an Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT Available: April 2012 Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. CONTENTS: 1. Introduction to Tax-Exempt Organizations 2. Distinctions Between Private Foundations and Public Charities 3. Organizational and Operational Considerations 4. Private Inurement, Private Benefit, and Intermediate Sanctions 5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business 6. Political and Legislative Activities of Public Charities 7. Private Foundation Excise Taxes 8. Exemption Application Procedures 9. Annual Returns and Disclosure Requirements 10. Charitable Contribution Deduction Requirements and Information for Donors Appendix A: Sample Form 1023 and Accompanying Documents Appendix B: Sample Form 1024 and Accompanying Documents Appendix C: Sample Forms 990, 990-PF, and 990-T Appendix D: Publication 557 Appendix E: Publication 3833 Related books: Form 990 Compliance Guide, 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:42:58 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General Principles Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning 9780808039341 7" x 10" 1,200 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Full Article
an Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:57:07 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate - General Principles Chapter 14 Estate Planning with Real Estate - Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning Related Products Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series Federal and State Taxation of Limited Liability Companies (2014) Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Full Article
an Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:00:59 GMT Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: 1. Decide if the transaction should be taxable or nontaxable. 2. Structure the deal for the best results–stock or asset acquisition. 3. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs Related Products 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) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:57:14 GMT Author: Glenn R. Carrington Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: Decide if the transaction should be taxable or nontaxable. Structure the deal for the best results–stock or asset acquisition. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs 9780808039327 7" x 10" 1,090 pages Related Products U.S. Master Bank 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.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) ReveIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Summary and Analysis of Fiscal Year 2015 U.S. Budget Proposal By www.cch.ca Published On :: Tue, 18 Mar 2014 09:51:13 GMT 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. Full Article
an Strategic Use of Trusts in Tax and Estate Planning By www.cch.ca Published On :: Wed, 25 Jul 2012 08:52:25 GMT Strategic Use of Trusts in Tax and Estate Planning provides comprehensive and concise coverage of practical strategies and tactics to maximize the use of trusts in tax, estate and financial planning. Specifically designed for tax, legal and financial planning professionals, this is an essential resource for researching inter-vivos and testamentary trusts and understanding their domestic and foreign use. It clearly identifies tax savings situations, measures the risks involved and points out the items that can compromise the recourse of a trust for tax and financial planning purposes. This thorough guide provides an in-depth analysis of the attribution rules including recent CRA technical interpretations and court cases dealing with trusts and the attribution rules. In a dynamic and practical way, the author shares her extensive knowledge of the trust as a vehicle for planning. You will discover that the trust can not only be part of an estate planning framework, but can also be used in a vast number of situations. With this resource, you will be able to elaborate innovative strategies more easily and better understand the sometimes complex statutory framework. About the author Caroline Rhéaume, LL.L, M.Fisc., Adm.A., TEP, has her own firm and specializes in Canadian, American and French tax and estate planning, the use of trusts, incentive compensation of senior management and expatriate taxation. She also developed an expertise in the taxation of investments. She provides tax consulting services to high-net-worth individuals and families and oversees the coordination and administration of these services across Canada, France and the United States. Caroline gained her international experience working with multinational clients of all sizes. She is also the first professional from the province of Quebec to have completed the Seven Stages of Money Maturity program offered by the Kinder Institute that trains and coaches financial advisors worldwide. Ms. Rhéaume is the author of the best sellers Utilisation des fiducies en planification fiscale et financière and Stratégies de planification utilisant des fiducies, two books also publisIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an State Tax Handbook (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 13:35:02 GMT Provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included. 9780808038719 6" x 9" 696 pages Related Products 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 GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an State Tax Handbook (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:27:51 GMT The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The 2014 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2013 to give practitioners up-to-date state tax information entering tax season. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 will be included. Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Guidebook to California Taxes 2014 Guidebook to Florida Taxes 2014 Guidebook to North Carolina Taxes 2014 Guidebook to Ohio Taxes 2014 Guidebook to Pennsylvania Taxes 2014 Guidebook to Illinois Taxes 2014 Guidebook to New Jersey Taxes 2014 Guidebook to New York Taxes 2014 Guidebook to MassachusettsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article an Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article an ProSystem fx Practice Management By www.cch.ca Published On :: Wed, 07 May 2014 14:21:21 GMT 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: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article an Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) 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) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) 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) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York State Tax Law (As of January 1, 2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:44:19 GMT 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:16:35 GMT 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. Full Article an New York State Sales and Use Tax Law and Regulations By www.cch.ca Published On :: Thu, 21 Mar 2013 10:36:40 GMT 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. Full Article an New York State Personal Income Tax Law and Regulations (As of January 1, 2014) By www.cch.ca Published On :: Thu, 19 Dec 2013 15:23:26 GMT 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. Full Article an New York State Personal Income Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:26:32 GMT 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. Full Article an New York State Personal Income Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:10:42 GMT Available: March 2012 An authoritative source of essential information for those who work with personal income tax issues in New York. It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related books: New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) Guidebook to New York Taxes (2012) State Tax Handbook (2012) California Income Tax Laws and Regulations Annotated (2012) Guidebook to California Taxes (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) GuideboIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York State Corporation Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:22:14 GMT 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. Full Article an New York State Corporation Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:03:27 GMT 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. Full Article an New York Sales & Use Tax Answer Book (2013) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:23:51 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT 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 an Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT 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 corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Multistate Guide to Estate Planning (2015) (w/CD) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:11:14 GMT Author: Jeffrey A. Schoenblum Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the charts generally reflects state laws in effect on May 31, 2014. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Non-resident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates 14 State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes 9780808039259 8-1/2" x 11" 1,248 pages 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.) U.S. Master Estate and Gift Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Multistate Guide to Estate Planning (2014) (w/CD) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:05:31 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2013. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Nonresident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes Related Products Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Multistate Guide to Estate Planning (2013) (w/CD) By www.cch.ca Published On :: Mon, 29 Oct 2012 14:05:58 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2012. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. 1. Formal Will Requirements 2. Proving Foreign Wills 3. Nonresident Qualification as a Fiduciary 4. Small Estates Procedure 5. Will Substitutes 6. The Rights of a Spouse 7. Intestate Succession 8. Asset Protection 9. Rule Against Perpetuities 10. Living Will 11. Status of Children Conceived by Assisted Reproduction Techniques 12. Contracts Resulting in State Taxation of an Estate's Income 13. Income Tax Rates for Trusts & Estates 14. State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Minerals and Natural Resources Tax Issues, 2013(U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:37:53 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Operation of Oil and Gas Properties - Royalty and Production Payments from Mineral Property - Mineral Production Payments - Oil and Gas Geological and Geophysical Expenses - Intangible Drilling and Development Costs (IDC) - Deduction for Tertiary Injectants - Mine Exploration Expenses - Mine Development Expenses - Deduction for Domestic Production Activities - At-Risk Rules - Passive Activity Losses Depletion, Depreciation, and Amortization - Depletion Deductions—Economic Interest of Property - Definition of Property Subject to Depletion - Cost Depletion - Percentage Depletion - Depreciation of Improvements to Depletable Property Sale, Exchange, or Disposition - Basis in Mineral Property - Gain or Loss on Disposition of Mineral Property — Dealer Dispositions - Gain or Loss on Disposition of Coal and Iron Ore - Abandonment or Worthlessness of Mineral Property - Unitization Agreements Alternative Minimum Tax - AMT Adjustment for Exploration and Development Costs - Intangible Drilling Costs—AMT Tax Preference Item - Percentage Depletion—Tax Preference Item - AMT Credit Carryforward Tax Credits - Nonconventional Source Fuel Credit - Foreign Tax Credit - Carbon Dioxide Capture Credit Timber Income and Deduction - Gain or Loss on the Cutting of Timber - Timber Casualty LossIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo By www.cch.ca Published On :: Tue, 22 Jan 2013 13:56:29 GMT 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. Full Article an Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:13:35 GMT Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031 Author: Nancy N. Grekin, J.D. Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations. Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law. Topics covered include: Types of Exchanges Essential Elements of a Section 1031 Exchange The Starker Case and the Evolution of Deferred Exchanges Deferred Exchanges Under the Regulations Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation Mechanics and Documentation of Exchanges Multiple Property Exchanges Exchanges by Entities: Transfers of Exchange Property to and from Entities Reverse Exchanges Build-to-Suit Exchanges Related Party Exchanges Personal Property Exchanges Reporting Code Section 1031 Exchanges The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include: Designated Property Exchange Agreement Buyer-Accommodator Exchange Agreement Assignment of Relinquished Property Contract Direct Exchange Agreement Build to Suit Exchange Agreement with Accommodator 240 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:49:56 GMT 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:&nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Kluwer IP Law.com / Manual IP Online By www.cch.ca Published On :: Thu, 24 Apr 2014 11:12:44 GMT Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice. With Kluwer IP Law Online, you can access all three modules: MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary. Features & Benefits: - Exclusive content provided by award-winning law firms and highly esteemed authors - Save time on research with a single resource - Overview of recently added materials - User Manual and customized training sessions available - Availability of MARC Records - Time Saving Practice Tools like Smart Charts - Sign up and access archives - Search across external resources such as the EPO and WIPO - Current awareness: News Alerts, Patent Blog and Copyright Blog View a free demo OR Download the brochure POWERFUL This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions. CONVENIENT Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere. AUTHORITATIVE Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals. “Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.” Wouter Pors, Head of IP, Bird & Bird The Netherlands ORDER THE BROWN BOOK IN PRINT If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Investment Planning Answer Book, (2013) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:05:13 GMT Author: Jay L. Shein This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals. Investment Planning Essentials Investment Tools and Vehicles Introduction to Portfolio Theory and Asset Allocation Portfolio Strategy and Design Asset Allocation Methodology Risk Adjusted Measures of Return Portfolio Opportunity Distributions Tax Efficient Strategies Alternative Investment Strategies Mutual Funds Behavioral Finance Monte Carlo Simulation Value at Risk (VAR) Total Return Trust Software, Technology, and Materials for Investing Software, Technology, and Materials for Investment Research Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence Absolute Return Versus Relative Return Portfolio Monitoring, Rebalancing and Changing Investment Statistical Concepts and Evaluation Methods 504 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Investment Planning Answer Book (2012) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:42:25 GMT This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals. 1. Investment Planning Essentials 2. Investment Tools and Vehicles 3. Introduction to Portfolio Theory and Asset Allocation 4. Portfolio Strategy and Design 5. Asset Allocation Methodology 6. Risk Adjusted Measures of Return 7. Portfolio Opportunity Distributions 8. Tax Efficient Strategies 9. Alternative Investment Strategies 10. Mutual Funds 11. Behavioral Finance 12. Monte Carlo Simulation 13. Value at Risk (VAR) 14. Total Return Trust 15. Software, Technology, and Materials for Investing 16. Software, Technology, and Materials for Investment Research 17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence 18. Absolute Return Versus Relative Return 19. Portfolio Monitoring, Rebalancing and Changing 20. Investment Statistical Concepts and Evaluation Methods If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Investment Disputes Under NAFTA: An Annotated Guide to NAFTA Chapter 11 By www.cch.ca Published On :: Tue, 19 May 2009 12:57:34 GMT With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law. Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal. If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Introduction to Federal Income Taxation in Canada, 34th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:19:03 GMT Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary. Power Point slides: Updated, customizable, and designed to assist instructors with program delivery. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested If you would like more details about this product, or would like to order a copy online, please click here. Full Article an International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:58:12 GMT This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. It shows the practitioner how to: Structure international corporate transactions for maximum benefit. Minimize liability under applicable treaties, U.S. law, and applicable foreign law. Practice effectively within the often inconsistent web of legal authority. Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis. Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..673..1344..2015..2686..3357..4028..4699..53706586 6587 65886708» Recent Trending The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: Cleaning EIFS The Finish Line: Earthquakes and EIFS The Finish Line: Adhesives vs. Mechanical Fasteners The Finish Line: EPS Vs. Polyisocyanurate Insulation The Finish Line: Sealants The Finish Line: Building Walls in the Land Down Under EPDs, HPDs and Red Lists (Oh My)! 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an State Tax Handbook (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 13:35:02 GMT Provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included. 9780808038719 6" x 9" 696 pages Related Products 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 GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an State Tax Handbook (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:27:51 GMT The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The 2014 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2013 to give practitioners up-to-date state tax information entering tax season. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 will be included. Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Guidebook to California Taxes 2014 Guidebook to Florida Taxes 2014 Guidebook to North Carolina Taxes 2014 Guidebook to Ohio Taxes 2014 Guidebook to Pennsylvania Taxes 2014 Guidebook to Illinois Taxes 2014 Guidebook to New Jersey Taxes 2014 Guidebook to New York Taxes 2014 Guidebook to MassachusettsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Scott and Ascher on Trusts, Fifth Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:42:53 GMT Now including all eight volumes updated in this edition, Scott and Ascher on Trusts, Fifth Edition (formerly published as Scott on Trusts) is widely regarded as the leading authority on the law of trusts. It offers practical advice on the creation, administration, and termination of all kinds of trusts, as well as incisive analysis of the underlying principles of trust law. The duties of trustees and the rights of beneficiaries, would-be beneficiaries, and third parties are constantly being changed and redefined. This preeminent resource keeps you abreast of the latest developments in trust law, enabling you to resolve trust problems efficiently and effectively with regular updates integrating the latest court decisions and legislative changes. It allows you to examine the full range of your options at every stage, from client counseling to final distribution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for "information and explanation" when you can have step-by-step guidance and advice? If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
an Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an ProSystem fx Practice Management By www.cch.ca Published On :: Wed, 07 May 2014 14:21:21 GMT 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: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Privacy and Data Security Law Deskbook By www.cch.ca Published On :: Wed, 23 Jan 2013 09:53:05 GMT An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation. It enables you to comply with data privacy laws relating to: Marketing efforts – including standards governing online behavioral advertising and targeted marketing Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act Government surveillance – including the latest developments in warrantless wiretapping Social networking – including the FTC's current approach Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to: Navigate the various breach notification requirements in the more than 45 states that have such laws in place Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Price on Contemporary Estate Planning (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:37:13 GMT Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Full Article
an Price on Contemporary Estate Planning (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:47:38 GMT Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) 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) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) 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) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York State Tax Law (As of January 1, 2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:44:19 GMT 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:16:35 GMT 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. Full Article an New York State Sales and Use Tax Law and Regulations By www.cch.ca Published On :: Thu, 21 Mar 2013 10:36:40 GMT 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. Full Article an New York State Personal Income Tax Law and Regulations (As of January 1, 2014) By www.cch.ca Published On :: Thu, 19 Dec 2013 15:23:26 GMT 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. Full Article an New York State Personal Income Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:26:32 GMT 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. Full Article an New York State Personal Income Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:10:42 GMT Available: March 2012 An authoritative source of essential information for those who work with personal income tax issues in New York. It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related books: New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) Guidebook to New York Taxes (2012) State Tax Handbook (2012) California Income Tax Laws and Regulations Annotated (2012) Guidebook to California Taxes (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) GuideboIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York State Corporation Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:22:14 GMT 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. Full Article an New York State Corporation Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:03:27 GMT 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. Full Article an New York Sales & Use Tax Answer Book (2013) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:23:51 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT 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 an Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT 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 corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Multistate Guide to Estate Planning (2015) (w/CD) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:11:14 GMT Author: Jeffrey A. Schoenblum Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the charts generally reflects state laws in effect on May 31, 2014. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Non-resident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates 14 State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes 9780808039259 8-1/2" x 11" 1,248 pages 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.) U.S. Master Estate and Gift Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Multistate Guide to Estate Planning (2014) (w/CD) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:05:31 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2013. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Nonresident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes Related Products Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Multistate Guide to Estate Planning (2013) (w/CD) By www.cch.ca Published On :: Mon, 29 Oct 2012 14:05:58 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2012. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. 1. Formal Will Requirements 2. Proving Foreign Wills 3. Nonresident Qualification as a Fiduciary 4. Small Estates Procedure 5. Will Substitutes 6. The Rights of a Spouse 7. Intestate Succession 8. Asset Protection 9. Rule Against Perpetuities 10. Living Will 11. Status of Children Conceived by Assisted Reproduction Techniques 12. Contracts Resulting in State Taxation of an Estate's Income 13. Income Tax Rates for Trusts & Estates 14. State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Minerals and Natural Resources Tax Issues, 2013(U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:37:53 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Operation of Oil and Gas Properties - Royalty and Production Payments from Mineral Property - Mineral Production Payments - Oil and Gas Geological and Geophysical Expenses - Intangible Drilling and Development Costs (IDC) - Deduction for Tertiary Injectants - Mine Exploration Expenses - Mine Development Expenses - Deduction for Domestic Production Activities - At-Risk Rules - Passive Activity Losses Depletion, Depreciation, and Amortization - Depletion Deductions—Economic Interest of Property - Definition of Property Subject to Depletion - Cost Depletion - Percentage Depletion - Depreciation of Improvements to Depletable Property Sale, Exchange, or Disposition - Basis in Mineral Property - Gain or Loss on Disposition of Mineral Property — Dealer Dispositions - Gain or Loss on Disposition of Coal and Iron Ore - Abandonment or Worthlessness of Mineral Property - Unitization Agreements Alternative Minimum Tax - AMT Adjustment for Exploration and Development Costs - Intangible Drilling Costs—AMT Tax Preference Item - Percentage Depletion—Tax Preference Item - AMT Credit Carryforward Tax Credits - Nonconventional Source Fuel Credit - Foreign Tax Credit - Carbon Dioxide Capture Credit Timber Income and Deduction - Gain or Loss on the Cutting of Timber - Timber Casualty LossIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo By www.cch.ca Published On :: Tue, 22 Jan 2013 13:56:29 GMT 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. Full Article an Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:13:35 GMT Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031 Author: Nancy N. Grekin, J.D. Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations. Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law. Topics covered include: Types of Exchanges Essential Elements of a Section 1031 Exchange The Starker Case and the Evolution of Deferred Exchanges Deferred Exchanges Under the Regulations Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation Mechanics and Documentation of Exchanges Multiple Property Exchanges Exchanges by Entities: Transfers of Exchange Property to and from Entities Reverse Exchanges Build-to-Suit Exchanges Related Party Exchanges Personal Property Exchanges Reporting Code Section 1031 Exchanges The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include: Designated Property Exchange Agreement Buyer-Accommodator Exchange Agreement Assignment of Relinquished Property Contract Direct Exchange Agreement Build to Suit Exchange Agreement with Accommodator 240 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:49:56 GMT 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:&nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an Kluwer IP Law.com / Manual IP Online By www.cch.ca Published On :: Thu, 24 Apr 2014 11:12:44 GMT Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice. With Kluwer IP Law Online, you can access all three modules: MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary. Features & Benefits: - Exclusive content provided by award-winning law firms and highly esteemed authors - Save time on research with a single resource - Overview of recently added materials - User Manual and customized training sessions available - Availability of MARC Records - Time Saving Practice Tools like Smart Charts - Sign up and access archives - Search across external resources such as the EPO and WIPO - Current awareness: News Alerts, Patent Blog and Copyright Blog View a free demo OR Download the brochure POWERFUL This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions. CONVENIENT Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere. AUTHORITATIVE Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals. “Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.” Wouter Pors, Head of IP, Bird & Bird The Netherlands ORDER THE BROWN BOOK IN PRINT If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Investment Planning Answer Book, (2013) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:05:13 GMT Author: Jay L. Shein This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals. Investment Planning Essentials Investment Tools and Vehicles Introduction to Portfolio Theory and Asset Allocation Portfolio Strategy and Design Asset Allocation Methodology Risk Adjusted Measures of Return Portfolio Opportunity Distributions Tax Efficient Strategies Alternative Investment Strategies Mutual Funds Behavioral Finance Monte Carlo Simulation Value at Risk (VAR) Total Return Trust Software, Technology, and Materials for Investing Software, Technology, and Materials for Investment Research Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence Absolute Return Versus Relative Return Portfolio Monitoring, Rebalancing and Changing Investment Statistical Concepts and Evaluation Methods 504 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Investment Planning Answer Book (2012) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:42:25 GMT This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals. 1. Investment Planning Essentials 2. Investment Tools and Vehicles 3. Introduction to Portfolio Theory and Asset Allocation 4. Portfolio Strategy and Design 5. Asset Allocation Methodology 6. Risk Adjusted Measures of Return 7. Portfolio Opportunity Distributions 8. Tax Efficient Strategies 9. Alternative Investment Strategies 10. Mutual Funds 11. Behavioral Finance 12. Monte Carlo Simulation 13. Value at Risk (VAR) 14. Total Return Trust 15. Software, Technology, and Materials for Investing 16. Software, Technology, and Materials for Investment Research 17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence 18. Absolute Return Versus Relative Return 19. Portfolio Monitoring, Rebalancing and Changing 20. Investment Statistical Concepts and Evaluation Methods If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Investment Disputes Under NAFTA: An Annotated Guide to NAFTA Chapter 11 By www.cch.ca Published On :: Tue, 19 May 2009 12:57:34 GMT With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law. Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal. If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Introduction to Federal Income Taxation in Canada, 34th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:19:03 GMT Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary. Power Point slides: Updated, customizable, and designed to assist instructors with program delivery. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested If you would like more details about this product, or would like to order a copy online, please click here. Full Article an International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:58:12 GMT This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. It shows the practitioner how to: Structure international corporate transactions for maximum benefit. Minimize liability under applicable treaties, U.S. law, and applicable foreign law. Practice effectively within the often inconsistent web of legal authority. Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis. Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..673..1344..2015..2686..3357..4028..4699..53706586 6587 65886708» Recent Trending The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: Cleaning EIFS The Finish Line: Earthquakes and EIFS The Finish Line: Adhesives vs. Mechanical Fasteners The Finish Line: EPS Vs. Polyisocyanurate Insulation The Finish Line: Sealants The Finish Line: Building Walls in the Land Down Under EPDs, HPDs and Red Lists (Oh My)! 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an Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) 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) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) 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) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an New York State Tax Law (As of January 1, 2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:44:19 GMT 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:16:35 GMT 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. Full Article
an New York State Sales and Use Tax Law and Regulations By www.cch.ca Published On :: Thu, 21 Mar 2013 10:36:40 GMT 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. Full Article
an New York State Personal Income Tax Law and Regulations (As of January 1, 2014) By www.cch.ca Published On :: Thu, 19 Dec 2013 15:23:26 GMT 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. Full Article
an New York State Personal Income Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:26:32 GMT 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. Full Article
an New York State Personal Income Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:10:42 GMT Available: March 2012 An authoritative source of essential information for those who work with personal income tax issues in New York. It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related books: New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) Guidebook to New York Taxes (2012) State Tax Handbook (2012) California Income Tax Laws and Regulations Annotated (2012) Guidebook to California Taxes (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) GuideboIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an New York State Corporation Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:22:14 GMT 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. Full Article
an New York State Corporation Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:03:27 GMT 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. Full Article
an New York Sales & Use Tax Answer Book (2013) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:23:51 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT 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
an Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT 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 corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Multistate Guide to Estate Planning (2015) (w/CD) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:11:14 GMT Author: Jeffrey A. Schoenblum Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the charts generally reflects state laws in effect on May 31, 2014. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Non-resident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates 14 State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes 9780808039259 8-1/2" x 11" 1,248 pages 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.) U.S. Master Estate and Gift Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Multistate Guide to Estate Planning (2014) (w/CD) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:05:31 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2013. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. Formal Will Requirements Proving Foreign Wills Nonresident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes Related Products Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Multistate Guide to Estate Planning (2013) (w/CD) By www.cch.ca Published On :: Mon, 29 Oct 2012 14:05:58 GMT Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy-to-use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2012. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. 1. Formal Will Requirements 2. Proving Foreign Wills 3. Nonresident Qualification as a Fiduciary 4. Small Estates Procedure 5. Will Substitutes 6. The Rights of a Spouse 7. Intestate Succession 8. Asset Protection 9. Rule Against Perpetuities 10. Living Will 11. Status of Children Conceived by Assisted Reproduction Techniques 12. Contracts Resulting in State Taxation of an Estate's Income 13. Income Tax Rates for Trusts & Estates 14. State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Minerals and Natural Resources Tax Issues, 2013(U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:37:53 GMT A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws. Operation of Oil and Gas Properties - Royalty and Production Payments from Mineral Property - Mineral Production Payments - Oil and Gas Geological and Geophysical Expenses - Intangible Drilling and Development Costs (IDC) - Deduction for Tertiary Injectants - Mine Exploration Expenses - Mine Development Expenses - Deduction for Domestic Production Activities - At-Risk Rules - Passive Activity Losses Depletion, Depreciation, and Amortization - Depletion Deductions—Economic Interest of Property - Definition of Property Subject to Depletion - Cost Depletion - Percentage Depletion - Depreciation of Improvements to Depletable Property Sale, Exchange, or Disposition - Basis in Mineral Property - Gain or Loss on Disposition of Mineral Property — Dealer Dispositions - Gain or Loss on Disposition of Coal and Iron Ore - Abandonment or Worthlessness of Mineral Property - Unitization Agreements Alternative Minimum Tax - AMT Adjustment for Exploration and Development Costs - Intangible Drilling Costs—AMT Tax Preference Item - Percentage Depletion—Tax Preference Item - AMT Credit Carryforward Tax Credits - Nonconventional Source Fuel Credit - Foreign Tax Credit - Carbon Dioxide Capture Credit Timber Income and Deduction - Gain or Loss on the Cutting of Timber - Timber Casualty LossIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo By www.cch.ca Published On :: Tue, 22 Jan 2013 13:56:29 GMT 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. Full Article
an Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:13:35 GMT Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031 Author: Nancy N. Grekin, J.D. Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations. Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law. Topics covered include: Types of Exchanges Essential Elements of a Section 1031 Exchange The Starker Case and the Evolution of Deferred Exchanges Deferred Exchanges Under the Regulations Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation Mechanics and Documentation of Exchanges Multiple Property Exchanges Exchanges by Entities: Transfers of Exchange Property to and from Entities Reverse Exchanges Build-to-Suit Exchanges Related Party Exchanges Personal Property Exchanges Reporting Code Section 1031 Exchanges The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include: Designated Property Exchange Agreement Buyer-Accommodator Exchange Agreement Assignment of Relinquished Property Contract Direct Exchange Agreement Build to Suit Exchange Agreement with Accommodator 240 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:49:56 GMT 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:&nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Kluwer IP Law.com / Manual IP Online By www.cch.ca Published On :: Thu, 24 Apr 2014 11:12:44 GMT Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice. With Kluwer IP Law Online, you can access all three modules: MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary. Features & Benefits: - Exclusive content provided by award-winning law firms and highly esteemed authors - Save time on research with a single resource - Overview of recently added materials - User Manual and customized training sessions available - Availability of MARC Records - Time Saving Practice Tools like Smart Charts - Sign up and access archives - Search across external resources such as the EPO and WIPO - Current awareness: News Alerts, Patent Blog and Copyright Blog View a free demo OR Download the brochure POWERFUL This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions. CONVENIENT Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere. AUTHORITATIVE Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals. “Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.” Wouter Pors, Head of IP, Bird & Bird The Netherlands ORDER THE BROWN BOOK IN PRINT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Investment Planning Answer Book, (2013) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:05:13 GMT Author: Jay L. Shein This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals. Investment Planning Essentials Investment Tools and Vehicles Introduction to Portfolio Theory and Asset Allocation Portfolio Strategy and Design Asset Allocation Methodology Risk Adjusted Measures of Return Portfolio Opportunity Distributions Tax Efficient Strategies Alternative Investment Strategies Mutual Funds Behavioral Finance Monte Carlo Simulation Value at Risk (VAR) Total Return Trust Software, Technology, and Materials for Investing Software, Technology, and Materials for Investment Research Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence Absolute Return Versus Relative Return Portfolio Monitoring, Rebalancing and Changing Investment Statistical Concepts and Evaluation Methods 504 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Investment Planning Answer Book (2012) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:42:25 GMT This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals. 1. Investment Planning Essentials 2. Investment Tools and Vehicles 3. Introduction to Portfolio Theory and Asset Allocation 4. Portfolio Strategy and Design 5. Asset Allocation Methodology 6. Risk Adjusted Measures of Return 7. Portfolio Opportunity Distributions 8. Tax Efficient Strategies 9. Alternative Investment Strategies 10. Mutual Funds 11. Behavioral Finance 12. Monte Carlo Simulation 13. Value at Risk (VAR) 14. Total Return Trust 15. Software, Technology, and Materials for Investing 16. Software, Technology, and Materials for Investment Research 17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence 18. Absolute Return Versus Relative Return 19. Portfolio Monitoring, Rebalancing and Changing 20. Investment Statistical Concepts and Evaluation Methods If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Investment Disputes Under NAFTA: An Annotated Guide to NAFTA Chapter 11 By www.cch.ca Published On :: Tue, 19 May 2009 12:57:34 GMT With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law. Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Introduction to Federal Income Taxation in Canada, 34th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:19:03 GMT Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary. Power Point slides: Updated, customizable, and designed to assist instructors with program delivery. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:58:12 GMT This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. It shows the practitioner how to: Structure international corporate transactions for maximum benefit. Minimize liability under applicable treaties, U.S. law, and applicable foreign law. Practice effectively within the often inconsistent web of legal authority. Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis. Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
