es Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course By www.cch.ca Published On :: Tue, 17 Mar 2009 15:00:41 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Wed, 29 Apr 2009 14:16:49 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Forensic and Investigative Accounting (4th Edition By www.cch.ca Published On :: Fri, 16 Nov 2007 10:22:00 GMT CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. Learning Aids: Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors. CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook. Table of Contents PART ONE: THE FIELD AND PRACTICE OF FORENSIC If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2011-2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 13:31:52 GMT Available: September 2011 Author: George Georgiades, CPA The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual: Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure: Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Accounting Research Manager - ARM By www.cch.ca Published On :: Fri, 09 May 2008 14:22:06 GMT Accounting Research Manager is a comprehensive financial reporting knowledge base that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive, and objective resource for your financial reporting needs. Discover how it can answer your specific issues through our various modules and access IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB content in one searchable database. Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature with direct links to CCH interpretations and guidance. Other research tools simply summarize the authoritative literature, leaving you the time-consuming task of deciphering often-complex information. It provides the explanations that give you the clearest possible picture, and interpretive guidance written by experts in the field helps you understand and comply with rapidly changing accounting, auditing, governmental, and SEC standards. Benefits include: Reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results Find insightful interpretations on U.S. GAAP, GAAS and SEC rules Keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company. Subscribers receive an e-mail newsletter highlighting the key developments of the week. It provides links to IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB authoritative and proposal-stage literature, plus insightful guidance from financial reporting experts Modules Available Register here for a free trial of all modules for 14 days. Audit Public – Accounting, auditing, and SEC literature and guidance Standard – Accounting and SEC literature and guidance Audit Private – Accounting and audit literature and guidance Accounting Only – Accounting only literature and guidance Full Article
es Guidebook to Virginia Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:35:32 GMT CCH's Guidebook to Virginia Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Virginia. Designed as a quick reference work, the Guidebook presents succinct discussions of Virginia state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Virginia returns or who are required to deal with Virginia taxes. This authoritative Guidebook is the one source those involved with Virginia 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 bank franchise tax sales and use taxes property taxes excise taxes Other Virginia taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by William L.S. Rowe, a partner of the Richmond office of the law firm, Hunton & Williams. This valuable commentary helps practitioners further apply the complex principles of Virginia tax law to specific practice situations. For the user's convenience in determining what is new in the Virginia 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 Virginia 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 Virginia Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to IlIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Texas Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:31:09 GMT CCH's Guidebook to Texas Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Texas. 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 Texas returns or who are required to deal with Texas taxes. This authoritative Guidebook is the one source those involved with Texas 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: real and personal property tax franchise taxes sales and use taxes excise taxes Other Texas taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by G. Brint Ryan, M.S., CPA and Eric L. Stein, J.D., LL.M., CPA of the state and local tax consulting firm, Ryan & Company. This valuable new commentary helps practitioners further apply the complex principles of Texas tax law to specific practice situations. For the user's convenience in determining what is new in the Texas 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 Texas 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 Texas Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Full Article
es Guidebook to Pennsylvania Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:27:07 GMT Authored by some of the top names in Pennsylvania state taxation - Charles L. Potter, Jr., J.D., CPA; Shelby D. Bennett, Ph.D.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis. This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities. Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective. It presents practical coverage of the array of Pennsylvania taxes, including: personal income tax sales and use tax corporate net income tax capital stock and franchise tax taxes on financial institutions miscellaneous business taxes, fees and reports unemployment compensation insurance tax inheritance and estate tax personal property tax Philadelphia City and School District taxes Pittsburgh City and School District Taxes The Guidebook explains the background and operation of each tax, and gives a plethora of examples, hints, cautions, planning pointers and answers to commonly encountered real-life problems to help practitioners solve their everyday Pennsylvania tax problems. For the user's convenience in determining what is new in the Pennsylvania tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Pennsylvania 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 piIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Ohio Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:23:38 GMT CCH's Guidebook to Ohio Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Ohio. 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 Ohio returns or who are required to deal with Ohio taxes. Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Ohio 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 corporation franchise (income) tax city income and school district income taxes sales and use tax estate tax Other Ohio taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. A special section provides summaries of the provisions of the city income taxes of Akron, Cincinnati, Cleveland, Columbus, Dayton, Toledo and Youngstown. The rates, return due dates, and withholding return and payment dates of smaller Ohio cities levying taxes are also provided in special charts. The Guidebook includes additional practical tips, pointers and examples to practitioners by Edward J. Bernert and Andrew M. Ferris, with the Columbus office of the law firm, Baker & Hostetler LLP. This valuable commentary helps practitioners further apply the complex principles of Ohio tax law to specific practice situations. For the user's convenience in determining what is new in the Ohio tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Ohio 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 Ohio Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and taxIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to North Carolina Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:18:04 GMT CCH's Guidebook to North Carolina Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. 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 North Carolina returns or who are required to deal with North Carolina taxes. Edited by William W. Nelson, J.D. and Shelby Bennett, Ph.D., this popular and authoritative Guidebook is in its 39th Edition. It is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format. Concise explanations cover the taxes of major interest: personal income tax corporate income tax tax on banks and other financial institutions franchise tax sales and use taxes inheritance tax gift tax intangibles tax Other North Carolina taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the North Carolina tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments. 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. References to both the North Carolina and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH North Carolina Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Estate and Retirement Planning Answer Book, 2012 Edition (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:09:46 GMT Available: September 2011 Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es California Sales and Use Tax Answer Book 2011 By www.cch.ca Published On :: Thu, 13 Oct 2011 13:41:55 GMT Available: September 2011 The California Sales and Use Tax Answer Book provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax. The California Sales and Use Tax Answer Book provides 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. CONTENTS: Chapter 1 Overview of Sales and Use Taxation Chapter 2 Constitutional Principles Impacting State and Local Taxation Chapter 3 Sales Tax Chapter 4 Use Tax Chapter 5 Exclusions from Gross Receipts/Sales Price Chapter 6 Special Treatment Afforded to Various Business Activities Chapter 7 Vehicles, Vessels and Aircraft Chapter 8 Exemptions Chapter 9 Other Exemptions Chapter 10 Subjects of Sales and Use Taxes Chapter 11 Permits, Security and Tax Rates Chapter 12 Returns and Payment Chapter 13 Records and Audits Chapter 14 Assessment and Appeals Chapter 15 Penalties and Interest Chapter 16 Refunds and Credits Chapter 17 Court Actions and Related Matters Chapter 18 State Tax Collection Procedures Chapter 19 Organization of State Sales and Use Tax Administration Table of Authorities Table of California Revenue and Taxation Code Sections Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Virginia Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:22:38 GMT Available: October 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Texas Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:21:38 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to New York Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:52:36 GMT CCH's Guidebook to New York Taxes is the perfect resource for concise explanation for practitioners working with state taxation in New York. Designed as a quick reference work, this handbook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 New York returns or who are required to deal with New York taxes. The popular NY Tax Guidebook is now in its 46th year of providing practitioners with concise and authoritative information on New York State taxation. It includes detailed discussion of major New York State taxes, including: corporation franchise (income) tax personal income tax sales and use taxes franchise tax on banking corporations estate, gift and generation-skipping transfer taxes Major New York City and certain Yonkers taxes are also covered in detail--e.g., the general corporation tax, the tax on banking corporations, the personal income tax on residents, the earnings tax on nonresidents, and the unincorporated business tax, as well as, property taxes, listing of administrative agencies/directory and other miscellaneous state taxes (e.g., motor fuels, cigarette/tobacco, and public utilities taxes). Particular emphasis is placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook also discusses the general property tax levied by local governments, as well as covering the many other State and City taxes. The Guidebook includes additional practical tips, pointers and examples to practitioners by Mark S. Klein, Esq., a partner of the law firm of Hodgson Russ LLP. This valuable practice commentary helps practitioners further apply the complex principles of New York tax law to specific practice situations. For the user's convenience in determining what is new in the New York tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 2009 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 New York and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to speciIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Michigan Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:20:27 GMT Available: February 2012 Presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This popular Guidebook is now in its 43rd year of presenting coverage of the taxes of major interest, including: - income tax - single business tax - sales and use taxes - intangibles tax - inheritance, estate and generation-skipping transfer taxes Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. Related Books: California Income Tax Laws and Regulations Annotated (2012) 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) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to New Jersey Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Financial Statement Notes Library By www.cch.ca Published On :: Fri, 18 Nov 2011 12:11:10 GMT Ensure consistent and accurate compliance with financial statement disclosure requirements. With the increasing complexity of and changing requirements for financial reporting compliance the need for efficient, consistent, and accurate application of accounting standards has never been greater. The Financial Statement Notes Library contains up-to-date, easily customizable templates for financial statement disclosures. Notes are easy to find and can be quickly cut and pasted into the financial statement you are working on. Now you can save time and ensure consistent application of financial statement disclosures for all your private enterprise clients’ financial statements. Why the Financial Statement Notes Library? Time saved - no need to create notes from scratch; notes are quick and easy to find. Consistency Maintained - all statement preparers use the same notes. Accuracy Ensured - notes are up to date and prepared by an expert. Notes Customized - easily add information specific to your corporate clients’ industry. Transition Made - between previous GAAP and new ASPE. Some key areas updated with changes under new ASPE include: Financial Instruments Employee Benefits Asset Retirement Obligations Intangible Assets Impairment Income Taxes Interests in Associated Companies and Joint Ventures Stock-based Compensations Business Combinations Updated for compliance with new standards: All disclosures in the Library have been recently reviewed and updated for compliance with the new Canadian GAAP Accounting Standards for Private Enterprises (ASPE), effective for fiscal years beginning on or after January 1, 2011. Notes are regularly reviewed and updated as necessary. A "Recent Update" page keeps you apprised of updates as they occur. To learn more, download the Financial Statement Notes Library brochure. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es China Outbound Investments By www.cch.ca Published On :: Fri, 27 May 2011 11:39:21 GMT Authors/Consultants: Lutz-Christian Wolff, Professor of Law at the Faculty of Law, Chinese University of Hong Kong CHINA OUTBOUND INVESTMENTS offers practical and authoritative guidance to Chinese investors and their advisors as well as to those located in actual and potential target countries of Chinese investments around the world (including Canada). CHINA OUTBOUND INVESTMENTS provides: a structured and precise introduction to the law and practice of China outbound investment projects, including approval and registration requirements, anti-trust law, HR issues, taxation and accounting a comprehensive discussion of general topics of importance in the context of cross-border investments, such as the discussion of structuring options, tax planning, outbound related IT and IP issues as the importance of investment treaty networks a unique compilation of 23 country reports from law firms around the world addressing their home jurisdictions' inbound investment regimes a compilation of bilingual PRC laws and regulations governing China outbound investments. Case analysis Commentary in great detail Step by step guide Table of Content: CHAPTER I China Outbound Investments: Facts and Developments CHAPTER II China’s Outbound Investment Regime Introduction (Lutz-Christian Wolff, Chinese University of HK) Approval and Registration Requirements (Lutz-Christian Wolff, Chinese University of HK) Labor (Jun Dai, HHP Attorneys-at-Law) The Impact of the Anti-Monopoly Law (Mark Williams, Hong Kong PolyU) Financing (Jun Dai, HHP Attorneys-at-Law) QDII (Xi Chao, Chinese University of HK) Taxation (Michael To, Godfrey Ip, Mazars HK / Peter Law, Mazars Shanghai) Accounting (Julie Laulusa, Mazars Shanghai) CHAPTER III China Outbound Investments – General Topics Introduction (Lutz-Christian Wolff, Chinese University of HK) Investment Modes, Investment Vehicles and Investment Restrictions (Lutz-Christian Wolff, Chinese University of HK) Private Equity(Julian Lemor, Christian Schatz, SJ Berwin) Financing (Heiko Starrossom) IP (Oliver Buehr, SKW Schwarz Rechtsanwalte) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Maryland Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:15:22 GMT Available: October 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to New Jersey Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:48:28 GMT CCH's Guidebook to New Jersey Taxes is an indispensable resource for anyone working with state taxation in New Jersey. It is designed as a quick reference, describing the general provisions of the respective tax laws, regulations and administrative rulings useful to tax practitioners, businesspersons and others who file New Jersey returns or who are required to deal with New Jersey taxes. This popular Guidebook is now in its 41st year of providing practitioners with concise and authoritative information on New Jersey taxes. It presents thorough coverage of the taxes of major interest, including: corporation business (franchise) tax corporation income tax personal income tax sales and use tax inheritance tax Other New Jersey taxes are discussed, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The 2011 Edition features enhanced military personnel coverage and personal income tax and corporate income tax federal/state comparisons. The Guidebook is edited by Susan A. Feeney, J.D. and Michael A. Guariglia, J.D., partners in the firm of McCarter & English, LLP, Newark, NJ. This valuable commentary helps practitioners further apply the complex principles of New Jersey tax law to specific practice situations. For the user's convenience in determining what is new in the New Jersey tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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. References to the New Jersey and related federal provisions are provided throughout. Detailed Table of Contents, Topical Index and law and regulations finding lists make pinpointing critical information quick and easy. Cross references to specific paragraphs in the comprehensive CCH New Jersey Tax Reports service are also provided throughout the text to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011) GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Massachusetts Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:13:26 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Forensic and Investigative Accounting (5th Edition) By www.cch.ca Published On :: Wed, 22 Jun 2011 11:20:26 GMT Available: July 2011 Author: D. Larry Crumbley, CPA, CFD, Cr.FA CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants-external, internal, forensic consultants, and corporate accountants-must possess this knowledge base and develop these techniques. CONTENTS: Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together. PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 - Introduction to Forensic and Investigative Accounting Chapter 2 - Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 - Fraudulent Financial Reporting Chapter 4 - Detecting Fraud in Financial Reporting. Chapter 5 - Employee Fraud: The Misappropriation of Assets. Chapter 6 - Indirect Methods of Reconstructing Income. Chapter 7 - Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 - Litigation Services Provided by Accountants Chapter 9 - Proper Evidence Management. Chapter 10 - Commercial Damages. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es New York Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:11:29 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Guidebook to Michigan Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:45:05 GMT CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the 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 Michigan returns or who are required to deal with Michigan taxes. This popular Guidebook is now in its 42nd year of providing practitioners with concise and authoritative information on Michigan taxes. It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including: income tax single business tax sales and use taxes intangibles tax inheritance, estate and generation-skipping transfer taxes Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Michigan 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 Michigan Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011) Guidebook to Connecticut Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article es New Jersey Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:10:35 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Income Taxation of Fiduciaries and Beneficiaries (2012) U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 10:17:44 GMT Available: Late June 2012 Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: Overview of the Fiduciary Entity The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy Principles of Federal Income Tax for Fiduciaries Itemized Deductions Distributions Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules Estimated Taxes Passive Activity Loss Limitations Trusts: Formation to Termination Charitable Remainder Trusts Charitable Lead Trusts Alternative Use of Grantor Trusts in Transactional Planning Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust Grantor Trust Rules Foreign Trusts Treated as Grantor Trusts Volume 2: Estates: Formation to Termination Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests Income Tax Aspects of Generation-Skipping Transfers State Taxation of Fiduciaries and Beneficiaries Special Commercial Trusts IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax Foreign Trusts and Estates Related books: U.S. Master Estate and Gift Tax Guide (2013) Family Foundation Handbook (2013) – U.S. Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Illinois Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:05:04 GMT 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: State Tax Handbook (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Guidebook to Massachusetts Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:41:45 GMT CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Massachusetts. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 Massachusetts returns or who are required to deal with Massachusetts taxes. Now in its 43rd edition, this popular handbook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest: personal income tax corporation excise (income) tax taxes on banks and other financial institutions sales and use taxes estate tax Other Massachusetts taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by Stephen M. Politi, Esq., a partner of the Boston law firm, Engel & Schultz, P.C. This valuable commentary helps practitioners further apply the complex principles of Massachusetts tax law to specific practice situations. For the user's convenience in determining what is new in the Massachusetts tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Massachusetts and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Full Article es Pennsylvania taxes, Guide to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:03:25 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Guidebook to Maryland Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:38:27 GMT CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland. 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. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes. This authoritative Guidebook is the one source those involved with Maryland 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 death taxes property taxes utility franchise tax insurance gross premiums tax Other Maryland taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The 2011 Edition includes additional practical tips, pointers and examples to practitioners by Walter R. Calvert, J.D. and Denise V. Corsaro, J.D. of the Baltimore office of the law firm, Venable LLP. This valuable commentary helps practitioners further understand and apply the complex principles of Maryland tax law to specific practice situations. For the user's convenience in determining what is new in the Maryland 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 Maryland 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 Maryland Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Full Article es Estate and Retirement Planning Answer Book, 2012 Ed. U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 09:18:28 GMT Available: September 2011 Author: William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2012 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Related Books: U.S. Master Tax Guide (2013) Estate Planning (2013 Edition) (U.S.) Family Foundation Handbook (2013) – U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Ohio Taxes, Guide to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:01:59 GMT Available: January 2012 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: State Tax Handbook (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Non-Residents, Cross-Border Transactions, and the GST By www.cch.ca Published On :: Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.Key topics discussed in the book include: Drop-shipments Non-resident override rule Place of supply rules Cross-border transactions Imports and exports De facto importer rules Permanent establishments and carrying on business in Canada Recovery of tax by non-residentsThe book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.If you would like more details about this product, or would like to order a copy online, please click here. Full Article es North Carolina Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:00:51 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Guidebook to Florida Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:31:26 GMT CCH's Guidebook to Florida Taxes is the perfect resource for practitioners working with state taxation in Florida. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 Florida returns or who are required to deal with Florida taxes. Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Florida 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: corporation income tax (applicable to all corporations including banks and insurance companies) sales and use taxes intangible personal property tax estate tax Other Florida taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax; exemptions; basis and rate of tax; and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by James M. Ervin, Jr., Esq., a partner of the Tallahassee office of the law firm, Holland & Knight, LLP. This valuable commentary helps practitioners further apply the complex principles of Florida tax law to specific practice situations. For the user's convenience in determining what is new in the Florida tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Florida 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 Florida Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Florida Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:56:48 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Sales and Use Tax Answer Book (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 13:47:50 GMT Available: November 2011 Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states. The 2012 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. 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Guidebook to Connecticut Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:26:05 GMT CCH's Guidebook to Connecticut Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Connecticut. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 Connecticut returns or who are required to deal with Connecticut taxes. The comprehensive and authoritative Guidebook is authored by a team of leading experts in Connecticut state taxation: Richard D. Pomp--Coordinating Editor Leslie E. Grodd, Esq.--Estate and Gift Taxes Christine L. Hill, Esq.--Sales and Use Taxes Diana L. Leyden, Esq.--Miscellaneous Taxes Glenn G. Rybacki, Esq.--Administration and Procedure David F. Sherwood, Esq.--Property Tax Jay M. Smolin, CPA--Personal Income Tax Richard W. Tomeo, Esq.--Corporate Business Tax Laura R. Wyeth, CPA--Sales and Use Taxes It is the one source those involved with Connecticut taxation need for quick and accurate answers, presenting thorough coverage of the taxes of major interest including: personal income tax corporation income tax sales and use taxes Other Connecticut taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Connecticut tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Connecticut and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Connecticut Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Canadian GST & Commodity Tax Cases By www.cch.ca Published On :: When you subscribe to Canadian GST & Commodity Tax Cases, you will be kept informed and up-to-date with recent court rulingsand developing trends in case law. The most relevant court decisions will be brought into focus for you with comprehensive andinsightful case comments written by the experts at McCarthy Tétrault LLP, helping you makeinformed decisions quickly and confidently.Includes newsletter, Canadian GST & Commodity Tax Cases. Available to be e-mailed in PDF format only.Loose leaf updated every two months.If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition) By www.cch.ca Published On :: Mon, 01 Nov 2010 09:25:28 GMT Available: August 2010 Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. The book's practical coverage and approach include: Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents Chapter 1 - Introduction Chapter 2 - General Principles of Code Sec. 482 Arm's length standard Best method rule Comparability Arm's length range Determination of true taxable income Collateral Adjustments Transfer pricing and non-recognition provisions Blocked income Chapter 3 - Methods for Transfers of Tangible Property Comparable uncontrolled price method (with cases applying this method) Resale price method Cost plus method Cost-plus method Comparable profit method Profit split method Unspecified methods Chapter 4 - MethodsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 10:08:43 GMT Author: Daniel M. Davis, MBA (Taxation), CPA, CFE Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed. Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes. This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates. Related Books: U.S. Master Sales and Use Tax Guide (2012) Sales and Use Tax Answer Book 2013 California Sales and Use Tax Answer Book 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Guidebook to California Taxes (2011 By www.cch.ca Published On :: Wed, 28 Oct 2009 13:18:57 GMT CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is 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. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers. This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions. The CCH Guidebook to California Taxes is designed to accomplish four main objectives : Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns. Present a readable quick reference to the personal income tax and taxes on corporate income. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to Connecticut Taxes (2011) Guidebook to Florida Taxes (2011) Full Article es 1120S Express Answers (2012) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:33:43 GMT Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from: Preparers will benefit from: Compliance oriented, line-by-line approach, Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted. Charts and tables summarizing important concepts, facts and figures Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs. Related Books: 1040 Express Answers (2012) 1041 Express Answers (2012) 1065 Express Answers (2012) U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition Income Tax Regulations (Winter 2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es U.S. Master Sales and Use Tax Guide (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:34:13 GMT Available: March 2012 A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. Especially helpful are the multistate quick-answer charts - a CCH exclusive! OVERVIEW - Constitutional Issues--Federal Limitations - Multistate Agreements CHARTS - Agricultural Exemptions - Clothing - Collection Discounts Allowed Seller - Components of Basis - Computers and Computer Services - Drop Shipments - Electronic Payment of Sales Tax - Exemption and Resale Certificates' Validity Periods - Financial Institutions - Food and Meals - Interest Rates on Delinquent or Deficient Payments - Leases and Rentals - Mail-Order Sales - Manufacturing and Machinery - Medicines, Medical Services and Devices - Newspapers and Periodicals - Occasional Sales - Penalties - Pollution Control Equipment - Rates and Basis - Sales for Resale - Services - Statutes of Limitations - Tax Calendar - Taxpayer Remedies - Trade-Ins - Vending Machine Sales STATE SUMMARIES For each state: - Scope of Tax - Tax Base - List of Exemptions, Exceptions and Exclusions - Rate of Tax - Local Taxes - Returns, Payments, and Due Dates - Prepayment of Taxes - Vendor Registration - Sales or Use Tax Credits - Deficiency Assessments - Audit Procedures - Statute of Limitations - Application for Refund Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project. Related Books: Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 Sales and Use Tax Answer Book (2013) U.S. Master Excise Tax Guide (Seventh Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es 1041 Express Answers (2011 By www.cch.ca Published On :: Wed, 10 Nov 2010 15:25:00 GMT CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls. Highly visual, two-color presentation, making it it faster and easier to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed. Detailed topical index, including references to everyday practice terminology, point you to the answers you need. Handy tabbed divider section help you instantly identify the area you're looking for at a glance. CONTENTS: Tab 1: Filing Issues Tab 2: Form 1041 Tab 3: Income In Respect of a Decedent Tab 4: Business Income (or Loss) Tab 5: Farm Income (or Loss) Tab 6: Rents, Royalties, Partnerships Tab 7: Schedules A--Charitable Deduction and B--Income Distribution Deduction Tab 8: Schedule G--Tax Computation and Other Information Tab 9: Schedule I--AMT Tab 10: Schedule D--Capital Gains and Losses Tab 11: Schedule J--Accumulation Distribution Tab 12: Depreciation, Depletion, Amortization Tab 13: Schedule K-1 Tab 14: Modification and Termination Tab 15: State Tax Information Tab 16: Index With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 1If you would like more details about this product, or would like to order a copy online, please click here. Full Article es U.S. Master Estate and Gift Tax Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 14:55:38 GMT Available: December 2011 This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. Code Finding List for quick reference to the IRC sections cited. Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed. The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Guidebook to Illinois Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:35:01 GMT 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: Full Article es The Canadian SR&ED Tax Incentives Handbook, 2nd Edition By www.cch.ca Published On :: Fri, 24 Jun 2011 16:14:27 GMT 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 ActThe 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. Full Article es California Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:07:23 GMT 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: State Tax Handbook (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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Almanac of Business & Industrial Financial Ratios (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 11:12:06 GMT Available: September 2011 Author: Dr. Leo Troy Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more. The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac. The book is organized by the following major industry sectors, which in turn cover 199 industries, including: Agriculture, forestry, fishing, and hunting Mining Utilities Construction Manufacturing Wholesale trade Retail trade Transportation and warehousing Information Finance and insurance Real estate and rental leasing Professional, scientific and technical services Management of companies (holding companies) Administrative and support and waste management and remediation services Health care and social assistance Arts, entertainment and recreation Accommodation and food services Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations) If you would like more details about this product, or would like to order a copy online, please click here. 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es New York Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:11:29 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Michigan Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:45:05 GMT CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the 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 Michigan returns or who are required to deal with Michigan taxes. This popular Guidebook is now in its 42nd year of providing practitioners with concise and authoritative information on Michigan taxes. It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including: income tax single business tax sales and use taxes intangibles tax inheritance, estate and generation-skipping transfer taxes Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Michigan 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 Michigan Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011) Guidebook to Connecticut Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es New Jersey Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:10:35 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Income Taxation of Fiduciaries and Beneficiaries (2012) U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 10:17:44 GMT Available: Late June 2012 Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: Overview of the Fiduciary Entity The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy Principles of Federal Income Tax for Fiduciaries Itemized Deductions Distributions Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules Estimated Taxes Passive Activity Loss Limitations Trusts: Formation to Termination Charitable Remainder Trusts Charitable Lead Trusts Alternative Use of Grantor Trusts in Transactional Planning Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust Grantor Trust Rules Foreign Trusts Treated as Grantor Trusts Volume 2: Estates: Formation to Termination Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests Income Tax Aspects of Generation-Skipping Transfers State Taxation of Fiduciaries and Beneficiaries Special Commercial Trusts IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax Foreign Trusts and Estates Related books: U.S. Master Estate and Gift Tax Guide (2013) Family Foundation Handbook (2013) – U.S. Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Illinois Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:05:04 GMT 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: State Tax Handbook (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Massachusetts Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:41:45 GMT CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Massachusetts. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 Massachusetts returns or who are required to deal with Massachusetts taxes. Now in its 43rd edition, this popular handbook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest: personal income tax corporation excise (income) tax taxes on banks and other financial institutions sales and use taxes estate tax Other Massachusetts taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by Stephen M. Politi, Esq., a partner of the Boston law firm, Engel & Schultz, P.C. This valuable commentary helps practitioners further apply the complex principles of Massachusetts tax law to specific practice situations. For the user's convenience in determining what is new in the Massachusetts tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Massachusetts and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Full Article
es Pennsylvania taxes, Guide to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:03:25 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Maryland Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:38:27 GMT CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland. 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. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes. This authoritative Guidebook is the one source those involved with Maryland 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 death taxes property taxes utility franchise tax insurance gross premiums tax Other Maryland taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The 2011 Edition includes additional practical tips, pointers and examples to practitioners by Walter R. Calvert, J.D. and Denise V. Corsaro, J.D. of the Baltimore office of the law firm, Venable LLP. This valuable commentary helps practitioners further understand and apply the complex principles of Maryland tax law to specific practice situations. For the user's convenience in determining what is new in the Maryland 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 Maryland 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 Maryland Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Full Article
es Estate and Retirement Planning Answer Book, 2012 Ed. U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 09:18:28 GMT Available: September 2011 Author: William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2012 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Related Books: U.S. Master Tax Guide (2013) Estate Planning (2013 Edition) (U.S.) Family Foundation Handbook (2013) – U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Ohio Taxes, Guide to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:01:59 GMT Available: January 2012 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: State Tax Handbook (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Non-Residents, Cross-Border Transactions, and the GST By www.cch.ca Published On :: Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.Key topics discussed in the book include: Drop-shipments Non-resident override rule Place of supply rules Cross-border transactions Imports and exports De facto importer rules Permanent establishments and carrying on business in Canada Recovery of tax by non-residentsThe book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es North Carolina Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:00:51 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California 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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Florida Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:31:26 GMT CCH's Guidebook to Florida Taxes is the perfect resource for practitioners working with state taxation in Florida. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 Florida returns or who are required to deal with Florida taxes. Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Florida 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: corporation income tax (applicable to all corporations including banks and insurance companies) sales and use taxes intangible personal property tax estate tax Other Florida taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax; exemptions; basis and rate of tax; and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by James M. Ervin, Jr., Esq., a partner of the Tallahassee office of the law firm, Holland & Knight, LLP. This valuable commentary helps practitioners further apply the complex principles of Florida tax law to specific practice situations. For the user's convenience in determining what is new in the Florida tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Florida 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 Florida Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Florida Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:56:48 GMT 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: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Sales and Use Tax Answer Book (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 13:47:50 GMT Available: November 2011 Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states. The 2012 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. 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Connecticut Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:26:05 GMT CCH's Guidebook to Connecticut Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Connecticut. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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 Connecticut returns or who are required to deal with Connecticut taxes. The comprehensive and authoritative Guidebook is authored by a team of leading experts in Connecticut state taxation: Richard D. Pomp--Coordinating Editor Leslie E. Grodd, Esq.--Estate and Gift Taxes Christine L. Hill, Esq.--Sales and Use Taxes Diana L. Leyden, Esq.--Miscellaneous Taxes Glenn G. Rybacki, Esq.--Administration and Procedure David F. Sherwood, Esq.--Property Tax Jay M. Smolin, CPA--Personal Income Tax Richard W. Tomeo, Esq.--Corporate Business Tax Laura R. Wyeth, CPA--Sales and Use Taxes It is the one source those involved with Connecticut taxation need for quick and accurate answers, presenting thorough coverage of the taxes of major interest including: personal income tax corporation income tax sales and use taxes Other Connecticut taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Connecticut tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Connecticut and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Connecticut Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Canadian GST & Commodity Tax Cases By www.cch.ca Published On :: When you subscribe to Canadian GST & Commodity Tax Cases, you will be kept informed and up-to-date with recent court rulingsand developing trends in case law. The most relevant court decisions will be brought into focus for you with comprehensive andinsightful case comments written by the experts at McCarthy Tétrault LLP, helping you makeinformed decisions quickly and confidently.Includes newsletter, Canadian GST & Commodity Tax Cases. Available to be e-mailed in PDF format only.Loose leaf updated every two months.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition) By www.cch.ca Published On :: Mon, 01 Nov 2010 09:25:28 GMT Available: August 2010 Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. The book's practical coverage and approach include: Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents Chapter 1 - Introduction Chapter 2 - General Principles of Code Sec. 482 Arm's length standard Best method rule Comparability Arm's length range Determination of true taxable income Collateral Adjustments Transfer pricing and non-recognition provisions Blocked income Chapter 3 - Methods for Transfers of Tangible Property Comparable uncontrolled price method (with cases applying this method) Resale price method Cost plus method Cost-plus method Comparable profit method Profit split method Unspecified methods Chapter 4 - MethodsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 10:08:43 GMT Author: Daniel M. Davis, MBA (Taxation), CPA, CFE Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed. Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes. This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates. Related Books: U.S. Master Sales and Use Tax Guide (2012) Sales and Use Tax Answer Book 2013 California Sales and Use Tax Answer Book 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to California Taxes (2011 By www.cch.ca Published On :: Wed, 28 Oct 2009 13:18:57 GMT CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is 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. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers. This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions. The CCH Guidebook to California Taxes is designed to accomplish four main objectives : Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns. Present a readable quick reference to the personal income tax and taxes on corporate income. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to Connecticut Taxes (2011) Guidebook to Florida Taxes (2011) Full Article
es 1120S Express Answers (2012) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:33:43 GMT Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from: Preparers will benefit from: Compliance oriented, line-by-line approach, Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted. Charts and tables summarizing important concepts, facts and figures Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs. Related Books: 1040 Express Answers (2012) 1041 Express Answers (2012) 1065 Express Answers (2012) U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition Income Tax Regulations (Winter 2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es U.S. Master Sales and Use Tax Guide (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:34:13 GMT Available: March 2012 A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. Especially helpful are the multistate quick-answer charts - a CCH exclusive! OVERVIEW - Constitutional Issues--Federal Limitations - Multistate Agreements CHARTS - Agricultural Exemptions - Clothing - Collection Discounts Allowed Seller - Components of Basis - Computers and Computer Services - Drop Shipments - Electronic Payment of Sales Tax - Exemption and Resale Certificates' Validity Periods - Financial Institutions - Food and Meals - Interest Rates on Delinquent or Deficient Payments - Leases and Rentals - Mail-Order Sales - Manufacturing and Machinery - Medicines, Medical Services and Devices - Newspapers and Periodicals - Occasional Sales - Penalties - Pollution Control Equipment - Rates and Basis - Sales for Resale - Services - Statutes of Limitations - Tax Calendar - Taxpayer Remedies - Trade-Ins - Vending Machine Sales STATE SUMMARIES For each state: - Scope of Tax - Tax Base - List of Exemptions, Exceptions and Exclusions - Rate of Tax - Local Taxes - Returns, Payments, and Due Dates - Prepayment of Taxes - Vendor Registration - Sales or Use Tax Credits - Deficiency Assessments - Audit Procedures - Statute of Limitations - Application for Refund Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project. Related Books: Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 Sales and Use Tax Answer Book (2013) U.S. Master Excise Tax Guide (Seventh Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es 1041 Express Answers (2011 By www.cch.ca Published On :: Wed, 10 Nov 2010 15:25:00 GMT CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls. Highly visual, two-color presentation, making it it faster and easier to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed. Detailed topical index, including references to everyday practice terminology, point you to the answers you need. Handy tabbed divider section help you instantly identify the area you're looking for at a glance. CONTENTS: Tab 1: Filing Issues Tab 2: Form 1041 Tab 3: Income In Respect of a Decedent Tab 4: Business Income (or Loss) Tab 5: Farm Income (or Loss) Tab 6: Rents, Royalties, Partnerships Tab 7: Schedules A--Charitable Deduction and B--Income Distribution Deduction Tab 8: Schedule G--Tax Computation and Other Information Tab 9: Schedule I--AMT Tab 10: Schedule D--Capital Gains and Losses Tab 11: Schedule J--Accumulation Distribution Tab 12: Depreciation, Depletion, Amortization Tab 13: Schedule K-1 Tab 14: Modification and Termination Tab 15: State Tax Information Tab 16: Index With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 1If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es U.S. Master Estate and Gift Tax Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 14:55:38 GMT Available: December 2011 This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. Code Finding List for quick reference to the IRC sections cited. Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed. The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Illinois Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:35:01 GMT 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: Full Article
es The Canadian SR&ED Tax Incentives Handbook, 2nd Edition By www.cch.ca Published On :: Fri, 24 Jun 2011 16:14:27 GMT 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 ActThe 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. Full Article
es California Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:07:23 GMT 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: State Tax Handbook (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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Almanac of Business & Industrial Financial Ratios (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 11:12:06 GMT Available: September 2011 Author: Dr. Leo Troy Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more. The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac. The book is organized by the following major industry sectors, which in turn cover 199 industries, including: Agriculture, forestry, fishing, and hunting Mining Utilities Construction Manufacturing Wholesale trade Retail trade Transportation and warehousing Information Finance and insurance Real estate and rental leasing Professional, scientific and technical services Management of companies (holding companies) Administrative and support and waste management and remediation services Health care and social assistance Arts, entertainment and recreation Accommodation and food services Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
