es Almanac of Business & Industrial Financial Ratios (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:54:25 GMT Available: September 2010 Author: Leo Troy Ph. D. CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to 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 reliIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Accounting Desk Book (2012) (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:23:16 GMT Available: December 2011 The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony. The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter. Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations. The 2012 Edition of the Accounting Desk Book covers the following topics: FINANCIAL REPORTING - Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation - Chapter 2: Revenue and Expenses - Chapter 3: Stockholders' Equity - Chapter 4: Statement of Cash Flows - Chapter 5: Segment Reporting STANDARDS - Chapter 6: Actions of the Financial Accounting Standards Board - Chapter 7: Consolidation of Variable Interest Entities - Chapter 8: Governmental Accounting - Chapter 9: Governmental Fund Accounting - Chapter 10: Not-for-Profit or Exempt Organizations - Chapter 11: International Standards: Accounting - Chapter 12: International Standards: Auditing, Ethics, Public Sector ACCOUNTING PROCEDURES - Chapter 13: Cost Accounting - Chapter 14: Budgeting for Profit Planning and Budgetary Control - Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods - Chapter 16: Auditor Independence and the Audit Committee - Chapter 17: Taxpayer Rights NICHE TOPICS - Chapter 18: Practice Before the IRS and the Power of Attorney - Chapter 19: Internet Accounting - Chapter 20: E-Commerce and E-Communication - Chapter 21: Insurance Accounting - Chapter 22: Expert Witness - Chapter 23: Keep It Honest and Profitable SEC ACCOUNTING & OVERSIGHT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Connecticut Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:51:58 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 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 1065 Express Answers (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:31:23 GMT Available: December 2011 Updated annually, this spiral-bound resource helps you prepare Form 1065 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: 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) 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 U.S. INCOME TAX REGULATIONS, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es 1065 Express Answers (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:35:13 GMT Available: November 2010 CCH's 1065 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare partnership tax returns and the partner's Schedule K-1. Updated annually, 1065 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1065 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 needed while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easier 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 partnership return and can help your clients take advantage of new law changes to maximize their tax-saving opportunities and avoid pitfalls. Highly visual, two-color presentation, making 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: Form 1065--General Information Income and Deductions Schedules A and B Schedule K Schedules L, M-1, M-2 and M-3 Schedule D Partner’s Schedule K-1 Allocation Rules Partnership Formation Depreciation Transfers of Interest Death or Retirement of a Partner Terminations, Mergers and Divisions Real Estate Partnerships LLCs, LLPs and LLLPs State Tax Information Election Statements Form 1065 Checklist Index 1065 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Winter 2011 Edition) By www.cch.ca Published On :: Available: December 2010 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included. CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns U.S. INCOME TAX REGULATIONS, Winter 2011 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:42:42 GMT Available: December 2011 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. Related Books: U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns U.S. INCOME TAX REGULATIONS, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es CCH Accounting for Income Taxes,, 2011 Edition By www.cch.ca Published On :: Mon, 23 Aug 2010 08:12:37 GMT CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content; however, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin. Publication Date 07/15/2010 Content and Topics Preface About The Authors SECTION I: INTERPRETATIONS Paragraphs 1–2: Introduction Paragraphs 3–5: Scope Paragraphs 6–15: Objectives And Basic Principles Temporary Differences Paragraphs 16–34: Recognition And Measurement Annual Computation Of Deferred Tax Liabilities And Assets A Change In Valuation Allowance An Enacted Change In Tax Laws Or Rates A Change In The Tax Status Of An Enterprise Regulated Enterprises Business Combinations Opinion 23 And U.S. Steamship Enterprise Temporary Differences Paragraphs 35–39: Intraperiod Tax Allocation Certain Quasi Reorganizations Paragraph 40: Separate Financial Statements Of A Subsidiary Paragraphs 41–42: Financial Statement Presentation Paragraphs 43–49: Financial Statement Disclosure Paragraphs 50–59: Effective Date And Transition Prior Business Combinations If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es CCH Accounting for Income Taxes, 2012 Edition By www.cch.ca Published On :: Tue, 21 Jun 2011 08:53:21 GMT Available: June 2011 Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related Books: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es 1040 Express Answers (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:15:42 GMT Available: November 2010 1040 Express Answers is a spiral bound quick-reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand. You'll benefit from... Form-oriented organization presented the way you work - line-by-line, right down the return. Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply. New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax-saving opportunities and avoid pitfalls. Two-color format, making it fast and easy 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 which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic. With CCH's 1040 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 1040 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading fee additional). CONTENTS: Tab 1 Form 1040 Tab 2 Schedules A and B Tab 3 Schedules C, F and SE Tab 4 Schedule D and Form 4797 Tab 5 Schedule E: PALs and At-Risk Rules Tab 6 Form 2106 Tab 7 Form 4562: Depreciation Tab 8 Cars and Listed Property Tab 9 Social Security and Retirement Planning Tab 10 Tax Credits and AMT Tab 11 Estimated Payments/Penalties/Amended Returns Tab 12 Tax Representation Issues and Filings Tab 13 Family and Education Tab 14 Estate Planning Tab 15 State Tax Information Tab 16 Developments and Planning Tools Tab 17 Tax Tables Tab 18 Index Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment Full Article
es Estate Planning (2012 Edition) (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 14:52:12 GMT Available: November 2011 Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing in-depth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Alberta & Territories Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the region With frequent updates, Alberta & Territories Tax Reporter provides in-depth information and source material for taxes imposed in Alberta, the Yukon, the Northwest Territories and Nunavut. As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Fuel tax, health insurance premiums, hotel room tax, tobacco tax and a number of resource taxes Official government publications and commentary related to personal and corporate income tax Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel charts A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Alberta & Territories Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories British Columbia Tax Reporter Manitoba and Saskatchewan Tax Reporter GST Reporter Window on GST/HST If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es 1041 Express Answers (2012) By www.cch.ca Published On :: Mon, 20 Jun 2011 09:05:59 GMT Available: July 2011 Updated annually, 1041 Express Answers is a spiral-bound resource that helps tax practitioners who prepare fiduciary income tax returns. 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, Highly visual, two-color presentation, making it faster and easier to find the information you need. 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, where you can find additional information on each topic discussed. Related Books: 1040 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 Full Article
es Securities Regulation in Cyberspace, 3rd Edition By www.cch.ca Published On :: Securities Regulation in Cyberspace offers lawyers, business executives, and financial professionals the first comprehensive, up-to-date, and integrated guide to the legal and business challenges involved in raising capital, maintaining investor relations, and trading securities online. In one convenient volume, world-renowned securities law expert Howard M. Friedman provides a thorough and incisive analysis of the interweaving of technology and securities laws. To be sure your knowledge stays on the cutting edge, it will be updated annually with analysis of critical regulatory and legal developments impacting securities considerations in cyberspace. Topics covered: Securities Act compliance in online offerings Electronic delivery of SEC documents Private placement and direct public offerings through the Internet Blue-sky laws in cyberspace Investor relations on the World Wide Web Internet marketing of mutual funds Proxy statements and annual meetings in an electronic era Tender offers and takeovers using Internet technology Securities fraud in cyberspace Brokerage firms' use of Internet technology Investment advisors online If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Annotated Ontario Securities Legislation, 41st Edition By www.cch.ca Published On :: Mon, 20 Jul 2009 09:48:41 GMT This title is available as an eBook. What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized. Published: August 2014 Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including: Full text of the Ontario Securities Act, Regulation, and Forms Ontario Securities Commission (OSC) Rules, Policies, and Notices National Instruments and Policy Statements Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices Rules of Procedure It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP. What's new in the 41st Edition: New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016 Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014 Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014 The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014 New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014 Contributors Michael C. Nicholas Ian C . Michael<If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Wills, Trusts, and Estates, Ninth Edition By www.cch.ca Published On :: Fri, 02 May 2014 12:50:58 GMT Published: July 2013 Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems. A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion. Topics covered: Law reform projects Scholarly writing Revocable trusts Harmless error in will execution Uniform law activity, including the Uniform Premarital and Marital Agreements Act Finalization of the Restatements on Property and Trusts Social science work on inheritance and intestacy Inheritance among same-sex partners Probate and non-probate transfers Trust administration and modification Creditor’s rights Spousal and children’s shares If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es U.S. Master Estate and Gift Tax Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:07:12 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. 9780808039044 6" x 9" 550 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind ExchangIf 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 (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:43:30 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Related Products U.S. Master Tax Guide (2014) Business Succession Planning Answer Book – 2014 (US) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014) (w/CD) 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 (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in* Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es The Estate Planner's Handbook, 4th Edition By www.cch.ca Published On :: Fri, 29 May 2009 14:16:24 GMT An indispensable guide with substantial changes and important updates. The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions. New and emerging issues in the Estate Planning field The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include: Jointly held property The attribution rules Tax Free Savings Accounts Registered Disability Savings Plans Legislative changes impacting taxation of charitable donations, the capital gains exemption Essential topics in the estate planning process addressed in this edition include: Wills Multiple Wills Tax Planning the Will Will Substitutes Continuing Powers of Attorney Health and Personal Care by Proxy Some Basic Trust Law Concepts & Principles Taxation of Basic Trusts Used in Estate Planning Certain Other Trusts Used in Estate Planning Charitable Donations Taxation at Death United States Estate & Gift Tax Probate Dependants' Relief Planning for the Disabled Obligations to spouses and dependants Rollovers to RRSPs and RRIFs If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article es Taxprep Archives By www.cch.ca Published On :: Thu, 06 Jun 2013 13:55:22 GMT 10 years of Taxprep on one DVD Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD. With the 2013 Taxprep Archives, you can review or prepare: T1/TP1 returns for 2003 to 2012 T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012 T3 returns for 2003 to December 31, 2012 Taxprep Forms 2010 and 2011 Easy access to the software you need. Simply install any program from the DVD onto your hard drive. Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements. Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD. Certified by Canada Revenue Agency. Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with. The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Taxprep Archives By www.cch.ca Published On :: Thu, 23 Jun 2011 10:41:19 GMT 10 years of Taxprep on one DVD Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD. With the 2013 Taxprep Archives, you can review or prepare: T1/TP1 returns for 2003 to 2012 T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012 T3 returns for 2003 to December 31, 2012 Taxprep Forms 2010 and 2011 Easy access to the software you need. Simply install any program from the DVD onto your hard drive. Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements. Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD. Certified by Canada Revenue Agency. Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with. The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Tax Planning Strategies (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:16:53 GMT Completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Chapter 1: Importance of Tax Planning Chapter 2: Income Subject to Tax Chapter 3: Making Your Deductions Count Chapter 4: Investment Decisions Chapter 5: Retirement Savings Chapter 6: Early Retirement and Post-Retirement Strategies Chapter 7: Estate Planning – Minimizing Estate and Gift Taxes Chapter 8: Family Strategies Chapter 9: Education Incentives Chapter 10: Estimated Tax Chapter 11: Business Planning Chapter 12: Tax Strategies for the Self-Employed Appendices Tax Planning Checklist Tax Calendar Income Tax Rates Deduction Checklist 196 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Tax Planning Strategies (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:14:55 GMT This new edition of the popular Tax Planning Strategies book has been completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Other helpful appendices include: Tax Calendar Income Tax Rates Deductions Checklist If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:42:58 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General Principles Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning 9780808039341 7" x 10" 1,200 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Full Article es Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:57:07 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate - General Principles Chapter 14 Estate Planning with Real Estate - Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning Related Products Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series Federal and State Taxation of Limited Liability Companies (2014) Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Full Article es Strategic Use of Trusts in Tax and Estate Planning By www.cch.ca Published On :: Wed, 25 Jul 2012 08:52:25 GMT Strategic Use of Trusts in Tax and Estate Planning provides comprehensive and concise coverage of practical strategies and tactics to maximize the use of trusts in tax, estate and financial planning. Specifically designed for tax, legal and financial planning professionals, this is an essential resource for researching inter-vivos and testamentary trusts and understanding their domestic and foreign use. It clearly identifies tax savings situations, measures the risks involved and points out the items that can compromise the recourse of a trust for tax and financial planning purposes. This thorough guide provides an in-depth analysis of the attribution rules including recent CRA technical interpretations and court cases dealing with trusts and the attribution rules. In a dynamic and practical way, the author shares her extensive knowledge of the trust as a vehicle for planning. You will discover that the trust can not only be part of an estate planning framework, but can also be used in a vast number of situations. With this resource, you will be able to elaborate innovative strategies more easily and better understand the sometimes complex statutory framework. About the author Caroline Rhéaume, LL.L, M.Fisc., Adm.A., TEP, has her own firm and specializes in Canadian, American and French tax and estate planning, the use of trusts, incentive compensation of senior management and expatriate taxation. She also developed an expertise in the taxation of investments. She provides tax consulting services to high-net-worth individuals and families and oversees the coordination and administration of these services across Canada, France and the United States. Caroline gained her international experience working with multinational clients of all sizes. She is also the first professional from the province of Quebec to have completed the Seven Stages of Money Maturity program offered by the Kinder Institute that trains and coaches financial advisors worldwide. Ms. Rhéaume is the author of the best sellers Utilisation des fiducies en planification fiscale et financière and Stratégies de planification utilisant des fiducies, two books also publisIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article es Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article es Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..538..1074..1610..2146..2682..3218..3754..42905249 5250 52515355» Recent Trending The Finish Line: Earthquakes and EIFS The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited The Finish Line: Firestopping The Finish Line: Adhesives vs. Mechanical Fasteners The Finish Line: Design Features The Finish Line: A (Faux) Monument for the Ages Green Globes vs. LEED Meeting Codes with Wall Assemblies Alternatives to LEED New Gadget Analyzes Everything Including Building Industry Green Building Mistakes The Greenest Low Slope Roofing Solution ANSI Green Globes 2015 Subscribe To Our Newsletter
es Taxprep Archives By www.cch.ca Published On :: Thu, 06 Jun 2013 13:55:22 GMT 10 years of Taxprep on one DVD Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD. With the 2013 Taxprep Archives, you can review or prepare: T1/TP1 returns for 2003 to 2012 T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012 T3 returns for 2003 to December 31, 2012 Taxprep Forms 2010 and 2011 Easy access to the software you need. Simply install any program from the DVD onto your hard drive. Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements. Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD. Certified by Canada Revenue Agency. Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with. The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Taxprep Archives By www.cch.ca Published On :: Thu, 23 Jun 2011 10:41:19 GMT 10 years of Taxprep on one DVD Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD. With the 2013 Taxprep Archives, you can review or prepare: T1/TP1 returns for 2003 to 2012 T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012 T3 returns for 2003 to December 31, 2012 Taxprep Forms 2010 and 2011 Easy access to the software you need. Simply install any program from the DVD onto your hard drive. Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements. Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD. Certified by Canada Revenue Agency. Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with. The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Tax Planning Strategies (2013-2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:16:53 GMT Completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Chapter 1: Importance of Tax Planning Chapter 2: Income Subject to Tax Chapter 3: Making Your Deductions Count Chapter 4: Investment Decisions Chapter 5: Retirement Savings Chapter 6: Early Retirement and Post-Retirement Strategies Chapter 7: Estate Planning – Minimizing Estate and Gift Taxes Chapter 8: Family Strategies Chapter 9: Education Incentives Chapter 10: Estimated Tax Chapter 11: Business Planning Chapter 12: Tax Strategies for the Self-Employed Appendices Tax Planning Checklist Tax Calendar Income Tax Rates Deduction Checklist 196 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Tax Planning Strategies (2012-2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:14:55 GMT This new edition of the popular Tax Planning Strategies book has been completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. Importance of Tax Planning Income Subject to Tax Making Deductions Count Investment Decisions Retirement Planning Considerations Minimizing Estate and Gift Taxes Family Tax Planning Strategies Estimated Tax Business Planning The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Other helpful appendices include: Tax Calendar Income Tax Rates Deductions Checklist If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:42:58 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General Principles Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning 9780808039341 7" x 10" 1,200 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Full Article
es Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:57:07 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate - General Principles Chapter 14 Estate Planning with Real Estate - Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning Related Products Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series Federal and State Taxation of Limited Liability Companies (2014) Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Full Article
es Strategic Use of Trusts in Tax and Estate Planning By www.cch.ca Published On :: Wed, 25 Jul 2012 08:52:25 GMT Strategic Use of Trusts in Tax and Estate Planning provides comprehensive and concise coverage of practical strategies and tactics to maximize the use of trusts in tax, estate and financial planning. Specifically designed for tax, legal and financial planning professionals, this is an essential resource for researching inter-vivos and testamentary trusts and understanding their domestic and foreign use. It clearly identifies tax savings situations, measures the risks involved and points out the items that can compromise the recourse of a trust for tax and financial planning purposes. This thorough guide provides an in-depth analysis of the attribution rules including recent CRA technical interpretations and court cases dealing with trusts and the attribution rules. In a dynamic and practical way, the author shares her extensive knowledge of the trust as a vehicle for planning. You will discover that the trust can not only be part of an estate planning framework, but can also be used in a vast number of situations. With this resource, you will be able to elaborate innovative strategies more easily and better understand the sometimes complex statutory framework. About the author Caroline Rhéaume, LL.L, M.Fisc., Adm.A., TEP, has her own firm and specializes in Canadian, American and French tax and estate planning, the use of trusts, incentive compensation of senior management and expatriate taxation. She also developed an expertise in the taxation of investments. She provides tax consulting services to high-net-worth individuals and families and oversees the coordination and administration of these services across Canada, France and the United States. Caroline gained her international experience working with multinational clients of all sizes. She is also the first professional from the province of Quebec to have completed the Seven Stages of Money Maturity program offered by the Kinder Institute that trains and coaches financial advisors worldwide. Ms. Rhéaume is the author of the best sellers Utilisation des fiducies en planification fiscale et financière and Stratégies de planification utilisant des fiducies, two books also publisIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article es Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article es Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article es Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article es Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..538..1074..1610..2146..2682..3218..3754..42905249 5250 52515355» Recent Trending The Finish Line: Earthquakes and EIFS The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited The Finish Line: Firestopping The Finish Line: Adhesives vs. Mechanical Fasteners The Finish Line: Design Features The Finish Line: A (Faux) Monument for the Ages Green Globes vs. LEED Meeting Codes with Wall Assemblies Alternatives to LEED New Gadget Analyzes Everything Including Building Industry Green Building Mistakes The Greenest Low Slope Roofing Solution ANSI Green Globes 2015 Subscribe To Our Newsletter
es Small Business & Self-Employed Tax Issues, 2013 (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:02:18 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Business Income - Gross Receipts - Rental and Royalty Income - Interest and Dividends - Other Income — Cancelled Debts — Barter Income - Items Excluded from Income Business Expenses - Trade or Business Expenses - Costs of Goods Sold (COGs) - Compensation and Benefits - Taxes and Interest - Rental Expenses - Code Sec. 179 Expensing and Depreciation - Car and Truck Expenses - Travel, Meals, and Entertainment - Home Office Expenses - Domestic Production Activities - Net Operating Losses (NOLs) - Other Business Expenses - Business Bad Debts - Casualty Losses - Research Expenses - Insurance - Charitable Contributions - Advertising - Legal and Professional Fees Gains and Losses - Sale or Exchange of Business Property - Capital Gains and Losses - Like-Kind Exchanges - Involuntary Conversions - Installment Sales - Other Sales or Exchanges - Passive Activity Losses and At-Risk Rules - Hobby Losses Business Tax Credits - General Business Credit - Investment Credit - Hiring and Retention Credits - Research Credit - Employer Credits - Energy and Fuel-Related Credits - Other Tax Credits Tax Accounting - AccIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial StatemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description: Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include: The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of NewIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
es Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article
es Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Preparing Your Tax Returns - Tax Guides By www.cch.ca Published On :: Wed, 22 Oct 2014 15:33:53 GMT Realizing the best tax outcomes for your clients isn't a game of chance. That's why tax professionals who need to keep pace with the latest changes put their money on Preparing Your Tax Returns to deliver valuable insights, how-to advice and time-saving efficiency. Online or in print, Canada's bestselling tax preparation guides will keep you at the top of your game. More topics in detail than any other guides Easy-to-understand format that allows for quick searches Step-by-step instructions and straightforward answers References to CRA documents, legislation and cases Numerous illustrative examples and specific question and answer sections The online versions are conveniently linked with your Cantax® and Taxprep® software. You can automatically preview relevant content in the return with the power of IntelliConnect®. One click takes you to the information you need, without ever leaving the return you're working on. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..538..1074..1610..2146..2682..3218..3754..42905249 5250 52515355» Recent Trending The Finish Line: Earthquakes and EIFS The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited The Finish Line: Firestopping The Finish Line: Adhesives vs. Mechanical Fasteners The Finish Line: Design Features The Finish Line: A (Faux) Monument for the Ages Green Globes vs. LEED Meeting Codes with Wall Assemblies Alternatives to LEED New Gadget Analyzes Everything Including Building Industry Green Building Mistakes The Greenest Low Slope Roofing Solution ANSI Green Globes 2015 Subscribe To Our Newsletter
