co CCH Accounting for Income Taxes,, 2011 Edition By www.cch.ca Published On :: Mon, 23 Aug 2010 08:12:37 GMT CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content; however, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin. Publication Date 07/15/2010 Content and Topics Preface About The Authors SECTION I: INTERPRETATIONS Paragraphs 1–2: Introduction Paragraphs 3–5: Scope Paragraphs 6–15: Objectives And Basic Principles Temporary Differences Paragraphs 16–34: Recognition And Measurement Annual Computation Of Deferred Tax Liabilities And Assets A Change In Valuation Allowance An Enacted Change In Tax Laws Or Rates A Change In The Tax Status Of An Enterprise Regulated Enterprises Business Combinations Opinion 23 And U.S. Steamship Enterprise Temporary Differences Paragraphs 35–39: Intraperiod Tax Allocation Certain Quasi Reorganizations Paragraph 40: Separate Financial Statements Of A Subsidiary Paragraphs 41–42: Financial Statement Presentation Paragraphs 43–49: Financial Statement Disclosure Paragraphs 50–59: Effective Date And Transition Prior Business Combinations If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co CCH Accounting for Income Taxes, 2012 Edition By www.cch.ca Published On :: Tue, 21 Jun 2011 08:53:21 GMT Available: June 2011 Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related Books: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co U.S. Master Multistate Corporate Tax Guide (2011) By www.cch.ca Published On :: Fri, 29 Oct 2010 15:33:19 GMT Available: October 2010 This book is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. Key elements of this helpful and annually updated publication are: CHARTS - designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS - offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state. HIGHLIGHTS OF KEY NEW DEVELOPMENTS - presents a summary of key legislative and regulatory changes affecting state corporate income taxation during the previous year, so readers are aware of those developments and can respond accordingly when completing tax returns for the coming year. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment U.S. INCOME TAX REGULATIONS, Winter 2011 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Multistate Corporate Tax Guide, 2012 Edition By www.cch.ca Published On :: Thu, 03 Nov 2011 14:32:57 GMT Book available: December 2011 CD available: December 2011 This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business. Volume I Corporate Income Tax · Part 1. Introduction · Part 2. Nexus · Part 3. Corporate Taxes and Tax Base · Part 4. Group Filing Options · Part 5. Apportionment · Part 6. Pass-Through Entities · Part 7. Foreign Operations · Part 8. Credits and Incentives · Part 9. Tax Periods and Methods · If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns By www.cch.ca Published On :: Thu, 30 Oct 2008 15:44:15 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522. Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Year-round tax planning ideas A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter Line-by-line references to applicable cases, legislation and technical interpretations in the commentary Commentary for RRSP contributions and other retirement saving options These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns. Table of Contents How To Use This Book Changes to amounts for personal tax credits Recent Tax Changes Tables of Rates and Credits Chapters The Basic Rules of Canadian Income Taxation Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings Employment Income and Deductions Investment Income Capital Gains and Losses Rental Income and UndIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Income Tax Regulations, Winter 2011 Edition (U.S) By www.cch.ca Published On :: Available: December 2010 CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Income Tax Regulations, Summer 2011 Edition – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 15:49:57 GMT Available: June 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2011. Related titles: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
co British Columbia Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax Official government publications and commentary related to personal and corporate income tax Social service tax (sales tax) Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel chart A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories Alberta & Territories Tax Reporter GST Reporter Window on GST/HST If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Ultimate Corporate Counsel Guide By www.cch.ca Published On :: Thu, 08 Feb 2007 09:07:46 GMT Increase your efficiency with a tool that provides regulatory compliance, practical application and quick legal risk management checklists and answers for in-house counsel. As in-house counsel, you are required to cover a wide range of practice areas. The Ultimate Corporate Counsel Guide was developed by Wolters Kluwer CCH in partnership with the Canadian Corporate Counsel Association (CCCA) for professionals like you. The Guide provides you with the information required on a day-to-day basis, including: Essential Knowledge | In-House Application | Practical Tools | Newsletter This is your single, convenient, and updatable source designed to increase your efficiency and meet the high demands of in-house counsel. Available online and in print format. Take a Closer Look Review Essential Knowledge Gain the essential knowledge you require in your day-to-day role as in-house legal counsel. The Overview sections found throughout the Guide provides you with a refresher on and updates to the law relating to key legal topics. Apply to your In-House Role Practical Application sections are included in each chapter of the Guide to provide you with immediately actionable, practical advice and tips to serve your internal organizational clients quickly and effectively: If you would like more details about this product, or would like to order a copy online, please click here. Full Article co TSX Venture Exchange Corporate Finance Manual By www.cch.ca Published On :: Fri, 20 Aug 2010 17:42:56 GMT No longer available If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014 By www.cch.ca Published On :: Fri, 03 Jul 2009 15:31:41 GMT The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws. Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips. Editorial Notes and Cross-References The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly. The full text of the Income Tax Act and Regulations The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including: The full text of the Income Tax Act and Regulations as amended to July 2014; 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property; Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayerIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite By www.cch.ca Published On :: Mon, 28 Apr 2014 14:32:28 GMT About the CCH Accountants' Suite Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals. This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity. Make the move to the paperless office today! CCH Accountants' Suite Brochure Select a suite application to learn more about what the product can do for you and your firm: Taxprep - Canada's leading professional tax preparation software. ProSystem fx Practice Management - Puts you in control of your firm to improve profitability. CCH Practice - More than time and billing – CCH Practice meets your practice management needs. CCH Profit Driver - Financial analysis and strategic planning tool. CCH Document - Helps you move to a paperless office. CCH Scan - Intelligent Source Document Scanning. CCH Engagement - Paperless trial balance and engagements. CCH KnowledgeConnect - Captures your firm’s intellectual aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article co University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in* Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Taxation of Individual Retirement Accounts, 2014 (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:38:11 GMT David J. Cartano, J.D. Analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Contents Includes: Introduction Traditional IRA Spousal IRA Roth IRA Coverdell Education Savings Account Rollover IRA Transfer IRA SEP IRA SARSEP IRA Individual Retirement Annuity Conduit IRA Employer and Employee Association Trusts Payroll Deduction IRA SIMPLE IRA Deemed IRA Under Employer Plan Prohibited Transactions Disclosure Statement Investments Bankruptcy, Tax Liens and Creditors Trustees and Custodians Reporting Requirements Divorce and Property Settlement Agreements Rulings Excise Taxes and Penalties ERISA State Taxes Taxation of Distributions Premature Distributions Minimum Distributions During Lifetime Minimum Distributions on Death Withholding Taxes Foreign Beneficiaries Estate Beneficiaries Trust Beneficiaries Charitable Beneficiaries Beneficiary Designation Forms Estate Taxes The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Full Article co Taxation of Individual Retirement Accounts, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 08:50:32 GMT Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Taxation of Compensation and Benefits (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:31:17 GMT David J. Cartano, J.D. Brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. CONTENTS: - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Taxation of Compensation and Benefits (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:53:27 GMT The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans co Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT Steven D. Simpson, J.D., LL.M Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance reporting requirements compliance steps, choices and mechanisms accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related Products Form 990 Compliance Guide, 2014 U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 co Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT Available: April 2012 Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related books: Form 990 Compliance Guide, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:00:59 GMT Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: 1. Decide if the transaction should be taxable or nontaxable. 2. Structure the deal for the best results–stock or asset acquisition. 3. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:57:14 GMT Author: Glenn R. Carrington Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: Decide if the transaction should be taxable or nontaxable. Structure the deal for the best results–stock or asset acquisition. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs 9780808039327 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article co S Corporation Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:53:31 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual real life situation. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Cash and Property Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Stock Redemptions and Complete Liquidations Chapter 16. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article co Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Power Tools for Negotiating International Business Deals, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:47:13 GMT Published: October 2008 This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium. James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto. Table of contents: Chapter 1: The basics of International Business Deals Chapter 2: Negotiating International Sales of Goods and Services Chapter 3: Negotiating International Agency and Consulting Deals Chapter 4: Negotiating International Distribution Deals Chapter 5: Negotiating International License Deals Chapter 6: International Joint Venture and Consortium Deal Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Ontario Corporations Law Guide By www.cch.ca Published On :: Authoritative, reliable, and up-to-date, the Ontario Corporations Law Guide provides you with relevant commentary and legislation on corporate law topics. The Guide helps speed up your work with Tables of Concordance, illustrative precedents, forms, indices, finding lists, related government policies, and significant court decisions. It includes a detailed discussion of the Ontario Business Corporations Act, focusing on: Incorporation Corporate Finance Directors and Officers Shareholders Financial Disclosure Fundamental Changes Liquidation and Dissolution Remedies It also deals with special types of corporations, including extra-provincial corporations, corporations without share capital, insurance corporations, co-operatives and credit unions. Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..390..778..1166..1554..1942..2330..2718..31063812 3813 38143880» Recent Trending The Finish Line: Changing Stucco to EIFS The Finish Line: Eco-Friendliness of EIFS Meeting Codes with Wall Assemblies Green Advocacy vs. Informed Consent Farming with Shipping Containers Coal: Not the New Black Cost-Effective, Energy Efficient Concrete Sandwich Panels American Industrial Partners to Acquire PPG’s Architectural Coatings Business Fundraising Regulator appoints four new committee members Veterans’ care charity to merge into larger counterpart Only 12 per cent of leading charities publicly recognise a trade union, analysis suggests Next chair of the National Lottery Community Fund revealed Companies' 'Green' Efforts Include Products’ Material Content “Commitment to the Environment” Incomplete information can fuel misjudgment: study Subscribe To Our Newsletter
co TSX Venture Exchange Corporate Finance Manual By www.cch.ca Published On :: Fri, 20 Aug 2010 17:42:56 GMT No longer available If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014 By www.cch.ca Published On :: Fri, 03 Jul 2009 15:31:41 GMT The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws. Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips. Editorial Notes and Cross-References The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly. The full text of the Income Tax Act and Regulations The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including: The full text of the Income Tax Act and Regulations as amended to July 2014; 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property; Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayerIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite By www.cch.ca Published On :: Mon, 28 Apr 2014 14:32:28 GMT About the CCH Accountants' Suite Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals. This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity. Make the move to the paperless office today! CCH Accountants' Suite Brochure Select a suite application to learn more about what the product can do for you and your firm: Taxprep - Canada's leading professional tax preparation software. ProSystem fx Practice Management - Puts you in control of your firm to improve profitability. CCH Practice - More than time and billing – CCH Practice meets your practice management needs. CCH Profit Driver - Financial analysis and strategic planning tool. CCH Document - Helps you move to a paperless office. CCH Scan - Intelligent Source Document Scanning. CCH Engagement - Paperless trial balance and engagements. CCH KnowledgeConnect - Captures your firm’s intellectual aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article co University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in* Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Taxation of Individual Retirement Accounts, 2014 (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:38:11 GMT David J. Cartano, J.D. Analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Contents Includes: Introduction Traditional IRA Spousal IRA Roth IRA Coverdell Education Savings Account Rollover IRA Transfer IRA SEP IRA SARSEP IRA Individual Retirement Annuity Conduit IRA Employer and Employee Association Trusts Payroll Deduction IRA SIMPLE IRA Deemed IRA Under Employer Plan Prohibited Transactions Disclosure Statement Investments Bankruptcy, Tax Liens and Creditors Trustees and Custodians Reporting Requirements Divorce and Property Settlement Agreements Rulings Excise Taxes and Penalties ERISA State Taxes Taxation of Distributions Premature Distributions Minimum Distributions During Lifetime Minimum Distributions on Death Withholding Taxes Foreign Beneficiaries Estate Beneficiaries Trust Beneficiaries Charitable Beneficiaries Beneficiary Designation Forms Estate Taxes The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Full Article co Taxation of Individual Retirement Accounts, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 08:50:32 GMT Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Taxation of Compensation and Benefits (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:31:17 GMT David J. Cartano, J.D. Brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. CONTENTS: - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Taxation of Compensation and Benefits (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:53:27 GMT The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans co Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT Steven D. Simpson, J.D., LL.M Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance reporting requirements compliance steps, choices and mechanisms accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related Products Form 990 Compliance Guide, 2014 U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 co Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT Available: April 2012 Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related books: Form 990 Compliance Guide, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:00:59 GMT Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: 1. Decide if the transaction should be taxable or nontaxable. 2. Structure the deal for the best results–stock or asset acquisition. 3. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:57:14 GMT Author: Glenn R. Carrington Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: Decide if the transaction should be taxable or nontaxable. Structure the deal for the best results–stock or asset acquisition. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs 9780808039327 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article co S Corporation Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:53:31 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual real life situation. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Cash and Property Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Stock Redemptions and Complete Liquidations Chapter 16. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article co Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Power Tools for Negotiating International Business Deals, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:47:13 GMT Published: October 2008 This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium. James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto. Table of contents: Chapter 1: The basics of International Business Deals Chapter 2: Negotiating International Sales of Goods and Services Chapter 3: Negotiating International Agency and Consulting Deals Chapter 4: Negotiating International Distribution Deals Chapter 5: Negotiating International License Deals Chapter 6: International Joint Venture and Consortium Deal Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Ontario Corporations Law Guide By www.cch.ca Published On :: Authoritative, reliable, and up-to-date, the Ontario Corporations Law Guide provides you with relevant commentary and legislation on corporate law topics. The Guide helps speed up your work with Tables of Concordance, illustrative precedents, forms, indices, finding lists, related government policies, and significant court decisions. It includes a detailed discussion of the Ontario Business Corporations Act, focusing on: Incorporation Corporate Finance Directors and Officers Shareholders Financial Disclosure Fundamental Changes Liquidation and Dissolution Remedies It also deals with special types of corporations, including extra-provincial corporations, corporations without share capital, insurance corporations, co-operatives and credit unions. Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..390..778..1166..1554..1942..2330..2718..31063812 3813 38143880» Recent Trending The Finish Line: Changing Stucco to EIFS The Finish Line: Eco-Friendliness of EIFS Meeting Codes with Wall Assemblies Green Advocacy vs. Informed Consent Farming with Shipping Containers Coal: Not the New Black Cost-Effective, Energy Efficient Concrete Sandwich Panels American Industrial Partners to Acquire PPG’s Architectural Coatings Business Fundraising Regulator appoints four new committee members Veterans’ care charity to merge into larger counterpart Only 12 per cent of leading charities publicly recognise a trade union, analysis suggests Next chair of the National Lottery Community Fund revealed Companies' 'Green' Efforts Include Products’ Material Content “Commitment to the Environment” Incomplete information can fuel misjudgment: study Subscribe To Our Newsletter
co Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite By www.cch.ca Published On :: Mon, 28 Apr 2014 14:32:28 GMT About the CCH Accountants' Suite Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals. This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity. Make the move to the paperless office today! CCH Accountants' Suite Brochure Select a suite application to learn more about what the product can do for you and your firm: Taxprep - Canada's leading professional tax preparation software. ProSystem fx Practice Management - Puts you in control of your firm to improve profitability. CCH Practice - More than time and billing – CCH Practice meets your practice management needs. CCH Profit Driver - Financial analysis and strategic planning tool. CCH Document - Helps you move to a paperless office. CCH Scan - Intelligent Source Document Scanning. CCH Engagement - Paperless trial balance and engagements. CCH KnowledgeConnect - Captures your firm’s intellectual aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
co U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in* Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
co The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Taxation of Individual Retirement Accounts, 2014 (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:38:11 GMT David J. Cartano, J.D. Analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Contents Includes: Introduction Traditional IRA Spousal IRA Roth IRA Coverdell Education Savings Account Rollover IRA Transfer IRA SEP IRA SARSEP IRA Individual Retirement Annuity Conduit IRA Employer and Employee Association Trusts Payroll Deduction IRA SIMPLE IRA Deemed IRA Under Employer Plan Prohibited Transactions Disclosure Statement Investments Bankruptcy, Tax Liens and Creditors Trustees and Custodians Reporting Requirements Divorce and Property Settlement Agreements Rulings Excise Taxes and Penalties ERISA State Taxes Taxation of Distributions Premature Distributions Minimum Distributions During Lifetime Minimum Distributions on Death Withholding Taxes Foreign Beneficiaries Estate Beneficiaries Trust Beneficiaries Charitable Beneficiaries Beneficiary Designation Forms Estate Taxes The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Full Article
co Taxation of Individual Retirement Accounts, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 08:50:32 GMT Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Taxation of Compensation and Benefits (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:31:17 GMT David J. Cartano, J.D. Brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. CONTENTS: - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Taxation of Compensation and Benefits (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:53:27 GMT The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed. - Employee Compensation - Fringe Benefits - Accident and Health Plans - Automobile Expense - Voluntary Employees' Beneficiary Association - Cafeteria Plans - Family and Dependent Care Assistance - Life Insurance - Golden Parachute Payments - International Aspects of Compensation - Personal Service and Loan-Out Corporations - Stock Option Plans - Section 423 Employee Stock Purchase Plans - Restricted Stock - Other Stock Plans - Social Security and Medicare - Individual Retirement Accounts - Qualified employer Retirement Plans - Deferred Compensation - Tax-deferred Annuities - Section 457 Plans
co Tax Planning for Troubled Corporations (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:01:55 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy 9780808039006 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Revenue Recognition Guide (2015) (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Master Limited Partnerships 2014 (U.S.) Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Tax Planning for Troubled Corporations (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:04:57 GMT Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. Developing a strategy for a failing company Bankruptcy versus nonbankruptcy restructuring Deductions and accrual of interest Debt modification One-company equity-for-debt re-capitalization Two-company reorganizations involving a failing company Utilizing tax losses Special problems of multi-company debtor groups Liquidating trusts, escrow, and the like Bankruptcy aspects of federal tax procedure State and local tax aspects of bankruptcy Liquidating bankruptcies Deductibility of expenses during bankruptcy Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT Steven D. Simpson, J.D., LL.M Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance reporting requirements compliance steps, choices and mechanisms accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related Products Form 990 Compliance Guide, 2014 U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833
co Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT Available: April 2012 Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related books: Form 990 Compliance Guide, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:00:59 GMT Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: 1. Decide if the transaction should be taxable or nontaxable. 2. Structure the deal for the best results–stock or asset acquisition. 3. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:57:14 GMT Author: Glenn R. Carrington Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: Decide if the transaction should be taxable or nontaxable. Structure the deal for the best results–stock or asset acquisition. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs 9780808039327 7" x 10" 1,090 pages Related Products U.S. Master Bank Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co S Corporation Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:53:31 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual real life situation. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Cash and Property Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Stock Redemptions and Complete Liquidations Chapter 16. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article co Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Power Tools for Negotiating International Business Deals, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:47:13 GMT Published: October 2008 This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium. James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto. Table of contents: Chapter 1: The basics of International Business Deals Chapter 2: Negotiating International Sales of Goods and Services Chapter 3: Negotiating International Agency and Consulting Deals Chapter 4: Negotiating International Distribution Deals Chapter 5: Negotiating International License Deals Chapter 6: International Joint Venture and Consortium Deal Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Ontario Corporations Law Guide By www.cch.ca Published On :: Authoritative, reliable, and up-to-date, the Ontario Corporations Law Guide provides you with relevant commentary and legislation on corporate law topics. The Guide helps speed up your work with Tables of Concordance, illustrative precedents, forms, indices, finding lists, related government policies, and significant court decisions. It includes a detailed discussion of the Ontario Business Corporations Act, focusing on: Incorporation Corporate Finance Directors and Officers Shareholders Financial Disclosure Fundamental Changes Liquidation and Dissolution Remedies It also deals with special types of corporations, including extra-provincial corporations, corporations without share capital, insurance corporations, co-operatives and credit unions. Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article co Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article co Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. 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co S Corporation Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:58:19 GMT Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948 6" x 9" 600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Regulation of Corporate Disclosure, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:27:44 GMT The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article
co Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Power Tools for Negotiating International Business Deals, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:47:13 GMT Published: October 2008 This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium. James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto. Table of contents: Chapter 1: The basics of International Business Deals Chapter 2: Negotiating International Sales of Goods and Services Chapter 3: Negotiating International Agency and Consulting Deals Chapter 4: Negotiating International Distribution Deals Chapter 5: Negotiating International License Deals Chapter 6: International Joint Venture and Consortium Deal Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Ontario Corporations Law Guide By www.cch.ca Published On :: Authoritative, reliable, and up-to-date, the Ontario Corporations Law Guide provides you with relevant commentary and legislation on corporate law topics. The Guide helps speed up your work with Tables of Concordance, illustrative precedents, forms, indices, finding lists, related government policies, and significant court decisions. It includes a detailed discussion of the Ontario Business Corporations Act, focusing on: Incorporation Corporate Finance Directors and Officers Shareholders Financial Disclosure Fundamental Changes Liquidation and Dissolution Remedies It also deals with special types of corporations, including extra-provincial corporations, corporations without share capital, insurance corporations, co-operatives and credit unions. Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
co Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
