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Securities Regulation in Cyberspace, 3rd Edition

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.




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Canadian Corporate Secretary's Guide

The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions.

Your subscription includes:

  • a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries
  • the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers)
  • a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities
  • in-depth commentary on the following key corporate secretarial topics:
    1. duties and responsibilities of the corporate secretary
    2. incorporation
    3. corporate finance
    4. corporate governance
    5. financial disclosure
    6. meetings
    7. corporate reorganizations
    8. extra-provincial businesses
    9. stock exchange requirements
    10. special issues, including:
      • competition law
      • consumer legislation
      • banking and insurance
      • intellectual property
      • labour relations and human rights
      • administrative law

Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! 


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Why Financial Planning is Important to Accountants Archived Webinar 2012

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

  • Why accounting professionals should be providing financial planning
  • The revenue opportunities
  • The benefits for clients and the Accountant
  • Finding the right fit – in-house resource or partnering with an external financial advisor.
  • The challenges of launching financial planning services

Part Two:
Best Practices in Financial Planning for Accountants Archived Webinar 2012

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US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.
This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.
THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

Complimentary Special report: www.cch.ca/Sunset

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University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue)

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.




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U.S. Master Property Tax Guide (2014)

A practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes.

Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes:

  • property subject to tax
  • exemptions and exclusions available for different classes of property and taxpayers
  • how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax
  • currently available credits and abatements of property tax
  • options available to taxpayers prior to the state court system
  • property tax due dates
  • key contacts in the various taxing jurisdictions, and more.


Related Products

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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)
Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (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.




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U.S. Master Property Tax Guide (2012)

Available: March 2012

Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes.

Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes:

- property subject to tax
- exemptions and exclusions available for different classes of property and taxpayers
- how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax
- currently available credits and abatements of property tax
- options available to taxpayers prior to the state court system
- property tax due dates
- key contacts in the various taxing jurisdictions, and more.

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




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Transfer Pricing: Rules, Compliance and Controversy (4th Edition)

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

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Schwarz on Tax Treaties, 3rd E

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The Professional's Diary 2010

Please purchase the latestd edition.

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The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)

Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler

This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount."

  • How does the surtax work
  • What is "investment income"
  • What is modified adjustment gross income
  • What are the best strategies to reduce MAGI
  • What are the best strategies to reduce investment income
  • How life insurance will play an expanded role in income tax planning
  • Will tax-exempt bonds continue to make sense
  • How will tax deferred annuities work under the surtax
  • Why Roth conversion will be a powerful strategy and more

Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT)
Chapter 2. Application of the UIMCT to Individuals
Chapter 3. Application of the UIMCT to Trusts and Estates
Chapter 4. 2012 UIMCT Planning for Individuals and Businesses
Chapter 5. UIMCT Planning for 2013 and Later Years

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




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Taxation of the Entertainment Industry, 2014 (U.S.)

Author: Schuyler M. Moore

Taxation of the Entertainment Industry is an insightful treatise that helps practitioners in entertainment tax planning spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.

Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:

  • Know how the law characterizes ownership rights and interests
  • Choose a business form that provides maximum tax advantage
  • Determine the best time to report and recognize income
  • Reduce the tax burden through deductions, depreciation, and the investment tax credit
  • Avoid liability for failure to withhold wages
  • Realize tax deferral and tax savings through foreign production or distribution
  • Discover innovative and creative strategies for financing film production and distribution, and  
  • Pay close attention to the special tax considerations that apply to talent.
Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.
  • Overview
  • Fundamental Characterization Issues
  • Choice of Entity
  • Income Recognition, Timing and Characterization
  • Deductions and Depreciation
  • Wage Withholding
  • Foreign Production and Distribution
  • U.S. Tax Withholding on Foreign Persons
  • Financing Using Domestic Tax Shelters
  • Other Financing Methods
  • Tax Planning for Talent
  • California Taxation
  • The Sports Industry
  • The Music Industry
  • Film Financing
  • Forms
9780808039631    6" x 9"      456 pages

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Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis

Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis.

The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.

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




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Summary and Analysis of Fiscal Year 2015 U.S. Budget Proposal

Complimentary: www.cch.ca/2015USBudget

On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget.

CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal.

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.




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Social Media: Legal Risk & Corporate Policy

Published: May 2013


As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices.

To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with:

  • The only practical, social media policy-creation toolkit that includes sample provisions
  • Proven techniques for navigating conflicts between policy and privacy
  • Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns
  • Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen

Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues.

You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com.


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Small Business & Self-Employed Tax Issues, 2013 (U.S.)

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
-    Acc

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




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Sarbanes-Oxley Act: Planning & Compliance

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.




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ProSystem fx Tax for U.S. tax returns

When you need to complete a U.S. tax return, put the power of Wolters Kluwer tax software to work for you with ProSystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State).

  • Used by more than 2/3 of the top 30,000 U.S. firms
  • Used by nearly 50% of the top Canadian accounting firms

Features:

  • Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use
  • All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8938, 8833, 8858, FBAR 114 and 114A, etc.
  • The best system and tax support in the industry! Even during tax season, our customer support is always there when needed!
  • Complete e-filing modules – including MeF. You can e-file from Canada all e-fillable forms (not just compulsory ones) including FBAR forms 114 and 114A.
  • Works from local installation or from Wolters Kluwer’s servers.
  • Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation
  • Displays prior-year amounts on screen
  • Free electronic conversion of client data from most popular U.S. tax packages - in your office.
  • Flexible data entry
  • Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens
  • A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry
  • Classroom-quality interactive training via the Internet
  • More field or form-specific help than any other tax program
  • Links to explanations on IntelliConnect
  • Previous year archives and Network options are also available.

For orders received before December 1st 2014,
2013 disk will be sent immediately free of charge.

Highlights

Automatic calculations, overrides, complete diagnostics, and optimizations are available for every type of U.S. return.

  • Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR)
  • Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F)
  • Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns including 8865

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




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ProSystem fx Practice Management

ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.

You get all the tools you need to manage your firm:

  • firm and employee dashhboard,
  • time and expense entry,
  • billing and invoicing,
  • accounts receivable,
  • project management,
  • contact management,
  • reporting,
  • marketing tools to generate mass emails, labels and letters

Three levels of ProSystem fx Practice Management are available:

Basic Edition - More features than any comparable tax and accounting billing package.
Office Edition - The Microsoft® Sequel Express solution.
Enterprise Edition - The optimal Microsoft® Sequel solution.

Download the brochure:

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




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ProSystem <em>fx</em> Tax: for U.S. Tax Returns

When you need to complete a U.S. tax return, put the power of CCH tax software to work for you with Prosystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State).

  • Used by 65% of the top 30,000 U.S. firms
  • Used by nearly 50% of the top Canadian accounting firms

Features include:

  • Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use
  • All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8833, etc.
  • The best system and tax support in the industry! Even during tax season, our customer support is always there when needed!
  • Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation
  • Displays prior-year amounts on screen
  • Complete efiling modules
  • Free electronic conversion of client data from most popular U.S. tax packages - in your office.
  • Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens
  • A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry
  • Classroom-quality interactive training over the Internet
  • More field or form-specific help than any other tax program
  • Links to explanations on IntelliConnect
Highlights

Automatic calculations, overrides, diagnostics, and optimizations are available for every type of U.S. return.

  • Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR)
  • Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F)
  • Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns
  • Fiduciary (1041) - Easily handles compliance requirements while offering complete presentation flexibility for all major types of estates and trusts
  • Estate & Gift (706/709) - Handle all your estate and gift tax returns, with the features and capabilities you've come to expect from the industry leader - CCH

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




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Privacy and Data Security Law Deskbook

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

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

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

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

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

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




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Price on Contemporary Estate Planning (2015) (U.S.)

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


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Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
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Full Article


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Price on Contemporary Estate Planning (2014) (U.S.)

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:

  1. Client counseling
  2. Durable powers of attorney
  3. Living wills
  4. Private annuities
  5. Charitable remainder trusts
  6. Life insurance
  7. Lifetime noncharitable gifts
  8. Closely held business interests
  9. Community and marital property
  10. Retirement plans and IRAs
  11. Post-mortem planning
  12. 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 (2014

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Preparing Your Tax Returns - Tax Guides


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.




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PDFlyer

Reach a new level of productivity with your tax compliance preparation.

Designed to facilitate the audit preparation workflow process, PDFlyer™ is a powerful Adobe® Acrobat® plug-in that lets you efficiently prepare audits using multiple PDF files in a paperless environment.

Simple, Efficient and Effective

During busy season, professional staff time is at a premium. Leverage the latest technology with PDFlyer. This unique tool allows you to customize Adobe® Acrobat® with user-friendly features, including:

File Merging Capabilities - Combine multiple bookmarked PDF files into a single file, merging the contents of common bookmarks.

The Calculator - Create and attach digital adding machine tapes.

Tickmarks -Add workpaper consistency with CPA-specific tickmarks. Plus, new CCH Engagement tickmarks give Engagement users the ability to markup PDF files consistent with Word® and Excel® documents.

Hyper-Linked Connectors - Quickly reference common items within a document and effortlessly move back and forth between them.

Status Stamp - Easily include sign-offs to a document. Status Stamp functionality allows you to insert a stamp containing user-defined text, as well as the current date and time. You also have the option of color coding the edge of the page and its associated bookmark if desired. This functionality lets you know at a glance that a particular page or group of pages have been worked on or reviewed, and by whom.

User Stamps - Create custom stamps with any image that can be opened in Acrobat®.

Time-Saving Features
 

  • Simultaneously move pages when the associated bookmark is moved, whether that bookmark contains a single page or multiple pages. A feature not found in Acrobat®, this assures that pages are always in the same order as their associated bookmarks.
  • Effectively work on up to five monitors at the same time.
  • Title documents quickly and easily, allowing you to efficiently move between multiple open PDF documents.
  • Rotate pages at the touch of a button. Unlike standard Acrobat® functionality, the pages retain their new orientation when the file is saved.
Complete You Accounting and Audit Workflow
 
As part of CCH Accountants Suite, PDFlyer works in conjunction with several other CCH® products to help provide a seamless work¬flow and proficient audit management system. When used together, these tools break down access barriers and drive higher levels of conven

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

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

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


Related Products

New York Residency and Allocation Audit Handbook (2014)
New York State Personal Income Tax Law and Regulations (As of January 1, 2014)
New York State Sales and Use Tax Law and Regulations
State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide, Mid-Year Edition (2014)
Multistate Corporate Tax Guide, 2015 Edition  (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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

Available: February 2012

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

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

Related Products of Interest

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

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

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




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New York State Sales and Use Tax Law and Regulations

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

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


Related Products

New York Residency and Allocation Audit Handbook (2014)
New York State Personal Income Tax Law and Regulations (As of January 1, 2014)
New York State Tax Law (As of January 1, 2014)
State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide, Mid-Year Edition (2014)
Multistate Corporate Tax Guide, 2015 Edition  (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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




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

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

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

Related Products

New York Residency and Allocation Audit Handbook (2014)
New York State Sales and Use Tax Law and Regulations
New York State Tax Law (As of January 1, 2014)
State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide - Mid-Year Edition (2014)
Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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




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

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

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

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




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

Available: March 2012

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

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

Related books:


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

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

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

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




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

Available: March 2012

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

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

Related Products of Interest

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

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

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




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New York Sales & Use Tax Answer Book (2013)

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

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

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New York Residency and Allocation Audit Handbook (2014)

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

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

Related Products

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



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Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition

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

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

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

Why choose Nathan’s Company Meetings?

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

 



What's New, in the 10th Edition?

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

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Multistate Corporate Tax Guide — Mid-Year Edition (2013)

Authors: John C. Healy and Michael S. Schadewald

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

This Edition is divided into five parts.

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

800 pages

Related Products

State Tax Handbook (2013)

Multistate Corporate Tax Guide, 2013 Edition (2 volumes)

Multistate Tax Guide to Pass-Through Entities (2013)

New York Sales & Use Tax Answer Book (2013)

Sales and Use Tax Answer Book (2013)

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

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

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





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Multistate Corporate Tax Guide - Mid-Year Edition (2012)

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

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

Part I—Multistate Corporate Income Taxes

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

Part II—Sales and Use Taxation

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

Part III—Streamlined Sales Tax

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

Part IV—Tax Articles

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

Appendix

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

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




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Multistate Corporate Tax Guide - Mid-Year Edition (2011)

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

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

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

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

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




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Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo

When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E.Rocap as you plan, develop, and execute your M&A strategy.

In this five volume print set and CD-ROM combo, these expert practitioners offer you:

  • Solutions to real-life M&A problems as they arise in negotiations
  • Step-by-step analysis of typical and non-typical mergers transactional permutations
  • Checklists, flow charts, and other at-a-glance mergers practice materials

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you:

  • A complete document structured to embody your client's M&A interests
  • Clauses addressing a wide variety of specific mergers situations
  • Specific language for even the smallest mergers and acquisitions variations you're likely to encounter
  • Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

  • New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations
  • New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements
  • New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

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




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

Author: Rosalee Hacker, CPA

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

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

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

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

TABLE OF CONTENTS

Part I:  Common Interest Realty Associations

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

Part II:  Audit Engagements

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

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Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition

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

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

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

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

Companion Website: www.aspenlawschool.com/oates_enquist

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International Encyclopaedia of Laws: Private International Law

This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date.

Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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International Encyclopaedia of Laws: Medical Law

Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system.

An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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International Encyclopaedia of Laws: Intergovernmental Organizations

The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure.

It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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




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International Encyclopaedia of Laws: Intellectual Property

This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property.

Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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International Encyclopaedia of Laws: Insurance Law

This resource is an in-depth updated reference source concerning all aspects of insurance law in the industrialized countries of the world. Using the same comprehensive format as the other International Encyclopaedia of Laws publications, this set on insurance law includes general background information and specific country law in each national monograph.

In addition to national monographs, the book contains a Codex with the basic legislation, which the European Union, the European Economic Area and the Swiss Confederation have adopted with regard to private insurance. Forthcoming international monographs will examine European Community Insurance as well as the roles of prominent associations such as AIDA, BIPAR and CEA.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

 


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International Encyclopaedia of Laws: Family and Succession Law

Family and succession law are tightly bound together. Succession law is usually based on kindred relationships as established by family law. The trends established in the marital property laws and succession laws are often a result of developments in family law.

Equality of spouses and of all children, regardless of their descent, is not without consequences for marital property laws and succession law. Therefore, this comprehensive comparative looseleaf set covers family law together with marital property law and succession law. In addition to the national monographs this subset of the International Encyclopaedia of Laws currently includes a monograph for the European Union.

This set is primarily intended for judges, notaries, lawyers and registrars of civil status who find themselves having to apply foreign laws as a result of applicable international private law. However, it is also of great value to academics and researchers, for whom it stimulates comparative studies by providing the necessary basic materials of family and succession law.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

 


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International Encyclopaedia of Laws: Environmental Law

This set in the International Encyclopaedia of Laws covers national and international environmental law. National monographs contain a description of the country's environmental legislation, an overview of the basic principles of environmental law, the historical background, the role of governmental institutions and the sources of environmental law.

Other subjects covered for each country include pollution control legislation, nature and conservation management, zoning and land-use planning, liability questions and judicial remedies. In addition, international monographs cover international legislation and treaties and the environmental legislation of the European Economic Community.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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International Encyclopaedia of Laws: Energy Law

The complex law surrounding energy production and the exploitation of natural resources has reached the legal foreground both nationally and internationally. Numerous countries have enacted new legislation in recent years concerning nuclear power generation, the use of non-renewable resources, transportation of hazardous materials and other issues raised by energy production processes.

Other branches of law have inevitably become bound up with energy law, making it difficult for the legal practitioner to gain a clear appreciation of the entire field, especially in a transnational context.

Each national monograph in this book contains a general introduction, a description of the country's energy legislation, an overview of the basic principles of energy law, the historical background, the role of governmental institutions and the sources of energy law in that country's legal system. Each country's regulatory framework concerning electricity, gas, petrol and coal is fully set forth.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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