Full Article li Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA935.6 D69 2018 Full Article li Ceilings and dreams: the architecture of levity / edited by Paul Emmons, Federica Goffi and Jodi La Coe By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA2950.C39 2020 Full Article «1..2..326..650..974..1298..1622..1946..2270..25943181 3182 31833236» Recent Trending The finish line: Attachment of Signs The Finish Line: Katrina One Year After The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: All About Rust The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Cleaning EIFS The Finish Line: Floor Line Joints The Finish Line: FAQ's About EIFS Part 1 The Finish Line: Drainage Efficiency The Finish Line: Earthquakes and EIFS The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited Subscribe To Our Newsletter
li Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:10:36 GMT 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. Full Article
li Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:09:57 GMT 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 Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of 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) Full Article
li Federal and State Taxation of Limited Liability Companies (2015) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:08:20 GMT 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 Related Products Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Federal and State Taxation of Limited Liability Companies (2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:07:23 GMT 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: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights 1,064 pages Related Products Practical Guide to Partnerships and LLCs (6th Edition) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:39:33 GMT 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: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws 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. Full Article
li Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:15:26 GMT 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: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws 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. Full Article
li Estate Planning with Life Insurance, 5th Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:43:34 GMT This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy. This handy reference includes: A comprehensive Estate Planning Fact Finder How to resolve and plan for estate liquidity needs The role of corporate-owned life insurance in estate and business planning Detailed strategies for funding buy/sell agreements Insurance needs and succession planning for owners of family businesses The use of life insurance in planning with trusts The role of life insurance in charitable giving New for this edition: Discussion of new income tax rules for 10/8 policies and leveraged insured annuities Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations Review of proposed new rules for exempt life insurance policies Expanded commentary regarding the transfer of insurance policies between corporations and shareholders Update on changes to dividend tax rates and the capital gains exemption Expanded commentary on post-mortem tax planning including “pipeline” planning Detailed new section on family shareholders agreements Review of new rules affecting retirement compensation arrangements Important new cases concerning shareholder disputes and dependant and spousal support claims Expanded case studies Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has leIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Drafting License Agreements, Fourth Edition By www.cch.ca Published On :: Fri, 22 May 2009 08:25:09 GMT Put the drafting tactics, techniques and forms used by 23 licensing experts to work for you. Deal quickly and effectively with today's most complex issues, with the insights and guidance of experts who offer their licensing know-how and exclusive drafting techniques. In two comprehensive volumes, you will find time-saving clauses and provisions, full-length model license agreements, practice-tested approaches to drafting critical license provisions and practical advice. You also will get detailed analysis of legal considerations that affect international agreements, hybrid licenses, enforcement and litigation, confidentiality, technology and the internet and other important issues you must address during the drafting process. There are in-depth discussions of special rules that apply to specific types of licensing situations, multimedia and software and emerging licensing areas. Plus, there is authoritative coverage of the latest trends and innovative strategies in pricing, maximizing revenues and other important aspects of the business of licensing. This book offers complete, time-saving answers to the drafting questions you encounter every day. Table of Contents: Chapter 1: Drafting License Agreements Chapter 2: Intellectual Property Infringement Indemnification Chapter 3: Fundamentals of Intellectual Property Chapter 4: Antitrust and Misuse Chapter 5: International Licensing and Foreign Antitrust Rules Chapter 6: Bankruptcy Considerations Chapter 7: Hybrid Licenses and Royalty Agreements Chapter 8: Artist's Right of Publicity Chapter 9: Licensing Computer Software Chapter 10: Software Licensing Chapter 11: Technology Transfer and Development Agreements Chapter 12: Basic Considerations in Music Licensing Chapter 13: Clauses in Patent Licensing Agreements Chapter 14: Pricing and Presenting Licensed Technology Chapter 15: Maximizing Income from Licensing Chapter 16: Intellectual Property Valuation Chapter 17: The Licensing Discipline and Intellectual Property Litigation Chapter 18: Alternative Dispute Resolution Chapter 19: Overview of ADR Mechanisms Chapter 20: The Commercialization of University Inventions: From Technology Transfer to Technology Partnership Forms Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances By www.cch.ca Published On :: Thu, 21 May 2009 14:13:31 GMT This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing. Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements. Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists. Table of contents: Chapter 1 Corporate Partnering/Strategic Alliances Chapter 2 Preliminary Agreements Chapter 3 The Alliance Agreements Chapter 4 Equity Investments by One Partner in the Other Chapter 5 Partnering with Universities and Non-Profit Research Institutes Chapter 6 Spin-Out Transactions Chapter 7 Life Sciences Transactions Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements Chapter 10 Teaming Agreement If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Confidentiality in International Commercial Arbitration By www.cch.ca Published On :: Fri, 27 Sep 2013 10:35:23 GMT Published: June 2011 Confidentiality in International Commercial Arbitration deciphers the current degree of confidentiality in international commercial arbitration as reflected by the most important arbitration rules, national laws, other arbitration-related enactments, and practices of arbitral tribunals and domestic courts globally. Drawing on this data and analysis, the author then sets forth criteria to assess the breach of confidentiality in international arbitration and the proper rules for protecting or sanctioning such breaches. What do we understand by confidentiality in arbitration? What are its limitations? Who is bound to observe it? How can we quantify its breach? In addressing these questions, the book engages such issues as the following: Reasons for disclosure – e.g., for the establishment of a defence, for the enforcement of rights, in the public interest or in the interests of justice Disclosure by consent, express or implied Circumstances triggering statutory obligation of disclosure Recent trends towards greater transparency in investor-State arbitration Court measures in support of arbitral confidentiality such as award of damages for breach of confidentiality Categories of persons bound by confidentiality, including third parties such as witnesses and experts Structured along the main stages of the arbitral process, the analysis covers the duty of confidentiality from the initiation of arbitral proceedings through their unfolding to the issuance of the award and after. The scope of confidentiality is reviewed in the practice of arbitral tribunals and domestic courts, and from the perspective of international arbitration institutions, with detailed attention to various arbitration rules and numerous significant cases. In its elucidation of the amount of confidentiality that ‘veils’ each phase of the arbitral process, and its ground-breaking identification of ‘patterns of disclosure’, this book is sure to raise awareness about the various facets and problems posed by confidentiality in arbitration. Although its scholarly contribution to the law of international commercial arbitration cannot be gainsaid, corporate counsel worldwide will quickly prize its more practical value. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers By www.cch.ca Published On :: Thu, 18 Oct 2012 12:33:57 GMT Published: November 2012 Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements. Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada. The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada. What's included: Dealer registration Adviser registration Investment fund manager registration Prospectus requirements If you would like more details about this product, or would like to order a copy online, please click here. Full Article li California Income Tax Laws and Regulations Annotated (2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:16:08 GMT This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013. California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: - Personal Income Tax - Administration of Franchise and Income Tax - Senior Citizens Property Tax Assistance and Postponement Law - Taxpayers' Bill of Rights - Corporation Tax - Multistate Tax Compact Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law. Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions. In addition, Federal-California and California-Federal cross reference tables make research thorough and easy. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:55:59 GMT Published: April 2006 To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language. The book demystifies business principles through: The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background Generous use of examples to convey ideas and applications A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples Thoroughly updated to respond to recent developments, the fourth edition features: New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds The latest information on executive compensation Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security An expanded chapter on insurance that now includes health insurance, auto insurance, and more New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel By www.cch.ca Published On :: Wed, 04 Dec 2013 14:50:48 GMT A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest. This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise. Key Learning Objectives: Learn about the provincial Law Society rules on conflicts of interest in Canada; Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts; Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and Learn about best practices and policies to avoid conflicts of interest. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Archived Webinar - Death and Taxes - When Life's Two Certainties Collide By www.cch.ca Published On :: Fri, 28 Nov 2014 15:11:15 GMT By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014. Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer. In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues. More specifically, topics covered will include: Overview of taxation on death in Canada Income in year of death Deemed realization of income at death Deemed disposition of assets at death Tax treatment of jointly held assets Tax treatment of special assets Principal residence Small business corporations Farming and fishing properties Cottage and vacation properties Partnership interests Trust interests Personal use property Charitable donations Special rules and elections Insurance Corporate owned policies Valuation issues Capital dividend account Foreign assets Post-mortem tax planning Capital losses of the estate Step up strategy Pipeline strategy Taxation of estates Testamentary trusts Testamentary spousal trusts 21-year rule Distributions to non-residents 2014 Budget changes to taxation of estates/testamentary trusts Estate planning Objectives Estate freeze Inter vivos trusts Charitable donations Spousal rollovers Income splitting US tax issues This archived webinar includes: 30 days to review the webinar recording PDF version of the presentation slides Our Speaker: Shaun Doody, Tax Lawyer, Fogler Rubinoff LLP ShaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article li Arbitrability: International and Comparative Perspectives By www.cch.ca Published On :: Mon, 18 Nov 2013 15:27:59 GMT Published: March 2009 It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice. Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards. The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law. This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added. The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today. If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Antitrust Law: An Analysis of Antitrust Principles and Their Application By www.cch.ca Published On :: Thu, 14 May 2009 08:35:33 GMT The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications. No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases. In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty. The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded. Table of Contents: Chapter 1: Objectives of the Antitrust Laws Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage Chapter 3: The System of Remedies: Basic Issues Chapter 4: The Economic Basis for Antitrust Policy Chapter 5: Market Power and Market Definition Chapter 6: Monopolization Chapter 7: Monopolization: Particular Exclusionary Practices Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt Chapter 9: Mergers: Generally and Horizontal Chapter 10: Vertical Mergers Chapter 11: Conglomerate Mergers Chapter 12: Partial Acquisitions and Post-Acquisition Evidence Chapter 13: Interlocking Directors Chapter 14: Conspiracy, Horizontal and Vertical Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition Chapter 17: Tying Arrangements Chapter 18: Exclusive Dealing and Related Practices Chapter 19: Horizontal Agreements: An Introduction Chapter 20: Horizontal Agreements Limiting Participants' Output Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution Chapter 22: Horizontal Agreements Excluding Rivals Chapter 23: The Robinson-Patman Act Chapter 24: State Antitrust Law: A Brief Introduction Complete Table of Contents Chapter Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article li Humphry Repton in Hertfordshire: documents and landscapes / edited by Susan Flood and Tom Williamson By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - SB470.R47 H86 2018 Full Article li Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA1997.I34 2017 Full Article li Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA7125.L69 2019 Full Article li Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article li Model perspectives: structure, architecture and culture / Mark R. Cruvellier, Bjorn N. Sandaker, Luben Dimcheff By library.mit.edu Published On :: Sun, 3 Nov 2019 06:00:02 EST Rotch Library - NA2540.C78 2017 Full Article li Architecture on the borderline: boundary politics and built space / edited by Anoma Pieris By library.mit.edu Published On :: Sun, 29 Dec 2019 06:00:02 EST Rotch Library - NA2543.S6 A6335 2019 Full Article li Inscription: tracing place: history and memory in architectural and literary practice / edited by Klaske Havik, Susana Oliveira, Jacob Voorthuis, Noortje Weenink By library.mit.edu Published On :: Sun, 5 Jan 2020 06:00:02 EST Rotch Library - NA2543.L5 I57 2018 Full Article li Habitat: Lina Bo Bardi / organização editorial, Adriano Pedrosa, José Esparza Chong Cuy, Julieta González, Tomás Toledo ; textos, Adriano Pedrosa [and fourteen others] By library.mit.edu Published On :: Sun, 12 Jan 2020 06:00:02 EST Rotch Library - NA859.B37 A4 2019 Full Article li Neocolonialism and built heritage: echoes of empire in Africa, Asia, and Europe / edited by Daniel E. Coslett By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA2543.I47 N46 2019 Full Article li Orchids phytochemistry, biology and horticulture: fundamentals and applications / edited by Jean-Michel Merillon, Hippolyte Kodja By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article li Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA105.I5747 2018 Full Article li Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article li Ugliness and judgment: on architecture in the public eye / Timothy Hyde By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA2500.H93 2019 Full Article li Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA935.6 D69 2018 Full Article li Ceilings and dreams: the architecture of levity / edited by Paul Emmons, Federica Goffi and Jodi La Coe By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA2950.C39 2020 Full Article «1..2..326..650..974..1298..1622..1946..2270..25943181 3182 31833236» Recent Trending The finish line: Attachment of Signs The Finish Line: Katrina One Year After The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: All About Rust The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Cleaning EIFS The Finish Line: Floor Line Joints The Finish Line: FAQ's About EIFS Part 1 The Finish Line: Drainage Efficiency The Finish Line: Earthquakes and EIFS The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited Subscribe To Our Newsletter
li Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances By www.cch.ca Published On :: Thu, 21 May 2009 14:13:31 GMT This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing. Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements. Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists. Table of contents: Chapter 1 Corporate Partnering/Strategic Alliances Chapter 2 Preliminary Agreements Chapter 3 The Alliance Agreements Chapter 4 Equity Investments by One Partner in the Other Chapter 5 Partnering with Universities and Non-Profit Research Institutes Chapter 6 Spin-Out Transactions Chapter 7 Life Sciences Transactions Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements Chapter 10 Teaming Agreement If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Confidentiality in International Commercial Arbitration By www.cch.ca Published On :: Fri, 27 Sep 2013 10:35:23 GMT Published: June 2011 Confidentiality in International Commercial Arbitration deciphers the current degree of confidentiality in international commercial arbitration as reflected by the most important arbitration rules, national laws, other arbitration-related enactments, and practices of arbitral tribunals and domestic courts globally. Drawing on this data and analysis, the author then sets forth criteria to assess the breach of confidentiality in international arbitration and the proper rules for protecting or sanctioning such breaches. What do we understand by confidentiality in arbitration? What are its limitations? Who is bound to observe it? How can we quantify its breach? In addressing these questions, the book engages such issues as the following: Reasons for disclosure – e.g., for the establishment of a defence, for the enforcement of rights, in the public interest or in the interests of justice Disclosure by consent, express or implied Circumstances triggering statutory obligation of disclosure Recent trends towards greater transparency in investor-State arbitration Court measures in support of arbitral confidentiality such as award of damages for breach of confidentiality Categories of persons bound by confidentiality, including third parties such as witnesses and experts Structured along the main stages of the arbitral process, the analysis covers the duty of confidentiality from the initiation of arbitral proceedings through their unfolding to the issuance of the award and after. The scope of confidentiality is reviewed in the practice of arbitral tribunals and domestic courts, and from the perspective of international arbitration institutions, with detailed attention to various arbitration rules and numerous significant cases. In its elucidation of the amount of confidentiality that ‘veils’ each phase of the arbitral process, and its ground-breaking identification of ‘patterns of disclosure’, this book is sure to raise awareness about the various facets and problems posed by confidentiality in arbitration. Although its scholarly contribution to the law of international commercial arbitration cannot be gainsaid, corporate counsel worldwide will quickly prize its more practical value. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers By www.cch.ca Published On :: Thu, 18 Oct 2012 12:33:57 GMT Published: November 2012 Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements. Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada. The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada. What's included: Dealer registration Adviser registration Investment fund manager registration Prospectus requirements If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li California Income Tax Laws and Regulations Annotated (2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:16:08 GMT This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013. California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: - Personal Income Tax - Administration of Franchise and Income Tax - Senior Citizens Property Tax Assistance and Postponement Law - Taxpayers' Bill of Rights - Corporation Tax - Multistate Tax Compact Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law. Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions. In addition, Federal-California and California-Federal cross reference tables make research thorough and easy. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:55:59 GMT Published: April 2006 To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language. The book demystifies business principles through: The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background Generous use of examples to convey ideas and applications A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples Thoroughly updated to respond to recent developments, the fourth edition features: New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds The latest information on executive compensation Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security An expanded chapter on insurance that now includes health insurance, auto insurance, and more New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel By www.cch.ca Published On :: Wed, 04 Dec 2013 14:50:48 GMT A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest. This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise. Key Learning Objectives: Learn about the provincial Law Society rules on conflicts of interest in Canada; Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts; Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and Learn about best practices and policies to avoid conflicts of interest. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Archived Webinar - Death and Taxes - When Life's Two Certainties Collide By www.cch.ca Published On :: Fri, 28 Nov 2014 15:11:15 GMT By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014. Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer. In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues. More specifically, topics covered will include: Overview of taxation on death in Canada Income in year of death Deemed realization of income at death Deemed disposition of assets at death Tax treatment of jointly held assets Tax treatment of special assets Principal residence Small business corporations Farming and fishing properties Cottage and vacation properties Partnership interests Trust interests Personal use property Charitable donations Special rules and elections Insurance Corporate owned policies Valuation issues Capital dividend account Foreign assets Post-mortem tax planning Capital losses of the estate Step up strategy Pipeline strategy Taxation of estates Testamentary trusts Testamentary spousal trusts 21-year rule Distributions to non-residents 2014 Budget changes to taxation of estates/testamentary trusts Estate planning Objectives Estate freeze Inter vivos trusts Charitable donations Spousal rollovers Income splitting US tax issues This archived webinar includes: 30 days to review the webinar recording PDF version of the presentation slides Our Speaker: Shaun Doody, Tax Lawyer, Fogler Rubinoff LLP ShaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Arbitrability: International and Comparative Perspectives By www.cch.ca Published On :: Mon, 18 Nov 2013 15:27:59 GMT Published: March 2009 It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice. Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards. The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law. This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added. The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Antitrust Law: An Analysis of Antitrust Principles and Their Application By www.cch.ca Published On :: Thu, 14 May 2009 08:35:33 GMT The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications. No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases. In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty. The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded. Table of Contents: Chapter 1: Objectives of the Antitrust Laws Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage Chapter 3: The System of Remedies: Basic Issues Chapter 4: The Economic Basis for Antitrust Policy Chapter 5: Market Power and Market Definition Chapter 6: Monopolization Chapter 7: Monopolization: Particular Exclusionary Practices Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt Chapter 9: Mergers: Generally and Horizontal Chapter 10: Vertical Mergers Chapter 11: Conglomerate Mergers Chapter 12: Partial Acquisitions and Post-Acquisition Evidence Chapter 13: Interlocking Directors Chapter 14: Conspiracy, Horizontal and Vertical Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition Chapter 17: Tying Arrangements Chapter 18: Exclusive Dealing and Related Practices Chapter 19: Horizontal Agreements: An Introduction Chapter 20: Horizontal Agreements Limiting Participants' Output Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution Chapter 22: Horizontal Agreements Excluding Rivals Chapter 23: The Robinson-Patman Act Chapter 24: State Antitrust Law: A Brief Introduction Complete Table of Contents Chapter Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
li Humphry Repton in Hertfordshire: documents and landscapes / edited by Susan Flood and Tom Williamson By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - SB470.R47 H86 2018 Full Article
li Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA1997.I34 2017 Full Article
li Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA7125.L69 2019 Full Article
li Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
li Model perspectives: structure, architecture and culture / Mark R. Cruvellier, Bjorn N. Sandaker, Luben Dimcheff By library.mit.edu Published On :: Sun, 3 Nov 2019 06:00:02 EST Rotch Library - NA2540.C78 2017 Full Article
li Architecture on the borderline: boundary politics and built space / edited by Anoma Pieris By library.mit.edu Published On :: Sun, 29 Dec 2019 06:00:02 EST Rotch Library - NA2543.S6 A6335 2019 Full Article
li Inscription: tracing place: history and memory in architectural and literary practice / edited by Klaske Havik, Susana Oliveira, Jacob Voorthuis, Noortje Weenink By library.mit.edu Published On :: Sun, 5 Jan 2020 06:00:02 EST Rotch Library - NA2543.L5 I57 2018 Full Article
li Habitat: Lina Bo Bardi / organização editorial, Adriano Pedrosa, José Esparza Chong Cuy, Julieta González, Tomás Toledo ; textos, Adriano Pedrosa [and fourteen others] By library.mit.edu Published On :: Sun, 12 Jan 2020 06:00:02 EST Rotch Library - NA859.B37 A4 2019 Full Article
li Neocolonialism and built heritage: echoes of empire in Africa, Asia, and Europe / edited by Daniel E. Coslett By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA2543.I47 N46 2019 Full Article
li Orchids phytochemistry, biology and horticulture: fundamentals and applications / edited by Jean-Michel Merillon, Hippolyte Kodja By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article
li Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA105.I5747 2018 Full Article
li Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article
li Ugliness and judgment: on architecture in the public eye / Timothy Hyde By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Rotch Library - NA2500.H93 2019 Full Article
li Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA935.6 D69 2018 Full Article
li Ceilings and dreams: the architecture of levity / edited by Paul Emmons, Federica Goffi and Jodi La Coe By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA2950.C39 2020 Full Article