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Income Tax Regulations (Winter 2013) (U.S.)

By www.cch.ca
Published On :: Tue, 25 Sep 2012 09:45:51 GMT

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

Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

This new edition will include all regulations issued through November 1, 2012 and will be available for shipping late in December/early January.

You might be interested in:
 - U.S. Master Tax Guide (2013)
- Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013)
- Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013)
- Income Tax Regulations (Winter 2013) (U.S.)
- The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)
- Foreign Bank Account Reporting (FBAR) Compliance Guide
- INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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Handbook on Insurance Coverage Disputes

By www.cch.ca
Published On :: Thu, 21 May 2009 14:24:14 GMT

Widely used by counsel and insurers; and cited as authority by the U.S. Supreme Court, the circuit courts and important state courts - this Handbook provides comprehensive information, analysis and commentary on the rapidly developing area of insurance law.

The Handbook includes revised and updated coverage of such important issues as allocation of defense costs among insurers, hazardous waste/environmental cleanup litigation, notice requirements and reinsurance. There is coverage of over 250 important recent decisions that have clarified or changed insurance law in many jurisdictions. It is replete with hundreds of new and revised citations that will substantially cut down research time and help you to prepare authoritative briefs and motion papers.

You will find invaluable state-by-state comparative surveys organized for easy access on the current law regarding late notice, insolvency drop-down decisions, insurability of punitive damages, duty to defend a PRP letter, employee discrimination and sexual harassment claims.

Table of contents:       
Volume I
Chapter 1 Rules of Construction Applied in Insurance Coverage Disputes
Chapter 2 Reservation of Rights, Disclaimers, and Denials of Coverage
Chapter 3 Misrepresentations or Omissions in the Application for Insurance
Chapter 4 The Notice Requirement in the Presentation of Claims to the Insurer
Chapter 5 The Insurer's Duty to Defend
Chapter 6 Allocation of Defense Costs among Primary and Excess Insurers
Chapter 7 The Coverage Provided By General Liability Insurance
Chapter 8 Nature and Extent of Occurrence-Based Coverage
Chapter 9 Trigger and Scope of Occurrence-Based Coverage
Chapter 10 Insurance Coverage Issues Arising Out of Hazardous Waste/Environmental Clean-Up Litigation
Chapter 11 Other Insurance
Chapter 12 Clauses
Chapter 13 Bad Faith and Wrongful Refusal to Settle: Liability in Excess of Policy Lim
Volume II
Chapter 14 Current Issues Involving Excess Insurance
Chapter 15 Insurance Coverage for Punitive Damages Assessed Against an Insured
Chapter 16 Overview of Reinsurance
Ch

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Guidebook to Connecticut Taxes 2015

By www.cch.ca
Published On :: Tue, 30 Sep 2014 10:13:31 GMT

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

6" x 9"

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Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
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Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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Guidebook to Connecticut Taxes 2014

By www.cch.ca
Published On :: Fri, 26 Oct 2012 12:32:21 GMT

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

324 pages

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U.S. Master Multistate Corporate Tax Guide (2014)

Multistate Guide to Estate Planning (2014) (w/CD)

Multistate Tax Guide to Pass-Through Entities (2014)

New York Residency and Allocation Audit Handbook (2014)

Sales and Use Tax Answer Book (2014)

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GST and E-Commerce: Planning and Risk Management

By www.cch.ca
Published On :: Mon, 19 Mar 2007 12:08:39 GMT

Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management. You'll find volumes of basic and detailed information in one convenient, targeted source. It will connect you with relevant, critical information about GST/HST in Canada. If you're doing business online, or advising someone who does, you need this book!

Target Audience

  • Companies that sell or distribute products or services through the Internet
  • Companies that purchase or consume products or services that are supplied through the Internet
  • Companies that promote or advertise through the Internet
  • Companies that do anything remotely by electronic means, including remote hosting, data backup, transmission, remote access to software or servers, remote security, and remote file sharing

Features include:

  • Comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature
  • Detailed review of CRA e-commerce rulings and formal administrative policies issued in the past five years
  • Discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce
  • Identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved
  • Focus on threshold and other contentious issues including jurisdictional issues
  • Discussion of carrying on business and permanent establishment tests in the e-commerce environment
  • Discussion of audit patterns and leading exposure issues
  • Exploration of planning opportunities for resident and non-resident businesses

Each topic includes a review of the current legislation and Canada Revenue Agency rulings and other documents.

Table of Contents

  • Chapter 1 – Overview of the Book and Evolution of E-Commerce GST Rules
  • Chapter 2 – Overview of the GST
  • Chapter 3 – Characterization of Supply
  • Chapter 4 – Single Versus Multiple Supplies
  • Chapter 5 – Place of Supply
  • Chapter 6 – Zero-Rating
  • Chapter 7 – GST Registration and the Non-Resident Override
  • Chapter 8 – Permanent Establishment Issues
  • Chapter 9 – Carrying on Business in Canada
  • Chapter 10 – Agency
  • Chapter 11 – Introduction to the Rulings Chapters
  • Chapter 12 – Advertising Services
  • Chapter 13 – Third Party Sales of Goods
  • Chapter 14 – Software and Software Related Offerings
  • Chapter 15 – Telecommunication Services

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Goldstein on Copyright, Third Edition

By www.cch.ca
Published On :: Tue, 19 May 2009 12:53:21 GMT

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

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

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

Table of Contents:

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

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Form 990 Compliance Guide, 2014

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:46:18 GMT

Clark Nuber

This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.

* Real-world examples
* Filled-in-forms and checklists
* Worksheets
* Discussion of unresolved issues
* Traps for the unwary

Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax
Chapter 2 Heading - Items A-M
Chapter 3 Part I - Summary
Chapter 4 Part II - Signature Block
Chapter 5 Part III - Statement of Program Service Accomplishments
Chapter 6 Part IV - Checklist of Required Schedules
Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance
Chapter 8 Part VI- Governance, Management, and Disclosure
Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors
Chapter 10 Part VIII - Statement of Revenue
Chapter 11 Part IX - Statement of Functional Expenses
Chapter 12 Part X - Balance Sheet
Chapter 13 Part XI - Reconciliation of Net Assets
Chapter 14 Part XII - Financial Statements and Reporting
Chapter 15 Schedule A - Public Charity Status and Public Support
Chapter 16 Schdule B - Schedule of Contributors
Chapter 17 Schedule C - Political Campaign and Lobbying Activities
Chapter 18 Schedule D - Supplemental Financial Statements
Chapter 19 Schedule E - Schools
Chapter 20 Schedule F - Statement of Activities Outside the United States
Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
Chapter 22 Schedule H - Hospitals
Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
Chapter 24 Schedule J - Compensation Information
Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds
Chapter 26 Schedule L - Transactions With Interested Persons
Chapter 27 Schedule M - Noncash Contributions
Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ
Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships
Practice Aids
Index

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Form 990 Compliance Guide, 2013

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:24:49 GMT

This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.
   
-    Real-world examples
-    Filled-in-forms and checklists
-    Worksheets
-    Discussion of unresolved issues
-    Traps for the unwary

1.    Introduction to Form 990, Return of Organization Exempt From Income Tax
2.    Form 990 Heading
3.    Part I - Summary
4.    Part II - Signature Block
5.    Part III - Statement of Program Service Accomplishments
6.    Part IV - Checklist of Required Schedules
7.    Part V - Statements Regarding Other IRS Filings and Tax Compliance
8.    Part VI- Governance, Management, and Disclosure
9.    Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest  Compensated Employees, and Independent Contractors
10.    Part VIII - Statement of Revenue
11.    Part IX - Statement of Functional Expenses
12.    Part X - Balance Sheet
13.    Part XI - Reconciliation of Net Assets
14.    Part XII - Financial Statements and Reporting
15.    Schedule A - Public Charity Status and Public Support
16.    Schedule B - Schedule of Contributors
17.    Schedule C - Political Campaign and Lobbying Activities
18.    Schedule D - Supplemental Financial Statements
19.    Schedule E - Schools
20.    Schedule F - Statement of Activities Outside the United States
21.    Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
22.    Schedule H - Hospitals
23.    Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
24.    Schedule J - Compensation Information
25.    Schedule K - Supplemental Information on Tax-Exempt Bonds
26.    Schedule L - Transactions With Interested Persons
27.    Schedule M - Noncash Contributions
28.    Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
29.    Schedule O - Supplemental Information to Form 990
30.    Schedule R - Related Organizations and Unrelated Partnerships

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Forensic and Investigative Accounting Casebook (1st Edition)

By www.cch.ca
Published On :: Fri, 31 May 2013 14:44:52 GMT

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

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

Each case:

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

350 pages

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Forensic and Investigative Accounting (6th Edition)

By www.cch.ca
Published On :: Fri, 31 May 2013 14:37:07 GMT

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

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

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

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

CONTENTS:

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING

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

PART TWO: UNCOVERING ACCOUNTING CRIME

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

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT

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

PART FOUR: CYBERCRIME

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

PART FIVE: BUSINESS VALUATIONS

Chapter 17 — Business Valuation.

PART SIX: FOREN

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Foreign Commerce and the Antitrust Laws, Fifth Edition

By www.cch.ca
Published On :: Thu, 21 May 2009 15:10:51 GMT

Updated: June 2012


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

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

Table of Contents:

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

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Foreign Bank Account Reporting Compliance Guide, 2014

By www.cch.ca
Published On :: Mon, 18 Jun 2012 09:35:09 GMT

Previously called:  FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide.

If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year.

In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009.

Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR).

The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act.

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting

Chapter 1       History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6   &nb

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Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 10:17:26 GMT

Author: Melissa S. Gillespie, CPA, JD, MST,

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting
Chapter 1      History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6       Exceptions to Filing
Chapter 7       How to Complete the Form TDF 90-22.1
Chapter 8       Penalties
Chapter 9       Recent Developments Through 2011
Chapter 10     Developments During 2012 and 2013

Part 2   FATCA Reporting
Chapter 11     An Overview of Reporting for Specified Foreign Financial Assets
Chapter 12     The HIRE Act and Form 8938 vs. Form TDF 90-22.1
Chapter 13     Temporary and Proposed Regulations for FATCA: Definitions
Chapter 14     Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts
Chapter 15     What is Reportable on Form 8938
Chapter 16     How to Report Specified Foreign Financial Assets
Chapter 17     Penalties for Failure to File Form 8938  
Chapter 18     FATCA Withholding Provisions Found Under IRC Sections 1471-1474
   
9780808039532    7" x 10"      680 pages

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Folk on Delaware General Corporation Law: Fundamentals

By www.cch.ca
Published On :: Fri, 22 May 2009 08:22:56 GMT

This one-volume softcover distillation of the definitive Folk set is the most convenient way to bring Folk with you - to court, the office, or while travelling on business. It is a must for litigators or others who need to refer to Folk on the spot. This convenient Edition provides the complete text of the Delaware General Corporation Law and the essential and most commonly-used elements of the larger set's commentary.

Folk on Delaware General Corporation Law: Fundamentals lets you locate any provision of the Delaware Corporation Law quickly, quote directly from the statute or commentary in the office or the courtroom and support or counter arguments with Folk-proven analysis.

Highlights of the 2009 Edition include amendments to the General Corporation Law plus recent Delaware Supreme Court and Delaware Chancery Court decisions.

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 13:27:20 GMT

Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1. Cash and Cash Equivalents
2. Investments in Debt and Equity Securities
3. Loans and the Allowance for Credit Losses
4. Servicing of Financial Assets
5. Transfers of Financial Assets
6. Securitizations
7. Calculating Yields on Debt Investments

Part II:  Financial Liabilities
8. Debt Financing
9. Securities Lending Arrangements and Other Pledges of Collateral
10. Convertible Debt and Similar Instruments
11. Extinguishments of Debt

Part III:  Derivatives and Hedging Activities
12. Derivatives Accounting
13. Embedded Derivatives
14. Hedge Accounting
15. Disclosures about Derivatives

Part IV:  Equity Instruments

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 11:29:08 GMT

Authors:     Rosemarie Sangiuolo,  Scott Taub, Leslie F. Seidman, CPA

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1.     Cash and Cash Equivalents
2.     Investments in Debt and Equity Securities
3.     Loans and the Allowance for Credit Losses
4.     Servicing of Financial Assets
5.     Transfers of Financial Assets
6.     Securitizations
7.     Calculating Yields on Debt Investments

Part II:  Financial Liabilities

8.      Debt Financing
9.      Securities Lending Arrangements and Other Pledges of Collateral
10.    Convertible Debt and Similar Instruments
11.    Extinguishments of Debt

Part III:  Derivatives and Hedging Activities

12.    Derivatives Accounting
13.    Embedded Derivatives
14.    Hedge Accounting
15.    Disclosures about Derivatives

Part IV:  Equity Instruments

16.    Issuer's Accounting for Equity Instruments and Related Contracts

Part V:  Pervasive Issues

17.    Offsetting Assets and Liabilities in the Balance Sheet
18.    Fair Value Measurements, Fair Value Disclosures, and Other Financial
          Instrument Disclosures
19.    The Fair Value Option for Financial Instruments

1000 pages


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Financial Accounting and Reporting, 2012

By www.cch.ca
Published On :: Fri, 15 Jun 2012 11:59:47 GMT

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

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

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

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

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

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

 

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Financial Accounting and Reporting (2014) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 13:23:15 GMT

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

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

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

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

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

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

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

9780808037873    8-1/

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Fiduciary Accounting Answer Book, 2015 (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 15:13:36 GMT

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

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

  • An overview of fiduciary responsibility
  • How situs impacts a will or trust
  • The Uniform Principal & Income Act
  • How to properly allocate income taxes between income and principal
Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter.

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

9780808039174   7" x 10"      350 pages


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Fiduciary Accounting Answer Book, 2014 (US)

By www.cch.ca
Published On :: Mon, 29 Oct 2012 13:58:00 GMT

The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting  including:
  • An overview of fiduciary responsibility
  • How situs impacts a will or trust
  • The Uniform Principal & Income Act
  • How to properly allocate income taxes between income and principal
Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter.

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

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

 350 pages

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International Accounting/

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Federal Taxation: Comprehensive Topics (2013) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 12:07:35 GMT

Available: April 2012

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

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

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

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

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Federal Taxation: Comprehensive Topics (2014) (U.S)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:17:02 GMT

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



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



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



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

2.    Tax Research, Practice and Procedure

3.    Individual Taxation - An Overview

4.    Gross Income

5.    Gross Income--Exclusions

6.    Deductions: General Concepts and Trade or Business Deductions

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

8.    Deductions: Itemized Deductions

9.    Tax Credits, Prepayments, and Special Methods

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

11.    Property Transactions: Nonrecognition of Gains and Losses

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

13.    Tax Accounting

14.    Taxation of Corporations--Basic Concepts

15.    Corporate Nonliquidating Distributions

16.    Corporate Distributions in Complete Liquidations

17.    Corporate Reorganizations

18.    Accumulated Earnings and Personal Holding Company Taxes

19.    Partnerships--Formation and Operation

20.    Partnerships--Distributions, Sales and Exchanges

21.    S Corporations

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

23.    Income Taxation of Trusts and Estates

24.    Deferred Compensation and Education Planning

25.    Multijurisdictional Taxation: International and State and Local Transactions

-    Appendix

-    Glossary of Tax Terms

-    Finding Lists

-    Table of Cases

-    Topical In

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Federal Tax Course: A Guide for the Tax Practitioner (2014) (US)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 13:54:42 GMT

Author: Susan Flax Posner

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

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

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

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

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

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Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

By www.cch.ca
Published On :: Fri, 11 Jul 2014 11:19:12 GMT

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

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

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

  • Covers the fundamental federal income taxation curriculum with a narrower scope and topical coverage.
  • References to the Income Tax Act are incorporated throughout the text, with all key topics covered.
  • Supplemental material for students and instructors makes learning even easier, including Study Guide with review questions, multiple choice questions and exercises.
  • Includes two handy appendices: Individual Tax Facts and Withholding Tax.
  • Instructor Resources include a Solutions Manual and a customizable PowerPoint Presentation for planning and lectures.
The 2014-2015 edition of our texts and study guides contain many new features that make our industry-leading materials even more relevant and easy to use.

NEW TO THE TEXTBOOK AND STUDY GUIDE
  • Updated content in a contemporary, student-friendly format.
  • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
  • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
NEW TO THE TEXTBOOK
  • Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
NEW TO THE STUDY GUIDE
  • Type 1, Type 2 and Type 3 problems in the Study Guide offer different degrees of difficulty to help students develop and integrate new concepts specific to their requirements.
Available as a special bundle with

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

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Federal Income Taxation: Fundamentals, 6th Edition

By www.cch.ca
Published On :: Fri, 22 Jun 2012 15:34:19 GMT

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

  • Business
  • Economics
  • Taxation
  • Law
This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses: 
  • CGA
  • CMA
  • CA
Student Friendly

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

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:18:22 GMT

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

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

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

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

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

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Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
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Multistate Guide to Estate Planning (2015) (w/CD)
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Practical Guide to Estate Planning, 201

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:01:25 GMT

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

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

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

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 11:34:47 GMT

Available: June 2012

Author: Mark L. Ascher

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

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

CONTENTS:

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

Loose-leaf book

Related books:

 

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Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 10:10:36 GMT

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

Among the subjects covered in this quick answer reference are:
- Decedent's last return
- Death of a partnership member
- Decedent's stock holdings
- Income tax return of estate or trust
- Grantor trusts
- Beneficiary's tax liability
- Bankruptcy estates
- Fiduciary duties and liabilities


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Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 15:09:57 GMT

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

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

Among the subjects covered in this quick answer reference are:

  • Decedent's last return
  • Death of a partnership member
  • Decedent's stock holdings
  • Income tax return of estate or trust
  • Grantor trusts
  • Beneficiary's tax liability
  • Bankruptcy estates
  • Fiduciary duties and liabilities
9780808038382  6" x 9"     240 pages

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Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
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Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 09:23:21 GMT

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

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

  • Basic Concepts
  • Determining Total Original Issue Discount
  • Imputed Interest on Debt Issued for Property
  • Below-Market and Intercompany Loans
  • Current Inclusion and Deduction of OID
  • Accounting for Interest
  • Short-term Obligations
  • Variable Rate Debt Instruments
  • Contingent Debt Instruments and Integration
  • OID: Additional Special Topics
  • Market Discount
  • Bond Premium
  • Sales, Exchanges, Recapitalizations and Redemptions
  • Debt Modifications
  • Cancellation of Debt
  • Coupon Stripping
  • Information Reporting and Withholding
  • International Issues
9780808039143    6" x 9"    1,368 pages

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Federal Income Taxation of Debt Instruments (2013 Supplement) (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 13:50:02 GMT

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

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

CONTENTS:

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

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Federal Income Tax: Code and Regulations— Selected Sections (2013-2014) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 11:17:43 GMT

 Author: Martin B. Dickinson

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

Special features of this volume include:

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

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

1,776 pages

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Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.)

By www.cch.ca
Published On :: Fri, 30 May 2014 09:13:00 GMT

Martin B. Dickinson

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

Special features of this volume include:

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

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

7 ½" x 10"    1,776 pages


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Federal Income Tax: Code and Regulations - Selected Sections (2012-2013)

By www.cch.ca
Published On :: Thu, 14 Jun 2012 15:44:46 GMT

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

Special features of this volume include:

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

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

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


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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:05:11 GMT

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

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

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

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013

By www.cch.ca
Published On :: Thu, 21 Mar 2013 13:51:00 GMT

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

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

Reflects developments through March 2013.  

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012

By www.cch.ca
Published On :: Wed, 22 Jun 2011 15:13:45 GMT

Available: April 2012

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

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

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

Reflects developments through February, 2012. 

Related books:

 

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Federal and State Taxation of Limited Liability Companies (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 30 May 2014 09:08:20 GMT

David J. Cartano, J.D.

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

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

7" x 10" 1,064 pages

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State Tax Handbook (2015)
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Federal and State Taxation of Limited Liability Companies (2014) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 11:07:23 GMT

Author: David J. Cartano

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

CONTENTS:

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

1,064 pages

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    Federal and State Taxation of Limited Liability Companies (2013)

    By www.cch.ca
    Published On :: Thu, 14 Jun 2012 15:39:33 GMT

    Author: David J. Cartano

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

    CONTENTS:

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

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


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    Federal and State Taxation of Limited Liability Companies (2013)

    By www.cch.ca
    Published On :: Fri, 09 Mar 2012 11:15:26 GMT

    Available: June 2012

    Author: David J. Cartano

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

    CONTENTS:

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

    Related books:

     

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    Farnsworth on Contracts, Third Edition

    By www.cch.ca
    Published On :: Thu, 21 May 2009 14:22:18 GMT

    Updated: November 2012


    Bring the expertise of America's foremost authority on contracts into your practice with this comprehensive three-volume set. Farnsworth on Contracts, Third Edition is where doctrine meets practice. Busy practitioners count on Farnsworth's proven ability to identify the essentials and omit extraneous material.

    Farnsworth illustrates how contemporary contract law has been shaped by both the Restatement (Second) of Contracts - for which he served as Reporter - and the Uniform Commercial Code. Easy access to specifics, new cases, new drafting tips, new references, and timesaving features like cross-referenced cases and marginal headings make this three-volume set a valuable resource for contracts research and practice, including litigation and arbitration.

    Coverage includes:

    • Good faith and fair dealing
    • Precontractual liability
    • Agreements to negotiate
    • Vienna Convention on International Sales Contracts
    • UNIDROIT principles
    • Constitututional issues
    • Settlement of disputed claims by check
    • Options and rights of first refusal
    • Employee handbooks
    • Covenants not to compete
    • Self-help measures

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    Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

    By www.cch.ca
    Published On :: Thu, 18 Sep 2014 09:17:31 GMT

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

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

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
    • Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
    • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
    • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:
    1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
    2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
    3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.
    9780808038009   8-1/2" x 11"    848 pages


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    Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.)

    By www.cch.ca
    Published On :: Thu, 25 Oct 2012 13:22:52 GMT

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

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

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
    • Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
    • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
    • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    1. Overview of the Tax Structure
    2. Tax Determination, Payments and Reporting Procedures
    3. Gross Income Inclusions
    4. Gross Income Exclusions and Deductions for AGI
    5. Personal Itemized Deductions
    6. Other Itemized Deductions
    7. Self-Employment
    8. Depreciation and Amortization
    9. Rental Activities
    10. Property: Basis and Nontaxable Exchanges
    11. Property: Capital Gains and Losses, and Depreciation Recapture
    12. NOLs, AMT, and Business Tax Credits
    13. Withholding, Payroll, and Estimated Taxes
    14. C Corporations
    15. Partnerships and S Corporations

      16.       Tax Tables
            Earned Income Credit Tables
    848 pages


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    1040 Express Answers (201

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    Electronic Discovery: Law and Practice

    By www.cch.ca
    Published On :: Thu, 21 May 2009 15:31:09 GMT

    In this single integrated source, you will find the "why" and the "how-to" of this dynamic topic. Whether you are advising a client on electronic data retention policies, initiating or responding to discovery requests, or making evidentiary rulings, you need to stay on top of the changing legal landscape. The authors take a pragmatic approach, drawing from real world scenarios to prepare you for what may happen, including everything from dealing with the "damning e-mail" to the ease of manipulation of electronic information.

    Options and solutions are provided on a broad range of issues as diverse as how electronic discovery is treated differently by courts; parties and lawyers duties for the retention of electronic records; and the impact of electronic document retention policies on litigation.

    If you or your clients use computers or other electronic devises to send, receive or store information, you cannot afford to miss this important tool.


    Table of contents:
    Chapter 1     Overview
    Chapter 2 Mechanisms for Electronic Discovery
    Chapter 3 Spoliation
    Chapter 4 Document Retention: Policies and Electronic Information
    Chapter 5 Shifting the Costs of Electronic Discovery
    Chapter 6 Evidentiary Issues
    Chapter 7 Attorney-Client Privilege & Email
    Chapter 8 Computerized Litigation Support Systems & The Work Product Doctrine
    Chapter 9 Electronic Discovery Technology
    Chapter 10 Inspection of Hard Disks in Civil Litigation
    Chapter 11 Privacy Concerns
    Chapter 12 Government Documents

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    Economic Analysis of Law, Ninth Edition

    By www.cch.ca
    Published On :: Tue, 29 Apr 2014 10:59:26 GMT

    Published: January 2014


    Lucid, comprehensive, and definitive in its field, this text covers every aspect of economic analysis of the law.

    Features:

    • Two new chapters, one on intellectual property, one on international and comparative law, both exploding fields of great importance.
    • Earlier editions’ questions have been converted to answers, making the book more accessible and informative.
    • Revised to be clearer and less technical.
    • More eclectic, reflecting recent criticisms of “rational choice” theory, in particular the need to supplement it with insights from psychology.
    • Greater attention paid to judicial behavior, realistically modeled and explained in economic terms.
    • Incorporates insights from the veritable explosion of books and articles published in the last few years on  economic analysis of law.
    • Comprehensive Teacher’s Manual.


    Table of Contents:

    Part I: Law and Economics: An Introduction
    Ch. 1. The Nature of Economic Reasoning
    Ch. 2. The Economic Approach to Law

    Part II: The Common Law
    Ch. 3. Property
    Ch. 4. Contract Rights and Remedies
    Ch. 5. Family Law and Sex Law
    Ch. 6. Tort Law
    Ch. 7. Criminal Law
    Ch. 8. The Common Law, Legal History, and Jurisprudence

    Part III: Public Regulation of the Market
    Ch. 9. The Theory of Monopoly
    Ch. 10. The Antitrust Laws
    Ch. 11. The Regulation of the Employment Relation
    Ch. 12. Public Utility and Common Carrier Regulation
    Ch. 13. The Choice Between Regulation and Common Law

    Part IV: The Law of Business Organizations and Financial Markets
    Ch. 14. Corporations, Secured and Unsecured Financing, Bankruptcy
    Ch. 15. Financial Markets

    Part V: Law and the Distribution of Income and Wealth
    Ch. 16. Income Inequalities, Distributive Justice, and Poverty
    Ch. 17. Taxation
    Ch. 18. The Transmission of Wealth at Death

    Part VI: The Legal Process
    Ch. 19. The Market, the Adversary System, and the Legislative Process as Methods of Resource Allocation
    Ch. 20. The Process of Legal Rulemaking
    Ch. 21. Civil and Criminal Procedure
    Ch. 22. Evidence
    Ch. 23. Law Enforcement and the Administrative Process

    Part VII: The Constitution and the Federal System
    Ch. 24. The Nature and Functions of the Constitution
    Ch. 25. Economic Due Process
    Ch. 26. The Economics of Federalism
    Ch. 27. Racial Discrimination
    Ch. 28. The Protection of Free Markets in Ideas and Religion
    Ch. 29. Searches, Seizures, and Interrogations

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    Drafting Internet Agreements, Second Edition

    By www.cch.ca
    Published On :: Wed, 23 Jan 2013 09:40:53 GMT

    Drafting Internet Agreements, Second Edition is the most comprehensive single volume collection of annotated forms for the internet. The book also offers valuable insights for business executives who want to know how internet transactions are structured and how to negotiate the best deals.

    This easy-to-use reference with accompanying CD-ROM offers instant access to more than 40 sample agreements for every area of internet practice including:

    • Internet advertising
    • Internet consulting
    • Electronic commerce
    • Internet joint ventures
    • Internet licensing
    • Technology development
    • Website agreements 

    Each form has been developed by the authors or other experienced internet law practitioners and has been used in actual transactions.

    Organized by type of transaction, each chapter includes a full agreement that illustrates the entire transaction as a seamless whole, as well as a variety of agreements for closely related issues. For each form, the authors provide a brief overview, an analysis of the different kinds of forms that relate to the topic, and a description of the form's applicability and use.

     

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


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    Drafting Effective Contracts: A Practitioner's Guide, Second Edition

    By www.cch.ca
    Published On :: Thu, 21 May 2009 14:16:54 GMT

    A favorite reference tool for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured, a practical breakdown of its essential elements and an overview of the overall process, from conducting the initial client meeting to closing the deal.

    This completely updated guide presents consistent structural analysis and a set of fundamentals that can be used from contract to contract. You are led step-by-step through the creation process and offered direction around the obstacles that may be encountered along the way, in drafting agreements for goods and services, promissory notes, guaranties and secured transactions.

    You will find a detailed discussion of the 11 drafting elements that every contract may have: parties; recitals; subject; consideration; warranties and representations; risk allocation; conditions; performance; dates and term; boilerplate; and signatures. You also get an array of sample contracts and statutory material, making this the most complete tool for building legal agreements that work.

    Table of Contents:

    • Part 1: Process
      • Chapter 1: Getting Started
      • Chapter 2: Drafting Elements
      • Chapter 3: Negotiations and Closings
    • Part 2: Applications
      • Chapter 4: Agreements for the Sale of Goods and Services - Overview
      • Chapter 5: Agreements for the Sale of Goods and Services - Structural Analysis
      • Chapter 6: Promissory Notes - Overview
      • Chapter 7: Promissory Notes - Structural Analysis
      • Chapter 8: Guaranties - Overview
      • Chapter 9: Guaranties - Structural Analysis
      • Chapter 10: Security Agreements - Overview
      • Chapter 11: Security Agreements - Structural Analysis
    • Appendix A: Litigated Language

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    Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures

    By www.cch.ca
    Published On :: Wed, 17 Sep 2014 15:55:13 GMT

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

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


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