k

Family Foundation Handbook (2011) -- U.S.

Available: October 2010

Authors: Jerry J. McCoy, Kathryn W. Miree, J.D.

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

2011 Highlights:

  • A new section on L3Cs and B Corporations and the role those new entities play in grantmaking.
  • New regulations, revenue rulings, and private letter rulings impacting family foundations.
  • The most recent statistics of related to family foundation trends and profiles from The Foundation Center, the Council on Foundations, the IRS, and the Association of Small Foundations.
  • The most recent data on family foundation investment returns, asset allocations, and administrative expenses with a special emphasis on salary data.
  • Updated statutory references for state volunteer protection laws.
  • Updated statutory references for states that have adopted the Uniform Prudent Management of Institutional Funds Act (which is quickly replacing Uniform Management of Institutional Funds Acts across the country) and the impact that will have on foundation management.
  • The most current list of resources for family foundations including resources, publications grants and administrative software, online research sites, charitable trade groups, and socially responsible investment funds and firms.
  • The new statutory rules under the Pension Protection Act affecting Type III supporting organizations, and the Proposed Treasury Regulations associated with those rules.
  • Expanded discussion of the uncertain status of the federal estate tax and the tax on generation-skipping transfers as this edition went to press.
  • An additional alternative for the person considering a family foundation – the medical research organization.
  • Expanded discussion of the privacy and disclosure aspects of a family foundation with some potential strategies for the person who regards this as a major concern.

Content:

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

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




k

Guidebook to Illinois Taxes (2011)

CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois.  Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings.  This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Illinois returns or who are required to deal with Illinois taxes.

Now in its 41st edition, this popular handbook is the one source those involved with Illinois taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest including:

  • Personal Income Tax
  • Corporate Income Tax
  • Sales And Use Taxes

Other Illinois taxes are summarized, as well, including the administration and imposition of City of Chicago taxes, with particular emphasis placed on persons or transactions subject to the tax, the basis and rate of tax, and the new annual return provisions.Administration and imposition of City of Chicago taxes 

The Guidebook includes additional practical tips, pointers and examples to practitioners by Marilyn A. Wethekam, Fred O. Marcus, Jordan M. Goodman, David A. Hughes, Brian L. Browdy, and C. Eric Fader of Horwood Marcus & Berk in Chicago.  This valuable commentary helps practitioners further apply the complex principles of Illinois tax law to specific practice situations.

For the user's convenience in determining what is new in the Illinois tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law.  While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.  Helpful references to both the Illinois and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.  Detailed references to specific paragraphs in the comprehensive CCH Illinois Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:



k

The Canadian SR&ED Tax Incentives Handbook, 2nd Edition

The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.

Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including:

  • Eligibility of activities and expenditures for the SR&ED program
  • How to identify SR&ED activities in commercial projects
  • Management and documentation of SR&ED projects
  • The review of SR&ED contracts by tax authorities
  • New CRA administrative policies
  • Recent changes to the Income Tax Act

The Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules.

Topics include:

  • Eligible SR&ED activities as defined in the law
  • Excluded activities
  • Common practice
  • Tribunals and the concept of SR&ED
  • The CRA’s interpretation of the concept of experimental development
  • Issues with respect to the eligibility of the activities
  • SR&ED projects and business projects
  • Fundamental and applied research
  • Industrial research
  • Experimental development projects within business projects
  • Research and development of products and processes
  • Strategic development of products and processes
  • Innovation and business strategy
  • Introduction of new technologies and development of products and processes
  • Purchases of technology, know-how or SR&ED results
  • Purchase, development and improvement of production equipment
  • Projects involving industrial control and automation
  • Moulds and tools
  • Eligible experimentation activities and trial runs
  • Software development
  • Documentation

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




k

California Taxes, Guidebook to State Taxes 2012

Available: December 2011

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 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books:

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




k

Accounting Desk Book (2012) (U.S.)

Available: December 2011

The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

The 2012 Edition of the Accounting Desk Book covers the following topics:

FINANCIAL REPORTING

- Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
- Chapter 2: Revenue and Expenses
- Chapter 3: Stockholders' Equity
- Chapter 4: Statement of Cash Flows
- Chapter 5: Segment Reporting

STANDARDS

- Chapter 6: Actions of the Financial Accounting Standards Board
- Chapter 7: Consolidation of Variable Interest Entities
- Chapter 8: Governmental Accounting
- Chapter 9: Governmental Fund Accounting
- Chapter 10: Not-for-Profit or Exempt Organizations
- Chapter 11: International Standards: Accounting
- Chapter 12: International Standards: Auditing, Ethics, Public Sector

ACCOUNTING PROCEDURES

- Chapter 13: Cost Accounting
- Chapter 14: Budgeting for Profit Planning and Budgetary Control
- Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
- Chapter 16: Auditor Independence and the Audit Committee
- Chapter 17: Taxpayer Rights

NICHE TOPICS

- Chapter 18: Practice Before the IRS and the Power of Attorney
- Chapter 19: Internet Accounting
- Chapter 20: E-Commerce and E-Communication
- Chapter 21: Insurance Accounting

- Chapter 22: Expert Witness

- Chapter 23: Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT

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




k

State Tax Handbook 2011

Available: December 2010

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It saves lots of time for busy practitioners, serving as a convenient single source of key state tax information for professionals instead of them having to wade through multiple sources to find this information.

The book is set out in four parts, which together paint an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.   

At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. 



Related Books:



k

Connecticut Taxes, Guidebook to State Taxes 2012

Available: November 2011

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 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

 

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




k

State Tax Handbook (2012)

Available: December 2011

The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration.  This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes.  The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.  

At-a-glance multistate charts detail important issues to assist state tax compliance and planning.  More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

Related Books:


k

The Practitioner’s Toolkit

The Practitioner’s Toolkit is a comprehensive collection of tax research materials, designed to save you time and your clients money. This toolkit covers federal income tax, GST/HST, provincial tax and personal tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Practitioner's Toolkit offers you industry-leading information at a price that fits any budget.

  • The core components of your toolkit:
    • Canadian Income Tax Act and Regulations, annotated by CCH
    • CRA Technical Interpretations (under "TaxWindow Files")
    • CRA Interpretation Bulletins
    • CRA Information Circulars
    • CRA Income Tax Technical News
    • Draft amendments to the Income Tax Act, along with explanatory notes
    • CRA Federal income tax forms and guides
    • Key tax treaties
  • Up-to-date and in-depth information on GST and HST
  • Insightful and actionable tax commentary and analysis
  • Customizable Daily updates
  • PreparingYour Income Tax Returns® (electronic version)
  • Choose the provincial tax package that is most relevant to you

    Choose one of the following packages. Each package contains extensive legislation commentary,
    government documents and case law.
    • Ontario Tax Reporter
    • Atlantic Tax Reporter (NS/NB/PEI/NL)
    • Quebec Tax Reporter
    • Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters

 Or if your practice requires a national view, choose all Provincial tax reporters.

Click here for more details about The Practitioner’s Toolkit
Click here for product presentation

Related Products: 

Window on Canadian Tax®
Canadian Estate Planning Guide
Window on GST/HST

Tax Planning for Small Business Guide

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




k

CCH Tax Reference Booklet, 2014-2015

Pocket-sized and designed for usability and practicality, the CCH Tax Reference Booklet has been fully updated for the 2014 - 2015 tax season.

A quick reference tax guide containing frequently consulted tax rate charts. The diverse content of the CCH Tax Reference Booklet makes it a best-selling resource for:

  • Accountants
  • Financial Managers
  • Financial Planners
  • Insurance Representatives
  • Estate Planners
  • Lawyers

This essential tax reference tool is easy-to-use because of its:

  • Handy pocket-size
  • Highly visible titles and tables
  • Well-identified tabs
  • Corporate tax
  • Personal tax
  • Social Programs
  • Trust tax
  • Sales tax
  • Dates to Remember
The CCH Tax Reference Booklet provides important taxinformation you need when you need it.
  • Numerous quick reference tables
  • Personal and corporate tax rates
  • Marginal income tax costs of capital gains and dividends
  • Personal tax credits
  • Value of personal tax credits
  • Information on calculation of taxable income and income tax
  • Rates and other information relating to CPP, QPP, OAS and EI
  • 2014 federal and provincial budget highlights
  • Penalties and offences
  • Deadlines
  • Summaries of key rules relating to taxation of trusts, and sales taxes

Our book. Your mark.

Your name, like ours, stands for knowledge and expertise. To make your mark with clients give them a year-round reminder with your brand on the cover of the CCH Tax Reference Booklet. This quick reference pocket guide provides valuable tax information with answers to frequently asked questions. Customized with your name or brand, and featuring the design of your choice, this handy guide gives you the brand recognition with the trusted authority of Wolters Kluwer.

Order in bulk and save up to 65%

List Price Discount Discounted Price
Bundle of 5 copies* $76.25 15 %If you would like more details about this product, or would like to order a copy online, please click here.




k

IFRS Interactive Disclosure Checklist

The features and functionality you need to simplify the complex process of preparing financial statements.

Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate.

Consistent with the International Financial Reporting Standards

This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures.

  • Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print.
  • Roll forward checklists from prior periods; log and highlight preparer comments.
  • Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.
  • With regular updates, you’ll stay current and see what has changed between updates.
IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print.

Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments.

Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature.

Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out.

Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.

Integration — Use checklists alongside CCH’s IFRS for Canada research content to meet all your IFRS information needs. Integrate the checklist tool into your internal control processes for a seamless workflow..

Updated regularly — Stay current and easily see what changed between updates.

IFRS Inte

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




k

Financial Advisor's Pocket Reference - French 2009-2010

The French version of our popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals.

Topics Include:

  • Investing
  • Saving Money
  • Taxation
  • Employment
  • Life and Health Insurance
  • Old Age Security
  • Maximum Monthly Benefits
  • Average housing costs
  • Government web sites

Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders.

Click here to request more information on bulk orders.

Related Products

 

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




k

Financial Advisor's Pocket Reference - English 2012-2013

OLD

This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations.

Includes details and information on:

  • Retirement Planning  
  • Personal Tax 
  • Estate Planning 
  • Pensions and Benefits 
  • Budget Highlights
  • Insurance
  • Consumer Index
  • Government Programs

Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders.

Click here to request more information on bulk orders.

Related Products

  • Financial Advisor's Pocket Reference – French 2012-2013  

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




k

Financial Advisor's Pocket Reference - English 2009-2010

The popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals.

Topics Include:

  • Investing
  • Saving Money
  • Taxation
  • Employment
  • Life and Health Insurance
  • Old Age Security
  • Maximum Monthly Benefits
  • Average housing costs
  • Government web sites

Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders.

Click here to request more information on bulk orders.

Related Products

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




k

Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite

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:


k

U.S. Master Bank Tax Guide (2015)

Author: Ronald W. Blasi, J.D., LL.M.

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

  • Entities subject to bank tax rules
  • Accounting for interest, fee and other income
  • Discount, points and premium
  • Securities dealers and investors
  • Nonperforming loans
  • Modified debt
  • Foreclosures
  • Business expenses
  • Interest expense
  • Bad-debt deductions
  • Acquisitions
  • Business tax credits
Valuable appendices provide:
  • IRS Industry Specialization Program Coordinated Issue Papers
  • The 13 Federal Judicial Circuits
  • The 12 Districts of the Federal Reserve System
  • Audit Technique Guide for Commercial Banking
9780808039365     6" x 9"      944 pages

Related Products

Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.)
Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.)
Financial Instruments: A Comprehensive Guide to Accounting & Reporting (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)

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




k

U.S. Master Bank Tax Guide (2014)

Author: Ronald W. Blasi, J.D., LL.M.

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

  • Entities subject to bank tax rules
  • Accounting for interest, fee and other income
  • Discount, points and premium
  • Securities dealers and investors
  • Nonperforming loans
  • Modified debt
  • Foreclosures
  • Business expenses
  • Interest expense
  • Bad-debt deductions
  • Acquisitions
  • Business tax credits

Valuable appendices provide:
- IRS Industry Specialization Program Coordinated Issue Papers
- The 13 Federal Judicial Circuits
- The 12 Districts of the Federal Reserve System
- Audit Technique Guide for Commercial Banking
 
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)
Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)
Financial Products: Taxation, Regulation and Design (2014 Supplement) (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.




k

The Estate Planner's Handbook, 4th Edition

An indispensable guide with substantial changes and important updates.

The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions.

New and emerging issues in the Estate Planning field
Death of a Taxpayer, 10th Edition Strategic Use of Trusts in Tax and Estate Planning

The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include:

  • Jointly held property
  • The attribution rules
  • Tax Free Savings Accounts
  • Registered Disability Savings Plans
  • Legislative changes impacting taxation of charitable donations, the capital gains exemption
Essential topics in the estate planning process addressed in this edition include:
  • Wills
  • Multiple Wills
  • Tax Planning the Will
  • Will Substitutes
  • Continuing Powers of Attorney
  • Health and Personal Care by Proxy
  • Some Basic Trust Law Concepts & Principles
  • Taxation of Basic Trusts Used in Estate Planning
  • Certain Other Trusts Used in Estate Planning
  • Charitable Donations
  • Taxation at Death
  • United States Estate & Gift Tax
  • Probate
  • Dependants' Relief
  • Planning for the Disabled
  • Obligations to spouses and dependants
  • Rollovers to RRSPs and RRIFs

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




k

The Deposition Handbook, Fifth Edition

Published: September 2011


Written from a litigator’s perspective,The Deposition Handbook, 5th Edition delivers insights into how to make sure the witness becomes a champion for your side of the case. Find out how to effectively prepare the witness to testify most effectively and what factors to consider in deciding whether to prepare the witness to do more than just answer the question.

Gain valuable insights and skills, including:

  • Practical advice covering every stage of a deposition
  • Techniques for eliciting information and effective questioning
  • Video deposition guidelines
  • Proven strategies, procedures, and case studies
  • Rules governing conduct
  • Sample questions

Specific examples and scenarios cover:

  • Whether counsel may interview an adverse party’s current or former employees
  • Private conferences between the deponent and counsel during the course of the deposition
  • The pros and cons of “the usual stipulations”
  • Questioning techniques, including jumping from the specific to the general, and posing the either-answer question

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




k

State Tax Handbook (2015)

Provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included.

9780808038719   6" x 9"    696 pages

Related Products

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

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




k

State Tax Handbook (2014)

The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

The 2014 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2013 to give practitioners up-to-date state tax information entering tax season.

There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 will be included.

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)
Guidebook to California Taxes 2014
Guidebook to Florida Taxes 2014
Guidebook to North Carolina Taxes 2014
Guidebook to Ohio Taxes 2014
Guidebook to Pennsylvania Taxes 2014
Guidebook to Illinois Taxes 2014
Guidebook to New Jersey Taxes 2014
Guidebook to New York Taxes 2014
Guidebook to Massachusetts

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




k

Social Media: Legal Risk & Corporate Policy

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.




k

SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM

Author: Paul A. Mackey, CPA

SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book:

  1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
  2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
  3. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings.
PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES
- General Disclosures
- Cash
- Accounts and Notes Receivable
- Financial Instruments
- Inventory
- Other Investments
- Fixed Assets, Repairs and Maintenance, and Depreciation
- Intangible Assets and Amortization
- Accounts and Notes Payable
- Debt and Guarantors of Debt
- Leases
- Income Taxes
- Common Stock, Preferred Stock, and Noncontrolling Interests
- Revenue Recognition
- Share-Based Payment
- Pension Plans, Other Postretirement Plans, and ESO

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




k

SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM

Author: Ronald G. Pippin, CPA

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.
 
The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?"  If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. 

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.  The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.  

The CD contains three checklists covering the same disclosure questions and requirements in the book:

1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings.

CONTENTS:
PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES
- General Disclosures
- Cash
- Accounts and Notes Receivable
- Inventory
- Other Investments
- Fixed Assets, Repairs and Maintenance, and Depreciation
- Intangible Assets and Amortization
- Accounts and Notes Payable
- Debt and Guarantors of Debt
- Leases
- Income Taxes
- Common and Preferred Stock and Noncontrolling Interests
- Revenue Recognition
- Share-Based Payment
- Pension Plans, Other Postretirement Plans, and ESOPs
- Bankruptcy
- Business Combinations
- Quasi-Reorganizations
- Subsidiary's or Division's Separate Financial Statemen

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




k

Sales and Use Tax Answer Book (2015)

Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA

The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included.

Chapter 1      Nature and Purpose of Sales and Use Taxation
Chapter 2      Constitutional Rights
Chapter 3      Taxable Persons
Chapter 4      Taxable Transactions
Chapter 5      Interstate and Extraterritorial Transactions
Chapter 6      Subjects of Sales and Use Taxes
Chapter 7      Amount of Tax
Chapter 8      Accounting Methods
Chapter 9      Rates of Tax
Chapter 10      Returns or Reports
Chapter 11      Payment
Chapter 12      Refunds and Credits
Chapter 13      Organization of State Sales and Use Tax Administrations
Chapter 14      License and Registration
Chapter 15      Audits
Chapter 16      Assessment and Appeals Process
Chapter 17      Collection of Tax by Seller
Chapter 18      Collection of Tax by State
Chapter 19      Penalties
Chapter 20      Local State Taxes
Chapter 21      Sales Tax Reform and the Streamlined Sales Tax
Chapter 22      Gross Receipts Tax

9780808038986   7" x 10"    594 pages

Related Products

State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Full Article



k

Sales and Use Tax Answer Book (2014)

Authors:  Bruce M. Nelson, MA, CPA; 
                 James T. Collins, J.D.; and 
                 John C. Healy, MST, CPA

Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

Chapter 1 Nature and Purpose of Sales and Use Taxation
Chapter 2 Constitutional Rights
Chapter 3 Taxable Persons
Chapter 4 Taxable Transactions
Chapter 5 Interstate and Extraterritorial Transactions
Chapter 6 Subjects of Sales and Use Taxes
Chapter 7 Amount of Tax
Chapter 8 Accounting Methods
Chapter 9 Rates of Tax
Chapter 10 Returns or Reports
Chapter 11 Payment
Chapter 12 Refunds and Credits
Chapter 13 Organization of State Sales and Use Tax Administrations
Chapter 14 License and Registration
Chapter 15 Audits
Chapter 16 Assessment and Appeals Process
Chapter 17 Collection of Tax by Seller
Chapter 18 Collection of Tax by State
Chapter 19 Penalties
Chapter 20 Local State Taxes
Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
Chapter 22 Gross Receipts Tax

Related Products

State Tax Handbook (2014)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
If you would like more details about this product, or would like to order a copy online, please click here.




k

Privacy and Data Security Law Deskbook

An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation.

It enables you to comply with data privacy laws relating to:

  • Marketing efforts – including standards governing online behavioral advertising and targeted marketing
  • Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant
  • Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes
  • Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries
  • Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act
  • Government surveillance – including the latest developments in warrantless wiretapping
  • Social networking – including the FTC's current approach

Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to:

  • Navigate the various breach notification requirements in the more than 45 states that have such laws in place
  • Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions
  • Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad

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




k

New York State Tax Law (As of January 1, 2014)

This authoritative title provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2014. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents.

Key legislative changes from the previous year are described in a special Highlights section and are also incorporated in the law text.


Related Products

New York Residency and Allocation Audit Handbook (2014)
New York State Personal Income Tax Law and Regulations (As of January 1, 2014)
New York State Sales and Use Tax Law and Regulations
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)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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




k

New York State Sales and Use Tax Law and Regulations (As of January 1, 2012)

Available: February 2012

A comprehensive resource for all those who work with sales and use tax issues in New York.  It provides full text of the New York State tax laws concerning sales and use taxes - Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions - Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2012.

Key legislative and regulatory changes from the previous year are described in a special Highlights section for at-a-glance review and are also incorporated in place throughout the text. To help pinpoint information quickly and easily, this volume also provides Finding Lists of law sections, regulations and TSBMs, as well as a list of Tax Law Sections Amended in 2011.

Related Products of Interest

- New York State Corporation Tax Law and Regulations (As of January 1, 2012)
- New York State Personal Income Tax Law and Regulations (As of January 1, 2012)
- Guidebook to New York Taxes (2013)
- State Tax Handbook (2013)
- California Income Tax Laws and Regulations Annotated (2012)

CCH's Guidebooks to State Taxes 2013:
- California
- Connecticut
- Florida
- North Carolina
- Ohio Taxes
- Pennsylvania
- Illinois
- New Jersey
- Massachusetts
- Maryland
- Michigan
- Texas  

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




k

New York State Sales and Use Tax Law and Regulations

This book provides full text of the New York State tax laws concerning sales and use taxes - Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions - Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2014.

Key legislative and regulatory changes from the previous year are described in a special Highlights section for at-a-glance review and are also incorporated in place throughout the text.


Related Products

New York Residency and Allocation Audit Handbook (2014)
New York State Personal Income Tax Law and Regulations (As of January 1, 2014)
New York State Tax Law (As of January 1, 2014)
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)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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




k

New York State Personal Income Tax Law and Regulations (As of January 1, 2014)

This comprehensive reference provides full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2014.

Key legislative changes from the previous year affecting New York  State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.

Related Products

New York Residency and Allocation Audit Handbook (2014)
New York State Sales and Use Tax Law and Regulations
New York State Tax Law (As of January 1, 2014)
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)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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




k

New York State Personal Income Tax Law and Regulations (As of January 1, 2013)

Reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2013.

Key legislative changes from the previous year affecting NY State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.  

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




k

New York State Personal Income Tax Law and Regulations (As of January 1, 2012)

Available: March 2012

An authoritative source of essential information for those who work with personal income tax issues in New York.  It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2012.

Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011.

Related books:


k

New York State Corporation Tax Law and Regulations (As of January 1, 2013)

Reproduces the full text of the New York State laws concerning corporation taxes - Chapter 60: Articles 9, 9-A, 13, 27, 32 and 33, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2013.

Key legislative changes from the previous year affecting New York State business taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.  

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




k

New York State Corporation Tax Law and Regulations (As of January 1, 2012)

Available: March 2012

Provides an authoritative source of essential information for those who work with corporation tax issues in New York. It reproduces the full text of the New York State laws concerning corporation taxes -- Chapter 60: Articles 9, 9-A, 13, 27, 32 and 33, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2012.

Key legislative changes from the previous year affecting New York State business taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.  To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011.

Related Products of Interest

- New York State Personal Income Tax Law and Regulations (As of January 1, 2012)
- New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) 
- Guidebook to New York Taxes (2013)
- State Tax Handbook (2013)
- California Income Tax Laws and Regulations Annotated (2012)

CCH's Guidebooks to State Taxes 2013:
- California
- Connecticut
- Florida
- North Carolina
- Ohio Taxes
- Pennsylvania
- Illinois
- New Jersey
- Massachusetts
- Maryland
- Michigan
- Texas  

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




k

New York Sales & Use Tax Answer Book (2013)

All facets of sales and use tax are addressed, from the developing issues of what creates constitutional “nexus” and how the tax applies to e-commerce, to the more technical questions of what exemptions and credits are provided for; what obligations are imposed on vendors for registering, reporting, collecting and remitting tax, and how tax may determined and assessed on audit. This book goes beyond summarizing the relevant statutory and regulatory language, by providing extensive “Planning Points,” offering practical insight on the application and interpretation of sales and use tax rules.

Chapter 1. Overview and Definitions
Chapter 2. Taxable Transactions
Chapter 3. Exemptions
Chapter 4. Exempt Organizations
Chapter 5. Use Tax
Chapter 6. Collection of Tax
Chapter 7. Vendor Obligations
Chapter 8. Refunds & Credits
Chapter 9. Assessment & Review
Chapter 10 Sales Tax Audits
Chapter 11 Penalties & Interest
Chapter 12 Bulk Sales
Chapter 13 Nexus & E-Commerce
Chapter 14 Contractors
Chapter 15 Industrial Development Agencies
Chapter 16 New York City Sales Tax

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




k

New York Residency and Allocation Audit Handbook (2014)

Authors: Paul R. Comeau, Esq.,
                Mark S. Klein, Esq. and
                Timothy P. Noonan, Esq.

This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states.
  • An Overview of New York's Residency Rules
  • An Overview of New York's Nonresident Income Allocation Rules
  • Audit Issues: How to Handle (or Avoid) a NY Residency Audit
  • Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes
  • New York's Withholding Guidelines
  • A State-by-State Tax Guide for Former New Yorkers
  • Appendix I Nonresident Audit Guidelines
  • Appendix II Nonresident Allocation Guidelines
  • Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines
  • Appendix IV Withholding Tax Field Audit Guidelines

Related Products

New York State Personal Income Tax Law and Regulations (As of January 1, 2014)
New York State Sales and Use Tax Law and Regulations
New York State Tax Law (As of January 1, 2014)
State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Full Article



k

Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World

Last Supplement Updated*: April 2014


Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes.

Its exhaustive contents include:

  • Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems.
  • The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement).
  • A section on the European Patent System, describing the European Patent Convention and its implementing regulations.

View a sample chapter

Information is given, inter alia, with respect to the following:
 
Patents:

  • Kinds of Patents available
  • Duration of protection
  • Who may apply
  • What may be patented
  • Novelty requirements
  • Filing, examination and granting procedure
  • Requirements for filing application
  • Priority
  • Annuities and other fees
  • Working requirements
  • Compulsory licenses
  • Rights of prior use
  • Restoration
  • Infringement
  • Assignment
  • Licenses
  • Marking

 
Trademarks:

  • Duration of protection
  • Legal effect
  • Who may apply
  • What can be registered as a mark
  • What is excluded from registration
  • Filing, examination and registration procedure
  • Requirements for registration
  • Requirements for renewal
  • Assignment
  • Licenses
  • Infringement
  • Fees
  • Service marks
  • Collective marks
  • Certification marks
  • Marking
  • Use requirements
  • Protection of well-known marks
  • Cancellation
  • Invalidation
  • Classification

 Designs:

  • What can be protected
  • Duration and renewal
  • Who may apply
  • Novelty requirements
  • Procedure
  • Requirements for filing application
  • Annuities (if any)

 Features:

  • Truly global covering nearly 200 countries
  • Fast and full access to essential primary

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




k

Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)

Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031

Author: Nancy N. Grekin, J.D.

Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations.

Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law.

Topics covered include:

  • Types of Exchanges
  • Essential Elements of a Section 1031 Exchange
  • The Starker Case and the Evolution of Deferred Exchanges
  • Deferred Exchanges Under the Regulations
  • Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation
  • Mechanics and Documentation of Exchanges
  • Multiple Property Exchanges
  • Exchanges by Entities: Transfers of Exchange Property to and from Entities
  • Reverse Exchanges
  • Build-to-Suit Exchanges
  • Related Party Exchanges
  • Personal Property Exchanges
  • Reporting Code Section 1031 Exchanges

The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include:

  • Designated Property Exchange Agreement
  • Buyer-Accommodator Exchange Agreement
  • Assignment of Relinquished Property Contract
  • Direct Exchange Agreement
  • Build to Suit Exchange Agreement with Accommodator

240 pages

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide

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




k

Knowledge-Based Compilations & Reviews, 2013

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

  • Overview of Compiled and Reviewed Financial Statements
  • Professional Standards of the CPA and the Firm
  • Accepting the Engagement
  • Performing the Compilation Engagement
  • Performing the Review Engagement
  • Completing the Engagement
  • The Accountant's Report

PART II: Specialized Engagements

  • Management-Use-Only Compilation Engagements
  • OCBOA Financial Statements
  • Personal Financial Statements
  • Sole Proprietorship Financial Statements
  • Partnership Financial Statements
  • S Corporation Financial Statements
  • Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

  • Prescribed Forms: Compilation Engagements
  • Specified Elements, Accounts, or Items of a Financial Statement
  • Pro-Forma Financial Information
  • Attestation Standards

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




    k

    Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)

    Author: Rosalee Hacker, CPA

    This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

    This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

    • Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
    • Part II is applicable to audit engagements; and
    • Part III is applicable to compilation and review engagements.

    This book consists of 33 chapters and covers all major audit, compilation, and review topics.

    TABLE OF CONTENTS

    Part I:  Common Interest Realty Associations

    Chapter 1:  Industry and Regulatory Overview
    Chapter 2:  Overview of Accounting Principles and Practices
    Chapter 3:  Financial Accounting and Reporting Considerations

    Part II:  Audit Engagements

    Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
    Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
    Chapter 6:   Pre-Engagement Procedures and Audit Planning
    Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
    Chapter 8:   Assessing the Risks of Material Misstatement
    Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
    Chapter 10:  Extent of Audit Procedures and Sampling
    Chapter 11:  Analytical Procedures
    Chapter 12:  Cash
    Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
    Chapter 14:  Receivables and Revenues
    Chapter 15:  Property and Equipment
    Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
    Chapter 17:  Accounts Payable
    Chapter 18:  Payroll and Other Liabilities
    Chapter 19:  Income Taxes
    Chapter 20:  Debt Obligations
    Chapter 21:  Equity
    Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
    Chapter 23:&nb

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




    k

    Kluwer IP Law.com / Manual IP Online


    Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice.

    With Kluwer IP Law Online, you can access all three modules:

    1. MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. 
    2. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe.
    3. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary.

    Features & Benefits:
    - Exclusive content provided by award-winning law firms and highly esteemed authors
    - Save time on research with a single resource
    - Overview of recently added materials
    - User Manual and customized training sessions available
    - Availability of MARC Records
    - Time Saving Practice Tools like Smart Charts
    - Sign up and access archives
    - Search across external resources such as the EPO and WIPO
    - Current awareness: News Alerts, Patent Blog and Copyright Blog

    View a free demo OR Download the brochure

    POWERFUL
    This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions.

    CONVENIENT
    Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere.

    AUTHORITATIVE
    Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals.


    Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.”
    Wouter Pors, Head of IP, Bird & Bird The Netherlands

    ORDER THE BROWN BOOK IN PRINT

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




    k

    Kluwer Arbitration.com

    KluwerArbitration.com is the leading online service for international commercial arbitrators. With a subscription to the service you will gain access to a valuable collection of arbitration related material saving you both time and money.

    Kluwer Arbitration includes:

    • Case Law – Organised by court decisions and awards you can browse relevant institutions whose rules apply to the award and convention upon which the award is based. It covers over 3000 court decisions and 1,500 awards, many of which are exclusive to the site.
    • Commentary – Gain access to a wealth of authoritative publications from the extensive Kluwer Law International arbitration catalogue. These include books, journals and loose-leafs.
    • Conventions – The full text of the most important arbitration treaties.
    • Legislation – Access to the text of over 300 laws for key jurisdictions.
    • Rules – Over 400 rules from major institutions.

    It also includes a new Investment Arbitration section. This new section provides you with a wealth of fully searchable investment materials including:

    • The full text of almost 1700 Bilateral Investment Treaties
    • The full text of 20 Multilateral Investment Treaties
    • Investment related court decisions and awards
    • Authoritative commentary from leading experts

    Please contact us for a quote

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




    k

    Investment Planning Answer Book, (2013) (U.S.)

    Author: Jay L. Shein

    This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals.

    1. Investment Planning Essentials
    2. Investment Tools and Vehicles
    3. Introduction to Portfolio Theory and Asset Allocation
    4. Portfolio Strategy and Design
    5. Asset Allocation Methodology
    6. Risk Adjusted Measures of Return
    7. Portfolio Opportunity Distributions
    8. Tax Efficient Strategies
    9. Alternative Investment Strategies
    10. Mutual Funds
    11. Behavioral Finance
    12. Monte Carlo Simulation
    13. Value at Risk (VAR)
    14. Total Return Trust
    15. Software, Technology, and Materials for Investing
    16. Software, Technology, and Materials for Investment Research
    17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence
    18. Absolute Return Versus Relative Return
    19. Portfolio Monitoring, Rebalancing and Changing
    20. Investment Statistical Concepts and Evaluation Methods

    504 pages

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




    k

    Investment Planning Answer Book (2012)

    This Guide focuses on advising clients as to the available investment options at various stages of life and income level.  It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals.

    1.   Investment Planning Essentials 
    2.   Investment Tools and Vehicles
    3.   Introduction to Portfolio Theory and Asset Allocation
    4.   Portfolio Strategy and Design
    5.   Asset Allocation Methodology
    6.   Risk Adjusted Measures of Return
    7.   Portfolio Opportunity Distributions
    8.   Tax Efficient Strategies
    9.   Alternative Investment Strategies
    10.  Mutual Funds
    11.  Behavioral Finance
    12.  Monte Carlo Simulation
    13.  Value at Risk (VAR)
    14.  Total Return Trust
    15.  Software, Technology, and Materials for Investing
    16.  Software, Technology, and Materials for Investment Research
    17.  Investment Manager, Mutual Fund, and Hedge Fund Search  Selection and Due Diligence
    18.  Absolute Return Versus Relative Return
    19.  Portfolio Monitoring, Rebalancing and Changing
    20.  Investment Statistical Concepts and Evaluation Methods

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




    k

    Handbook on Insurance Coverage Disputes

    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

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




    k

    Guidebook to Texas Taxes 2015

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

    6" x 9"

    Related Products


    State Tax Handbook (2015)
    California
    Connecticut
    Florida
    North Carolina
    Ohio
    Pennsylvania
    Illinois
    New Jersey
    New York
    Massachusetts
    Michigan
    Multistate Corporate Tax Guide - Mid-Year Edition (2014)
    Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
    Multistate Guide to Estate Planning (2015) (w/CD)
    Multistate Tax Guide to Pass-Through Entities (2015)
    Sales and Use Tax Answer Book (2015)
    U.S. Master Multistate Corporate Tax Guide (2015)

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




    k

    Guidebook to Texas Taxes 2014

    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.

    372 pages


    Related Products

    State Tax Handbook (2014)

    California

    Connecticut

    Florida

    North Carolina

    Ohio

    Pennsylvania

    Illinois

    New Jersey

    New York

    Massachusetts

    Maryland

    Michigan

    Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

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

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

    Multistate Tax Guide to Pass-Through Entities (2014)

    New York Residency and Allocation Audit Handbook (2014)

    Sales and Use Tax Answer Book (2014)

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




    k

    Guidebook to Pennsylvania Taxes 2015

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

    6" x 9"

    Related Products


    State Tax Handbook (2015)
    California
    Connecticut
    Florida
    North Carolina
    Ohio
    Illinois
    New Jersey
    New York
    Massachusetts
    Michigan
    Texas
    Multistate Corporate Tax Guide - Mid-Year Edition (2014)
    Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
    Multistate Guide to Estate Planning (2015) (w/CD)
    Multistate Tax Guide to Pass-Through Entities (2015)
    Sales and Use Tax Answer Book (2015)
    U.S. Master Multistate Corporate Tax Guide (2015)

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




    k

    Guidebook to Pennsylvania Taxes 2014

    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.

    924 pages

    Related Products

    State Tax Handbook (2014)

    California

    Connecticut

    Florida

    North Carolina

    Ohio

    Illinois

    New Jersey

    New York

    Massachusetts

    Maryland

    Michigan

    Texas

    Multistate Corporate Tax Guide, 2014 Edition (2 vol.)

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

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

    Multistate Tax Guide to Pass-Through Entities (2014)

    New York Residency and Allocation Audit Handbook (2014)

    Sales and Use Tax Answer Book (2014)

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