Authors: Ray D. Madoff,
                Cornelia R. Tenney, 
                Martin A. Hall, 
                Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts.

This book contains a set of estate planning forms.

1. The Estate Planning Process
2. Basic Rules of Property Transfers Upon Death
3. Basic Estate Planning Documents
4. Trust Basics
5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6. Planning for Spouse or Nonmarital Partner
7. Issues in Planning for Children
8. Using Gifts in Estate Planning
9. Generation-Skipping Transfer Tax Planning
10. Charitable Giving
11. Planning for a Closely Held Business Interest
12. Insurance
13. Estate Planning with Retirement Benefits
14. Post Mortem Estate Planning
- Form 1 LivingTrust
- Form 2 Living Trust Amendment
- Form 3 Irrevocable Life Insurance Trust
- Form 4 Annual Exclusion Trust
- Form 5 Additional Annual Exclusion Trust
- Form 6 Will with Pour-Over Provision
- Form 7 Will with Outright Dispositions
- Form 8 Codicil
- Form 9 Durable Power of Attorney
- Form 10 Health Care Proxy
- Form 11 Living Will
- Form 12 Charitable Remainder Unitrust
- Form 13 Qualified Personal Residence Trust (QPRT)
- Form 14 Grantor Retained Annuity Trust (GRAT)

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Price on Contemporary Estate Planning (2014) (US)
If you would like more details about this product, or would like to order a copy online, please click here.

Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. 

Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. 

Chapter 1   Introduction to Cost Segregation
Chapter 2   Opportunities for Cost Segregation Studies
Chapter 3   Working with the Client
Chapter 4   The Law
Chapter 5    MACRS Property Classes and Conventions
Chapter 6    Prospective Projects
Chapter 7    Beginning a Cost Segregation Study
Chapter 8    Cost Segregation Methodology
Chapter 9    Deliverable and Support
Chapter 10  Change in Accounting Method
Chapter 11  Personal Property Allocations – State Tax Considerations
Chapter 12  Cost Segregation Studies and Code Sec. 1031 Exchanges
Chapter 13  Cost Segregation Opportunities and Code Sec. 754 Elections
Chapter 14  Capitalization of Tangible Assets
Chapter 15  IRS Audits of Cost Segregation Studies
Chapter 16  Cost Segregation Opportunities and Code Sec. 179D

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

Available: March 2012

(formerly Practical Guide to C Corporations)

Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure.

- Formation of a Corporation
- Application of Federal Income Tax to Corporations
- Nonliquidating Distributions
- Redemptions
- Liquidations and Partial Liquidations
- Acquisitive Corporate Reorganizations
- Procedural Aspects

Related books:

• Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.)

 

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

Published: October 2008

This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium.

James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto.

Table of contents:

• Chapter 1: The basics of International Business Deals
• Chapter 2: Negotiating International Sales of Goods and Services
• Chapter 3: Negotiating International Agency and Consulting Deals
• Chapter 4: Negotiating International Distribution Deals
• Chapter 5: Negotiating International License Deals
• Chapter 6: International Joint Venture and Consortium Deal
• Index

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

Authoritative, reliable, and up-to-date, the Ontario Corporations Law Guide provides you with relevant commentary and legislation on corporate law topics. The Guide helps speed up your work with Tables of Concordance, illustrative precedents, forms, indices, finding lists, related government policies, and significant court decisions.

It includes a detailed discussion of the Ontario Business Corporations Act, focusing on:

• Incorporation
• Corporate Finance
• Directors and Officers
• Shareholders
• Financial Disclosure
• Fundamental Changes
• Liquidation and Dissolution
• Remedies

It also deals with special types of corporations, including extra-provincial corporations, corporations without share capital, insurance corporations, co-operatives and credit unions.

Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

 

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

Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee

An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

• Introduction to Oil and Gas Taxation
• Acquisition of Interests
• The Exploration Period
• The Production Period
• Dispositions
• Other Areas

1.    Introduction to Oil and Gas Taxation
2.    Economic Interest
3.    Lease and Purchase Arrangements
4.    Royalty and Overriding Royalty
5.    Minimum Royalties
6.    Working Interest (or for Operating Mineral Interest)
7.    Production Payments
8.    Net Profits Arrangements
9.    Geophysical Expenses
10.    Intangible Drilling and Development Costs
11.    Sharing Arrangements and Carried Interests
12.    Depletion Deduction – General
13.    Allowance or Disallowance of Depletion
14.    Property for Depletion Purposes
15.    Cost Depletion
16.    Gross Income from the Property
17.    Taxable Income from the Property for Depletion Purposes
18.    Limitations on Percentage Depletion
19.    Unitizations
20.    Disposition of Interests – Lease (or Sublease) and Sale
21.    Non-taxable Exchanges
22.    Losses and Abandonments
23.    Associations Taxable as Corporations
24.    Partnerships
25.    Selected Corporate Issues
26.    Alternative Minimum Tax (AMT)
27.    Special Provisions Affecting the Determination of Tax
28.    Tax Credits
29.    Depreciation
30.    Application of Accounting Methods
31.    Oil and Gas International Provisions Case Table    

9780808039266     6" x 9"     688 pages

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Inc

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

An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

- Introduction to Oil and Gas Taxation
- Acquisition of Interests
- The Exploration Period
- The Production Period
- Dispositions
- Other Areas

1. Introduction to Oil and Gas Taxation
2. Economic Interest
3. Lease and Purchase Arrangements
4. Royalty and Overriding Royalty
5. Minimum Royalties
6. Working Interest (or for Operating Mineral Interest)
7. Production Payments
8. Net Profits Arrangements
9. Geophysical Expenses
10. Intangible Drilling and Development Costs
11. Sharing Arrangements and Carried Interests
12. Depletion Deduction – General
13. Allowance or Disallowance of Depletion
14. Property for Depletion Purposes
15. Cost Depletion
16. Gross Income from the Property
17. Taxable Income from the Property for Depletion Purposes
18. Limitations on Percentage Depletion
19. Unitizations
20. Disposition of Interests – Lease (or Sublease) and Sale
21. Nontaxable Exchanges
22. Losses and Abandonments
23. Associations Taxable as Corporations
24. Partnerships
25. Selected Corporate Issues
26. Alternative Minimum Tax (AMT)
27. Special Provisions Affecting the Determination of Tax
28. Tax Credits
29. Depreciation
30. Application of Accounting Methods
31. Oil and Gas International Provisions

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

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.


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North Carolina
Ohio
Pennsylvania
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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.

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.

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- 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.

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.


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Florida
North Carolina
Ohio
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Illinois
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Multistate Corporate Tax Guide, Mid-Year Edition (2014)
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If you would like more details about this product, or would like to order a copy online, please click here.

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.

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Multistate Corporate Tax Guide - Mid-Year Edition (2014)
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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.

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.

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:

• New York State Corporation 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 (2012)
• State Tax Handbook (2012)
• California Income Tax Laws and Regulations Annotated (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebo

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  Full Article
  
  

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.

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.

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- 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.

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

• 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

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Full Article

Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members.

BONUS! with your purchase of the new Nathan’s Company 
 Meetings 10th Edition you will receive:

• FREE eBook in PDF format
• FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M.   Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them.  Unlimited access to the recorded Webinar is also included and available after December 19th, 2013.

Why choose Nathan’s Company Meetings?

• This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B.
• Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations.
• It contains the most up-to-date Canadian cases as well as representative British and Australian cases
• Rules are easy-to-read and locate
• Nathan’s has been cited by the Courts in not-for-profit and business corporation cases

 

What's New, in the 10th Edition?

• Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporat

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  Full Article
  
  

Authors: Robert W. Jamison, William N. Kulsrud, Teresa Stephenson

An authoritative practice-tested reference tool for accountants, attorneys, corporate tax departments, and other practitioners who need accurate, timely information concerning the operation of multistate or single-state S corporations, partnerships, limited liability companies, and limited liability partnerships in all 50 states. Easy-to-access charts list the specifics of each state's taxing scheme. The authors present current and reliable information for all four entities on:

• Tax Rules
• Composite Returns
• Formation, Reports and Dissolution
• Penalties
• Appeals Process
• Amended Returns
• Filing requirements

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

9780808038924    8-1/2" x 11"      470 pages

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Full Article

An authoritative practice-tested reference tool for accountants, attorneys, corporate tax departments, and other practitioners who need accurate, timely information concerning the operation of multistate or single-state S corporations, partnerships, limited liability companies, and limited liability partnerships in all 50 states. Easy-to-access charts list the specifics of each state's taxing scheme. The authors present current and reliable information for all four entities on:

• Resident and non-resident taxation
• Apportionment of income
• Compliance requirements
• Conversion
• Incorporation
• Employment taxes and income shifting
• Dismantling affiliated groups
• Filing requirements

The guide also contains timely coverage of eligibility requirements and election formalities, corporate-level taxes and composite or consolidated tax returns.

There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2013 will be included.

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

Author: Jeffrey A. Schoenblum

Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the charts generally reflects state laws in effect on May 31, 2014.

In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states.

• Formal Will Requirements
• Proving Foreign Wills
• Non-resident Qualification as a Fiduciary
• Small Estates Procedure
• Will Substitutes
• The Rights of a Spouse
• Intestate Succession
• Asset Protection
• Rule Against Perpetuities
• Living Will
• Status of Children Conceived by Assisted Reproduction Techniques
• Contracts Resulting in State Taxation of an Estate's Income
• Income Tax Rates for Trusts & Estates
• 14  State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes

9780808039259    8-1/2" x 11"     1,248 pages

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U.S. Master Estate and Gift Tax Guide (2015)
If you would like more details about this product, or would like to order a copy online, please click here.

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

Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2012.

In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states.

• 1. Formal Will Requirements
• 2. Proving Foreign Wills
• 3. Nonresident Qualification as a Fiduciary
• 4. Small Estates Procedure
• 5. Will Substitutes
• 6. The Rights of a Spouse
• 7. Intestate Succession
• 8. Asset Protection
• 9. Rule Against Perpetuities
• 10. Living Will
• 11. Status of Children Conceived by Assisted Reproduction Techniques
• 12. Contracts Resulting in State Taxation of an Estate's Income
• 13. Income Tax Rates for Trusts & Estates
• 14. State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes

 

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

Authors: John C. Healy, MST, CPA,, and Michael S. Schadewald, Ph.D., CPA

Designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. Chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

A free link to the PDF of the Multistate Corporate Tax Course 2014 will be included.

Volume I:  Corporate Income Tax

• Part 1. Introduction
• Part 2. Nexus
• Part 3. Corporate Taxes and Tax Base
• Part 4. Group Filing Options
• Part 5. Apportionment
• Part 6. Pass-Through Entities
• Part 7. Foreign Operations
• Part 8. Credits and Incentives
• Part 9. Tax Periods and Methods
• Part 10. Payment of Tax
• Part 11. Filing Requirements
• Part 12. Other Administrative Issues

Volume II:  Sales/Use Tax

• Part 1. Nexus
• Part 2. Tax Base and Rates
• Part 3. Administration
• Part 4. Local Taxes

9780808038900     8-1/2" x 11"     2,200 pages

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Full Article

Authors:  John C. Healy, MST, CPA, and 
                 Michael S. Schadewald, Ph.D., CPA

The 2014 Multistate Corporate Tax Guide is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 is now included.

Volume I
Corporate Income Tax
 Part 1. Introduction
 Part 2. Nexus
 Part 3. Corporate Taxes and Tax Base
 Part 4. Group Filing Options
 Part 5. Apportionment
 Part 6. Pass-Through Entities
 Part 7. Foreign Operations
 Part 8. Credits and Incentives
 Part 9. Tax Periods and Methods
 Part 10. Payment of Tax
 Part 11. Filing Requirements
 Part 12. Other Administrative Issues

Volume II
 Sales/Use Tax
 Part 1. Nexus
 Part 2. Tax Base and Rates
 Part 3. Administration
 Part 4. Local Taxes
 Appendix
 Index

Related Products

State Tax Handbook (2014)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Maryland
Michigan
Texas
U.S.

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Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

This Edition is divided into five parts.

• Part I contains a primer on multistate corporate income tax and new charts on Apportionment Formulas, Specialized Industry Apportionment Formulas (eleven, including …), Sourcing Sales of Services, and Taxation of Non-resident Employees.
• Part II contains the following new charts: Moving and Relocation Services (Parts 1 and 2), Special Event Sales Tax Exemptions, Repossessions, and Demand for Payment in Bankruptcy.
• Part III is a new chart on Requirements for Displaying Tax on Invoice.
• Part IV includes a copy of the Streamlined Sales and Use Tax Agreement, amended through May 24, 2012.
• Part V contains the MTC Model Statutes.
• Appendix
  State Internet Address Directory
  State Business Taxation Questionnaire (Abridged)

800 pages

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Multistate Corporate Tax Guide, 2013 Edition (2 volumes)

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Sales and Use Tax Answer Book (2013)

U.S. Master Sales and Use Tax Guide (2012)

U.S. Master Multistate Corporate Tax Guide (2013)

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

John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

8-1/2" x 11"      800 pages

Related Products

State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
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
New York State Tax Law (As of January 1, 2014)
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.

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

Part I—Multistate Corporate Income Taxes

• Primer on Multistate Corporate Income Taxation 
• Section 179 Asset Expensing    
• Net Operating Loss Carryover
• Cancellation of Debt Income    
• Sales Factor: Receipts from Services
• Credits   

Part II—Sales and Use Taxation

• Cloud Computing Services    
• Travel-related Expenses     
• Scaffolding and Related Charges   
• Excise Tax Imposition   

Part III—Streamlined Sales Tax

• Streamlined Sales and Use Tax Agreement—Amended Through December 13, 2010    
• State Taxability Matrices 

Part IV—Tax Articles

• Multistate Tax Commission Allocation and Apportionment
• Regulations as amended through July 29, 2010

Appendix

• State Tax Department Directory   
• State Internet Address Directory   
• State Business Taxation Questionnaire (Abridged)

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

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

• Part I—Multistate Corporate Income Taxes
• Part II—Sales and Use Taxation
• Part III—Streamlined Sales Tax
• Part IV—Tax Articles
• Appendix
• State Tax Department Directory
• State Internet Address Directory
• State Business Taxation Questionnaire (Abridged)

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

A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. 

The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.

Operation of Oil and Gas Properties
-    Royalty and Production Payments from Mineral Property
-    Mineral Production Payments
-    Oil and Gas Geological and Geophysical Expenses
-    Intangible Drilling and Development Costs (IDC)
-    Deduction for Tertiary Injectants
-    Mine Exploration Expenses
-    Mine Development Expenses
-    Deduction for Domestic Production Activities
-    At-Risk Rules
-    Passive Activity Losses

Depletion, Depreciation, and Amortization
-    Depletion Deductions—Economic Interest of Property
-    Definition of Property Subject to Depletion
-    Cost Depletion
-    Percentage Depletion
-    Depreciation of Improvements to Depletable Property

Sale, Exchange, or Disposition
-    Basis in Mineral Property
-    Gain or Loss on Disposition of Mineral Property
—    Dealer Dispositions
-    Gain or Loss on Disposition of Coal and Iron Ore
-    Abandonment or Worthlessness of Mineral Property
-    Unitization Agreements

Alternative Minimum Tax
-    AMT Adjustment for Exploration and Development Costs
-    Intangible Drilling Costs—AMT Tax Preference Item
-    Percentage Depletion—Tax Preference Item
-    AMT Credit Carryforward

Tax Credits
-    Nonconventional Source Fuel Credit
-    Foreign Tax Credit
-    Carbon Dioxide Capture Credit

Timber Income and Deduction
-    Gain or Loss on the Cutting of Timber
-    Timber Casualty Loss

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

Published: December 2011

Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes.

The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions.

This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students.

What's included:

• An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source;
• An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties;
• Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution;
• Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene;
• A review of new and evolving mediation theories; and
• An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions.

About the Author
The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers.

Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice.

 

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

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

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  Full Article
  
  

(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.

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

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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

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Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice.

Proven to be effective in the classroom, the third edition features:

• Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format
• Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading
• The authors’ trademark straightforward, building-block approach
• Clear explanations and crafted examples
• Practice exercises that allow students to use specific skills covered in the text
• Writing for ESL students
• “Quick Tips” about writing integrated throughout the text
• A Glossary of Usage
• A bound-in CD with practice exercises
• A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book
• Additional teaching and testing materials on a Teaching Materials Website, available to adopters

Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book.

Companion Website: www.aspenlawschool.com/oates_enquist

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The growing importance of arbitration as a means for international commercial dispute resolution necessitates independent platforms for ideas on the development and application of international arbitration.

Since its 1984 launch, the Journal of International Arbitration has established itself as a thought-provoking, ground-breaking journal aimed at the specific requirements of those involved in international arbitration. The journal now appears bimonthly (six times a year) rather than quarterly, giving it even more immediacy as a forum for original thinking, penetrating analysis, and lively discussion of international arbitration issues.

As always each issue contains in-depth investigations of the most important current issues in international arbitration, focusing on business, investment, and economic disputes between private corporations, state-controlled entities, and states. The journal's worldwide coverage ensures regular reporting on regional trends which can serve as an example for other regions and countries.

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With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law.

Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal.

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

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

This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment.

Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation.

The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion.

The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study.

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.
• 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 STUDY GUIDE

• Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA.
• Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions.
• 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.
• Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study.
• Assignment problems are classified into three categories that enable students to work at their knowledge level:

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Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how:

• Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
• Review questions throughout the textbook include discussion notes at the end of the book
• Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
• Student DVD includes extra problems and solutions for self-study
• CCH research software and CANTAX software also included on DVD

Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary.

Power Point slides: Updated, customizable, and designed to assist instructors with program delivery.

Income Tax Act compliant

Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

Reality checked

We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

•  Updated annually to reflect Budget and other legislative changes to income tax provisions
•   All assignment materials have been carefully prepared and tested

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Published: May 2012

The authors bring an international and methodological perspective to this comprehensive text. Appropriate for a two- to three-hour international trade course, International Trade Law, Second Edition covers all aspects of WTO law, including trade in goods, services, and TRIPS. Using classic and recent cases, stimulating questions and insightful explanatory material, this text provides a balance of positive and normative approaches, mixing legal decisions with analysis of the challenges facing the international trading system.

The second edition has been updated to include recent political and economic events, issues and policy debates, and supplements new developments in case law with additional questions and a revised Teacher’s Manual.

Hallmark features:

• Prepared by two leading WTO scholars – providing a balanced international and methodological perspective
• Up-to-date, discriminating case selection presents both classic cases and recent doctrine
• Contextualizes international trade issues with insights into key economic factors at work
• Key WTO cases are edited and presented to illustrate and teach central concepts and doctrine
• Illuminating introductory and explanatory material throughout
• Helpful summaries of key teaching points are included in each chapter
• Well-crafted questions stimulate class discussion on policy issues
• Manageable length for two- and three-credit courses
• Adaptable to graduate-level courses in international trade
• Comprehensive Teachers Manual with answers to questions as well as teaching suggestions, tips, and supplementary material appropriate for class discussion
• Complemented by a thorough and up-to-date documents supplement

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• Structure international corporate transactions for maximum benefit. 
• Minimize liability under applicable treaties, U.S. law, and applicable foreign law. 
• Practice effectively within the often inconsistent web of legal authority. 
• Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis.

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Transfer Pricing: Rules, Compliance and Controversy (4th Edition)
International Tax Newsletter
Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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

Published: October 2008

It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations.

For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause.

Table of Contents:

• Contents of Sample Clauses
• Introduction
• Chapter 1: Preliminary Matters
• Chapter 2: Drafting the Agreement
• Chapter 3: The Goods Being Sold
• Chapter 4: Trade Terms
• Chapter 5: Price
• Chapter 6: Permits, Licenses and Certificates
• Chapter 7: Payment
• Chapter 8: Delivery
• Chapter 9: Transfer of Title and Risk
• Chapter 10: Bills of Lading and Other Documents for Carriage of Goods
• Chapter 11: Insurance
• Chapter 12: Inspection
• Chapter 13: Warranties
• Chapter 14: Force Majeure and Hardship
• Chapter 15: Termination and Penalty Clauses
• Chapter 16: Intellectual Property
• Chapter 17: Other Obligations of the Parties
• Chapter 18: Dispute Resolution
• Chapter 19: Governing Law
• Chapter 20: Language
• Chapter 21: Miscellaneous Provisions
• Appendix 1: The CISG
• Appendix 2: UNIDROIT Principles of International Commercial Contracts
• Appendix 3: The Principles of European Contract Law

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Robert J. Peroni, Coordinating Editor;
Richard C. Pugh, Contributing Editor;
Charles H. Gustafson, Contributing Editor;

Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014.

Includes CD of entire contents of book.

7-1/2" x 10"    2,448 pages


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U.S. Master Depreciation Guide (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)
Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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