es Guidebook to Illinois Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 11:49:52 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Illinois Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:11:22 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 408 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Florida Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:19:58 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Florida Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:03:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 312 pages Related Products State Tax Handbook (2014) California Connecticut North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Connecticut Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:13:31 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to Connecticut Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:32:21 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 324 pages Related Products State Tax Handbook (2014) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to California Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:09:39 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Guidebook to California Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 12:38:34 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 784 pages Related Products State Tax Handbook (2014) Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting. The book also comes with a free companion CD-ROM that contains an electronic version of the book. The 2013 GAAP Handbook covers the following topics: PART I: FINANCIAL STATEMENTS PART II: MAJOR ACCOUNTING AREAS AND REPORTING PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS PART IV: GAAP IN SPECIALIZED INDUSTRIES If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS Reporting, Presentation, and Disclosures for the Income Statement Revenue Recognition Balance Sheet Reporting and Disclosures: Assets Balance Sheet Presentation and Disclosures: Liabilities Balance Sheet Reporting: Stockholders' Equity Statement of Cash Flows Other Financial Statement Types and Related Items Disclosures PART II: MAJOR ACCOUNTING AREAS AND REPORTING Accounting Changes and Error Corrections Investments in Equity and Debt Securities Business Combinations Consolidation Leases Pension Plans and Other Postretirement Benefit Plans Income Tax Accounting PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS Foreign Currency Translation and Transactions Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures International Financial Reporting Standards: An Examination of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES Accounting in Specialized Industries 9780808038801 7" x 10" 1,800 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:58:39 GMT Author: George Georgiades, CPA, Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure: Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other Each chapter consists of the following parts: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. Examples of Financial Statement Disclosures. The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05. Part I General Principles Part II Presentation Part III Assets Part IV Liabilities Part V Equity Part VI Revenue Part VII Expenses Part VIII Broad Transactions Part IX Other Accounting ResouIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:28:32 GMT George Georgiades, CPA Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure: Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements. 6" x 9" 848 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/FIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013 By www.cch.ca Published On :: Fri, 15 Jun 2012 13:29:01 GMT Author: George Georgiades, CPA Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Also included is a financial statement disclosures checklist. Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other Each chapter consists of the following parts: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. Examples of Financial Statement Disclosures The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05. CONTENTS: Part I General Principles Part II Presentation Part III Assets Part IV Liabilities Part V Equity Part VI Revenue Part VII Expenses Part VIII Broad Transactions Part IX Other Accounting Resources on the Web Cross-Reference to Original Pronouncements Index CD-ROM Instructions If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Forensic and Investigative Accounting Casebook (1st Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:44:52 GMT Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why. 350 pages Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Forensic and Investigative Accounting (6th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:37:07 GMT Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIONS Chapter 17 — Business Valuation. PART SIX: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Financial Statement Notes Library By www.cch.ca Published On :: Mon, 14 Jul 2014 15:00:06 GMT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:14:23 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1 Overview of the Markets Part 2 Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4 Taxation of Capital Transactions Part 5 Taxation of Ordinary Income Transactions Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10 Taxation of Debt Securities and Options on Debt Securities Part 11 Taxation of Asset-Backed Securities Part 12 Taxation of Physical Commodities and Options on Commodities Part 13 Taxation of Section 1256 Contracts Part 14 Tax Consequences of Holding Offsetting Positions (Straddles) Part 15 Foreign Currency and International Operations Part 16 Notional Principal Contracts 9780808039549 6" x 9" 1,152 pages Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:18:34 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1: Overview of the Markets Part 2: Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4: Taxation of Capital Transactions Part 5: Taxation of Ordinary Income Transactions Part 6: Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10: Taxation of Debt Securities and Options on Debt Securities Part 11: Taxation of Asset-Backed Securities Part 12: Taxation of Physical Commodities and Options on Commodities Part 13: Taxation of Section 1256 Contracts Part 14: Tax Consequences of Holding Offsetting Positions (Straddles) Part 15: Foreign Currency and International Operations Part 16: Notional Principal Contracts 1,152 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Taxation: Basic Principles (2014) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:10:14 GMT A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals. CONTENTS: Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows: 1. Introduction to Federal Taxation and Understanding the Federal Tax Law 2. Tax Research, Practice and Procedure 3. Individual Taxation-An Overview 4. Gross Income 5. Gross Income-Exclusions 6. Deductions: General Concepts and Trade or Business Deductions 7. Deductions: Business/Investment Losses and Passive Activity Losses 8. Deductions: Itemized Deductions 9. Tax Credits, Prepayments and Special Methods 10. Property Transactions: Determination of Basis and Gains and Losses 11. Property Transactions: Nonrecognition of Gains and Losses 12. Property Transactions: Treatment of Capital and Section 1231 Assets 13. Tax Accounting 14. Deferred Compensation and Education Savings Plans 15. Tax Planning for Individuals 16. Partnerships, Corporations and S Corporations 17. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax 18. Income Taxation of Trusts and Estates - Appendix - Glossary of Tax Terms - Finding Lists - Table of Cases - Topical Index 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 (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Taxation: Basic Principles (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:57:48 GMT Available: April 2012 A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses. Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals. It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes. CONTENTS: Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows: Introduction to Federal Taxation and Understanding the Federal Tax Law Tax Research, Practice and Procedure Individual Taxation-An Overview Gross Income Gross Income-Exclusions Deductions: General Concepts and Trade or Business Deductions Deductions: Business/Investment Losses and Passive Activity Losses Deductions: Itemized Deductions Tax Credits, Prepayments and Special Methods Property Transactions: Determination of Basis and Gains and Losses Property Transactions: Nonrecognition of Gains and Losses Property Transactions: Treatment of Capital and Section 1231 Assets Tax Accounting Deferred Compensation and Education Savings Plans Tax Planning for Individuals Partnerships,Corporations and S Corporations Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax Income Taxation of Trusts and Estates -Appendix -Glossary of Tax Terms -Finding Lists -Table of Cases -Topical Index Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Taxation of Business Organizations and Their Owners (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:02:43 GMT Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges. Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms. - Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. - Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. - Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. - End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. 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 (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Securities Law Reporter By www.cch.ca Published On :: Wed, 23 Jan 2013 08:36:05 GMT Federal Securities Law Reporter is a comprehensive resource covering the federal laws and rules that regulate the issuance and trading of securities, corporate disclosure, insider reporting, broker-dealer requirements and duties, self-regulatory organizations, investment companies, investment advisers, and accountants and attorneys practicing before the Securities and Exchange Commission. It provides the full text of the Securities Act of 1933, the Securities Exchange Act of 1934, Investment Company Act of 1940, Investment Advisers Act of 1940, the Sarbanes-Oxley Act of 2002, the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010, and other federal securities laws, as well as the regulations and forms of the SEC. It includes explanations that discuss, summarize and coordinate law, rule interpretations and court decisions. It also includes the full text of court opinions deciding issues of federal securities law, all SEC rulemaking releases and other selected SEC releases and no-action letters. It is organized by act, with SEC rules, CCH explanations, and other materials located among the act sections to which they relate. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:18:22 GMT Mark L. Ascher. J.D., LL.M., Brings you up to date on the latest developments in this complex and constantly changing area. Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements. 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Table of Cases Table of Internal Revenue Code Sections Table of Treasury Regulations Table of Revenue Rulings Table of Federal Statutes Table of State Statutes Table of Uniform and Model Acts Table of Restatements of Law Index 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.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 201If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:01:25 GMT Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: 1. The Income Tax Meaning of Estates and Trusts 2. Decedent's Income Tax Liability for the Year of Death 3. Income in Respect of Decedents 4. Partnership Interests 5. Distributable Net Income 6. The Charitable Deduction 7. Distributions 8. The Passive Activity Rules 9. The Throwback Rule 10. Grantor Trusts 11. Split-Interest Charitable Trusts 12. Termination and Modification 13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:34:47 GMT Available: June 2012 Author: Mark L. Ascher Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements. Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. CONTENTS: The Income Tax Meaning of Estates and Trusts Decedent's Income Tax Liability for the Year of Death Income in Respect of Decedents Partnership Interests Distributable Net Income The Charitable Deduction Distributions The Passive Activity Rules The Throwback Rule Grantor Trusts Split-Interest Charitable Trusts Termination and Modification The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate Loose-leaf book Related books: Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:10:36 GMT Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:09:57 GMT At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Among the subjects covered in this quick answer reference are: Decedent's last return Death of a partnership member Decedent's stock holdings Income tax return of estate or trust Grantor trusts Beneficiary's tax liability Bankruptcy estates Fiduciary duties and liabilities 9780808038382 6" x 9" 240 pages 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 Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Full Article
es Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) 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 Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal and State Taxation of Limited Liability Companies (2015) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:08:20 GMT David J. Cartano, J.D. Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 1. Introduction 2. Summary of LLC Laws 3. Advantages and Disadvantages of LLCs 4. Special Issues Regarding S Corporations and LLCs 5. Classification of LLCs 6. Contributions 7. Taxation of LLC Income 8. Allocations 9. Basis and Member's Share of Debt 10. Distributions 11. Reorganizations 12. Terminations 13. Loss Limitations 14. Payments and Benefits to Members 15. Transfer of Membership Interests 16. Self-Employment and Employment Taxes 17. Accounting Methods and Procedures 18. Foreign LLCs 19. Foreign-Owned Domestic LLCs 20. Investment LLCs 21. Estate and Gift Tax Planning 22. Federal and State Filing Requirements 23. State Tax Laws 24. Asset Protection, Charging Orders and Creditors' Rights 7" x 10" 1,064 pages Related Products Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal and State Taxation of Limited Liability Companies (2014) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:07:23 GMT Author: David J. Cartano This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference. CONTENTS: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights 1,064 pages Related Products Practical Guide to Partnerships and LLCs (6th Edition) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:39:33 GMT Author: David J. Cartano This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference. CONTENTS: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Federal and State Taxation of Limited Liability Companies (2013) By www.cch.ca Published On :: Fri, 09 Mar 2012 11:15:26 GMT Available: June 2012 Author: David J. Cartano Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. CONTENTS: Introduction Summary of LLC Laws Advantages and Disadvantages of LLCs Special Issues Regarding S Corporations and LLCs Classification of LLCs Contributions Taxation of LLC Income Allocations Basis and Member's Share of Debt Distributions Reorganizations Terminations Loss Limitations Payments and Benefits to Members Transfer of Membership Interests Self-Employment and Employment Taxes Accounting Methods and Procedures Foreign LLCs Foreign-Owned Domestic LLCs Investment LLCs Estate and Gift Tax Planning Federal and State Filing Requirements State Tax Laws Asset Protection, Charging Orders and Creditors' Rights Related books: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) U.S. Master Tax Guide®, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Examples and Explanation Series: Securities Regulation, Sixth Edition By www.cch.ca Published On :: Thu, 24 Apr 2014 13:01:18 GMT Published: April 2014 Informal and student-friendly, this study guide gives an overview of federal securities regulation and illustrates the topic with practical applications. Examples and Explanation Series: Securities Regulation, Sixth Edition combines clear introductions with examples and explanations that test students’ understanding of concepts and give them practice applying the law to fact patterns—many drawn from current events. Features: Updates on recent Supreme Court rulings: Amgen Inc. (proof of materiality); Suisse Securities (statute of limitations); Janus Capital (making of false statements); Halliburton (proof of loss causation); Matrixx Initiatives (materiality); Morrison (extraterritorial securities fraud) The new JOBS Act: new definitions of "public company"; disclosure and internal-control exemptions for "emerging growth companies"; broader marketing of private placements; new mini-public offering registration process; and new registration exemptions and liability scheme for "crowdfunding" Actual use (with charts) of the various registration exemptions exemptions under the Securities Act of 1933, including intrastate, Reg D, Reg A and statutory 4(2) offerings. The status of recent high-profile securities litigation, including fraud in the marketing of subprime mortgages, largest-ever insider trading convictions New, updated examples and explanations based on recent developments: class action litigation under Rule 10b-5, fraud in selling mortgage-backed securities, liability for inaccurate credit ratings, exemptions under JOBS Act Table of Contents: Summary of Contents Contents Preface Acknowledgments Special Notice Chapter 1 Introduction to Securities Markets and Regulation Chapter 2 Definition of Security Chapter 3 Materiality Chapter 4 Registration of Securities Offerings Chapter 5 Exemptions from Securities Act Registration Chapter 6 Securities Act Liability Chapter 7 Secondary and Other Postoffering Distributions Chapter 8 Securities Exchange Act of 1934 Chapter 9 Rule 10b-5 Chapter 10 Insider Trading Chapter 11 Regulation of Securities Industry Chapter 12 Public Enforcement Chapter 13 U.S. Regulation of Cross-Border Securities Transactions Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition By www.cch.ca Published On :: Fri, 02 May 2014 13:18:03 GMT Published: June 2012 Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation. Topics covered: Transfer of death deeds Self-settled spendthrift trusts The Rule Against Perpetuities reform Federal Gift, Estate, and Generation-Skipping Transfer Tax Uniform Trust Code The rights of same-sex partners Medicaid planning Physician-assisted suicide Intestacy Wills and trusts, including non-probate assets Disability and death planning Malpractice and professional responsibility If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Estate Planning: Principles and Problems, Third Edition By www.cch.ca Published On :: Fri, 02 May 2014 13:34:58 GMT Published: October 2011 This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises. Topics covered: Tax Relief Unemployment Insurance Re-authorization Job Creation Act of 2010 Same-sex marriage and planning Uniform Probate Code’s 2008 changes dealing with definitions of children Durable powers of attorney and medical care directives, including “persistent vegetative state” Retirement asset tax planning material Trust “decanting” Family offices and private trust companies Pet Trusts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Estate Planning with Life Insurance, 5th Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:43:34 GMT This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy. This handy reference includes: A comprehensive Estate Planning Fact Finder How to resolve and plan for estate liquidity needs The role of corporate-owned life insurance in estate and business planning Detailed strategies for funding buy/sell agreements Insurance needs and succession planning for owners of family businesses The use of life insurance in planning with trusts The role of life insurance in charitable giving New for this edition: Discussion of new income tax rules for 10/8 policies and leveraged insured annuities Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations Review of proposed new rules for exempt life insurance policies Expanded commentary regarding the transfer of insurance policies between corporations and shareholders Update on changes to dividend tax rates and the capital gains exemption Expanded commentary on post-mortem tax planning including “pipeline” planning Detailed new section on family shareholders agreements Review of new rules affecting retirement compensation arrangements Important new cases concerning shareholder disputes and dependant and spousal support claims Expanded case studies Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has leIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Estate Planning (2013 Edition) (U.S.) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:40:52 GMT 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 indepth 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. Volume One Chapter 1 Introduction Chapter 2 Intestacy: Estate Plans by Operation of State Law Chapter 3 Wills as Estate Planning Instruments Chapter 4 Trusts as Estate Planning Instruments Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries Chapter 6 Inter Vivos Transfers Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers Volume Two Chapter 8 Nonprobate Transfers: Life Insurance Chapter 9 Nonprobate Transfers: Retirement Benefits Chapter 10 Concurrent Interests Chapter 11 Future Interests Chapter 12 Powers of Appointment: Building Flexibility Into the Plan Chapter 13 Marital Deduction Planning Chapter 14 Charitable Deduction Planning Chapter 15 Postmortem Estate Planning: Administration and Compliance 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 Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (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 Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:01:56 GMT William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Chapter 1 The Accumulation and Preservation of Wealth Chapter 2 Wills, Revocable Trusts, and Other Alternatives Chapter 3 Overview of Tax Principles Chapter 4 The Marital Deduction Chapter 5 Bypass Trusts Chapter 6 Gifts Chapter 7 Life Insurance Chapter 8 Annuities Chapter 9 Valuation of Business Interests and Other Property Chapter 10 Charitable Contributions Chapter 11 Funding for Liquidity Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning Chapter 13 Asset Protection Chapter 14 Benefits and Domestic Relations Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonqualified Retirement Plans Chapter 20 Personal Investing Chapter 21 Business Transfers Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions Chapter 23 Tax-Qualified Plan Distributions Chapter 24 Distributions From Nonqualified Plans Chapter 25 Protection of Retirement Income Chapter 26 Incapacity and Other Retirement Issues Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs Chapter 28 Estate Planning for Nonqualified Retirement Plans Chapter 29 IRA Distributions Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation Chapter 31 Family Limited Partnerships Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables Appendix B Act/Public Law Number 7" x 10" 1,300 pages Related Products Full Article
es Estate & Retirement Planning Answer Book, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:00:05 GMT Author: William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Chapter 1 The Accumulation and Preservation of Wealth Chapter 2 Wills, Revocable Trusts, and Other Alternatives Chapter 3 Overview of Tax Principles Chapter 4 The Marital Deduction Chapter 5 Bypass Trusts Chapter 6 Gifts Chapter 7 Life Insurance Chapter 8 Annuities Chapter 9 Valuation of Business Interests and Other Property Chapter 10 Charitable Contributions Chapter 11 Funding for Liquidity Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning Chapter 13 Asset Protection Chapter 14 Benefits and Tax Planning in Marital Settlements Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonquaified Retirement Plans Chapter 20 Personal Investing Chapter 21 Business Transfers Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions Chapter 23 Tax-Qualified Plan Distributions Chapter 24 Distributions From Nonqualified Plans Chapter 25 Protection of Retirement Income Chapter 26 Incapacity and Other Retirement Issues Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs Chapter 28 Estate Planning for Nonqualified Retirement Plans Chapter 29 IRA Distributions Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation Chapter 31 Family Limited Partnerships Appendix A Treasury Regulations Section If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Estate & Gift Tax Handbook (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 08:56:38 GMT Susan Flax Posner Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook: Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Form 1041, United States Income Tax Return for a Trust Form 1041, United States Income Tax Return for an Estate Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts Form 1040, Decedent's Final Individual Income Tax Return. All relevant terms and key concepts are thoroughly defined and illustrated. Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010 Chapter 2: The Federal Gift Tax Chapter 3: Revocable Living Trusts Chapter 4: Life Insurance Chapter 5: Anti-Freeze Valuation Rules Chapter 6: GRITs, GRATs, GRUTs Chapter 7: Qualified Personal Residence Truats (QPRTs) Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers Chapter 9: Tax-Free Gifts Chapter 10: Charitable and Split Interest Transfers Chapter 11: Marital Deduction Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool Chapter 13: Family Limited Partnerships (FLPs) Chapter 14: Calculation of the Gift Tax Chapter 15: Portability Chapter 16: Transfer Taxes Imposed on Expatriates Chapter 17: The Gift Tax Return-Form 709 Chapter 18: The Federal Estate Tax Chapter 19: Valuation Chapter 20: Estate Tax Deductions Chapter 21: Estate Tax Credits Chapter 22: Computation of Estate Tax Chapter 23: Opinions for Paying the Estate Tax Chapter 24: The Estate Tax Return-Form 706 Chapter 25: Generation-Skipping Transfer Tax Chapter 26: Decedent's Final Income Tax Return Chapter 27: Sample of Decedent's Final Income Tax Return Chapter 28: Income Taxation of Trusts and Estates Chapter 29: Sample Income Tax Returns for Trusts Chapter 30: Sample Income Tax Returns for Estates Appendix A: Glossary of Terms 7-1/2" x 10" 1,292 pages Related Products Full Article
es Estate & Gift Tax Handbook (2013) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 10:10:10 GMT Author: Susan Flax Posner Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year. Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country. The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook: -Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife -Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return -Form 1041, United States Income Tax Return for a Trust -Form 1041, United States Income Tax Return for an Estate -Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts -Form 1040, Decedent's Final Individual Income Tax Return. Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010 Chapter 2: The Federal Gift Tax Chapter 3: Revocable Living Trusts Chapter 4: Life Insurance Chapter 5: Anti-Freeze Valuation Rules Chapter 6: GRITs, GRATs, GRUTs Chapter 7: Qualified Personal Residence Truats (QPRTs) Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers Chapter 9: Tax-Free Gifts Chapter 10: Charitable and Split Interest Transfers Chapter 11: Marital Deduction Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool Chapter 13: Family Limited Partnerships (FLPs) Chapter 14: Calculation of the Gift Tax Chapter 15: Gifts by Nonresident Citizens Chapter 16: Transfer Taxes Imposed on Expatriates Chapter 17: The Gift Tax Return — Form 709 Chapter 18: The Federal Estate Tax Chapter 19: Valuation Chapter 20: EstatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:17:31 GMT Author: Linda M. Johnson, Ph.D., CPA Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Concise presentation that covers all the basic material required for an introductory tax course. Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension. Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination. To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes: An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion. 9780808038009 8-1/2" x 11" 848 pages Related Products 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) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:22:52 GMT Author: Linda M. Johnson, Ph.D., CPA Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers. Concise presentation that covers all the basic material required for an introductory tax course. Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension. Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice. Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination. Overview of the Tax Structure Tax Determination, Payments and Reporting Procedures Gross Income Inclusions Gross Income Exclusions and Deductions for AGI Personal Itemized Deductions Other Itemized Deductions Self-Employment Depreciation and Amortization Rental Activities Property: Basis and Nontaxable Exchanges Property: Capital Gains and Losses, and Depreciation Recapture NOLs, AMT, and Business Tax Credits Withholding, Payroll, and Estimated Taxes C Corporations Partnerships and S Corporations Tax Tables Earned Income Credit Tables 848 pages Related Products Federal Taxation: Basic Principles (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) 1040 Express Answers (201If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Energy Design Update By www.cch.ca Published On :: Wed, 23 Jan 2013 08:06:59 GMT Stay abreast of the latest progress in creating homes that save energy while optimizing economy, comfort, and health. Energy Design Update presents unbiased news and advice about developments in technology and regulation, objective product reviews, design and building tips, practical research reports, and tutorials. To produce each issue, the editors read countless journals and reports, travel to conferences worldwide, visit construction sites, and spend hours on the phone, tracking down leads, asking the hard questions – and getting the answers. The editors then condense their findings into the 16 practical, fast-reading pages of the newsletter. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures By www.cch.ca Published On :: Wed, 17 Sep 2014 15:55:13 GMT On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Discovery: Principles and Practice in Canadian Common Law, 2nd Edition By www.cch.ca Published On :: Tue, 17 Mar 2009 14:54:09 GMT Published: February 2009 Wouldn't it be great to have a how-to guide in your pocket when navigating the complex discovery process? Discovery: Principles and Practice in Canadian Common Law, 2nd Edition is the practical manual and legal text in one that describes the current state of the law, guides you through each stage of the process and covers the skills required to execute an effective and smooth discovery. Topics covered: Privilege Examination practice tips Written interrogatories Preparing a witness Use of discovery at trial Email documentary production case law Privilege issues arising from email production cases The use of e-discovery If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout By www.cch.ca Published On :: Tue, 22 Jan 2013 12:18:49 GMT Published: May 2012 Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers. Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents. It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did. Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
es Delaware Law of Corporations and Business Organizations, Third Edition By www.cch.ca Published On :: Thu, 21 May 2009 14:19:35 GMT Updated with the latest legal and court developments, Delaware Law of Corporations and Business Organizations takes you step by step through all aspects of establishing and operating organizations incorporated in Delaware. Comprehensive in scope, and authoritative in content, its timely coverage presents: Full discussions of legal precedents as interpreted by the Delaware courts - from decisions defining the roles of directors in mergers and acquisitions to emerging doctrines applicable to unsolicited takeovers, new valuation standards and more The complete statutory framework underlying Delaware corporate law and business organizations, including the newest 2011 amendments to the General Corporation Law Practical strategies to resolve legal issues and accomplish corporation transactions More than 100 model forms to help resolve any problem or complete any purpose related to the establishment or operation of a Delaware business entity Discussion of developments in corporate governance and director and officer liability issues Also included is the Statutory Deskbook 2012 Edition, which contains the complete text with all the 2011 amendments of the principal Delaware business organizations statutes, including: The Delaware General Corporation Law Limited Liability Company Act Statutory Trust Statute Revised Uniform Limited Partnership Act Related provisions of the State of Delaware Constitution, Franchise Tax Law, and Code The included CD-ROM is an electronic version of the Statutory Deskbook which will help cut hours off your research time. If you would like more details about this product, or would like to order a copy online, please click here. Full Article