ue

Canada issues scientific integrity guidance for federal researchers




ue

SEBI shuts down Mumbai offices due to Covid-19 scare

Two office buildings of SEBI were shutdown as an Assistant General Manager was found Covid-19 positive, sources confirmed to BusinessLine. SEBI has it




ue

NCD issue: Manappuram Fin gets nod

 Manappuram Finance and IIFL Finance on Friday said the Financial Resource Committee of their board of directors have approved the allotment of secure




ue

Fuel, gold to get costlier, sops for rural India

Finance Minister Nirmala Sitharaman on Friday hiked tax on petrol and diesel, raisedimport duty on gold, levied additional surcharge on super rich and brought a tax on high value cash withdrawals as she sought to spur growth with reduction in corporate tax and sops to housing sector, startups and electric vehicles.




ue

Hyundai Venue looks to conquer the urban jungle

'Will the Hyundai Venue be the next urban SUV to take the Indian market by storm? Possibly.'The only chink in the armour -- a minor one though -- is that the Venue, while spruced up for its weight class, doesn't look breathtakingly different from the other players in this crowded category,' says Pavan Lall.




ue

Quebec Tax Reporter - Newsletter

Quebec Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Quebec. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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




ue

CCH Catalogues

The Catalogue Request page allows you to download or request a paper version of a catalogue.

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




ue

Fair Value Measurements Answer Book (2011)


Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book) is the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC Topic 820's fair value measurement standards.

Includes all the ASC Topic 820 support materials you need to remain in compliance with all requirements, including common Q&A's, helpful practice aids, official FASB documents, and sample SEC filings.

Related Books:

 

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




ue

Revenue Recognition Guide (2012) (U.S.)

Available: December 2011

Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.

To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

Revenue Recognition Guide covers the following topics:

  • Revenue-Related Literature
  • General Principles
  • Multiple-Deliverable Revenue Arrangements
  • Product Deliverables
  • Service Deliverables
  • Intellectual Property Deliverables
  • Miscellaneous Issues
  • Contract Accounting
  • Software: A Complete Model
  • Presentation
  • Disclosures
  • Future Expectations
Related Books:

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




ue

U.S. Revenue Recognition Guide (2011)

Available: November 2010

Author: Scott Taub CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. 

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

This edition has been updated to reflect the new FASB Accounting Standards CodificationTM    and includes both pre- and post-Codification references for quick access to the information you need in the way that you prefer accessing it. 

The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.

Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies.
To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.

Material can be located several ways: the Cross-Reference lists pre- and post-Codification references and shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic.

Revenue Recognition Guide covers the following topics:

  • Revenue-Related Literature
  • General Principles
  • Multiple-Element Arrangements
  • Product Deliverables
  • Service Deliverables
  • Intellectual Property Deliverables
  • Miscellaneous Issues
  • Contract Accounting
  • Software: A Complete Model
  • Presentation
  • Disclosures
  • Future Expectations and Projects

Related Books:



ue

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Winter 2011 Edition)

Available: December 2010

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate.  This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. 

CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability.  And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.  

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions.  Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.  

CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution.

Related Books:

 

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




ue

Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2012)

Available: December 2011

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

Related Books:

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




ue

Quebec Tax Reporter

Complete, up-to-date coverage of tax law in the province

Quebec Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. With frequent updates, it provides full coverage of the latest developments in Quebec tax law as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Quebec sales tax (QST), fuel tax, municipal tax, resource tax, property tax, payroll tax and tobacco tax
  • Official government publications and commentary related to personal and corporate income tax
  • Comprehensive commentary on the QST – the most extensive available on the subject, prepared by the experts at Ryan. Commentary provides in-depth treatment of nuts and bolts issues such as registration, various types of supplies, and input tax refunds, more specialized or complex concepts such as organizational considerations, industry-specific issues, and place of supply rules, and everything in between.

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • Administration and personnel charts
  • A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time.  



Professionals who subscribe to Quebec Tax Reporter also find these publications instrumental to their practice:

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




ue

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)

Available: June 2012    

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included. 


Related books:

 

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




ue

Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition

The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to:
  • Search research content instantly
  • Access your applicable CCH subscriptions; all integrated
  • Save research to your electronic client files
  • Enjoy access virtually anywhere

Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada.

This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011.

Table of Contents (Condensed)

CHAPTER 1 – INTRODUCTION
CHAPTER 2 – REGISTRATION
CHAPTER 3 – SUPPLY
CHAPTER 4 – PLACE OF SUPPLY
CHAPTER 5 – VALUE OF CONSIDERATION
CHAPTER 6 – WHEN TAX IS PAYABLE
CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS
CHAPTER 8 – EXEMPT SUPPLIES
CHAPTER 9 – ZERO-RATED SUPPLIES
CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS
CHAPTER 11 – REBATES
CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS
CHAPTER 13 – FINANCIAL INSTITUTIONS
CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES
CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX
CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT

About the Author:

Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning.

In 2010, If you would like more details about this product, or would like to order a copy online, please click here.




ue

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

The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference.

  • The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma)
  • PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance.
  • Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency.
  • Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules.
  • To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction.
  • The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions.
  • Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans.
  • The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments
  • International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S.
  • Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues.
  • Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world.

Special Feature:

  • Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes.

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




ue

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

A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.

Business Income
-    Gross Receipts
-    Rental and Royalty Income
-    Interest and Dividends
-    Other Income
—    Cancelled Debts
—    Barter Income
-    Items Excluded from Income

Business Expenses
-    Trade or Business Expenses
-    Costs of Goods Sold (COGs)
-    Compensation and Benefits
-    Taxes and Interest
-    Rental Expenses
-    Code Sec. 179 Expensing and Depreciation
-    Car and Truck Expenses
-    Travel, Meals, and Entertainment
-    Home Office Expenses
-    Domestic Production Activities
-    Net Operating Losses (NOLs)
-    Other Business Expenses
-    Business Bad Debts
-    Casualty Losses
-    Research Expenses
-    Insurance
-    Charitable Contributions
-    Advertising
-    Legal and Professional Fees

Gains and Losses
-    Sale or Exchange of Business Property
-    Capital Gains and Losses
-    Like-Kind Exchanges
-    Involuntary Conversions
-    Installment Sales
-    Other Sales or Exchanges
-    Passive Activity Losses and At-Risk Rules
-    Hobby Losses

Business Tax Credits
-    General Business Credit
-    Investment Credit
-    Hiring and Retention Credits
-    Research Credit
-    Employer Credits
-    Energy and Fuel-Related Credits
-    Other Tax Credits

Tax Accounting
-    Acc

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




ue

Revenue Recognition Guide (2015) (U.S.)

Author: Scott A. Taub, CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

  • A Brief Survey of Revenue-Related Literature
  • General Principles
  • Multiple-Deliverable Revenue Arrangements
  • Product Deliverables
  • Service Deliverables
  • Intellectual Property Deliverables
  • Miscellaneous Issues
  • Contract Accounting
  • Software — A Complete Model
  • Presentation
  • Disclosures
  • Future Expectations
9780808038948    6" x 9"      600 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.)
CCH Accounting for Income Taxes, 2015 Edition (U.S.)
Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)
Tax Planning for Troubled Corporations (2015) (U.S.)
U.S. Master Depreciation Guide (2015) 

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




ue

Revenue Recognition Guide (2014) (U.S.)

Author: Scott A. Taub, CPA

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.

- Brief Survey of Revenue-Related Literature
- General Principles
- Multiple-Deliverable Revenue Arrangements
- Product Deliverables
- Service Deliverables
- Intellectual Property Deliverables
- Miscellaneous Issues
- Contract Accounting
- Software: A Complete Model
- Presentation
- Disclosures
- Future Expectations

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)

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




ue

Minerals and Natural Resources Tax Issues, 2013(U.S.)

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 Loss

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




ue

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition)

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013.

Presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

7-1/2" x 10"    5,296 pages


Related Products

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)

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




ue

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included.  


ue

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2011 Edition)

Available: June 2011

Provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2011

    • Reader-friendly format
    • Expanded page size and larger type fonts
    • Two-volume format.

      Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

       

      Related Books:

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




      ue

      INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)

      This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2014.

      Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes.
      The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

      9780808039471    7-1/4" x 10"     4,968 pages

      Related Products

      INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition)
      Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
      U.S. Master Tax Guide (2015)
      INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
      Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.)
      CCH Accounting for Income Taxes, 2015 Edition (U.S.)
      Revenue Recognition Guide (2015) (U.S.)
      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)
      U.S. Master Depreciation Guide (2015)

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




      ue

      INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)

      This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2013.

      CCH's Internal Revenue Code features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

      Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

      Still available: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013)

      Related Products

      U.S. Master Tax Guide (2014)
      Income Tax Regulations (Winter 2014 Edition), December 2013 (US)
      State Tax Handbook (2014)

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




      ue

      Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013)

      This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statutory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a
      Code section or subsection if reference to prior law is required.

      You might also be interested in the summer edition.

      Related Products
      - U.S. Master Tax Guide (2013)
      - Income Tax Regulations (Winter 2013) (U.S.)
      - The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)
      -
      Foreign Bank Account Reporting (FBAR) Compliance Guide
      - INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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




      ue

      Internal Revenue Code: Income, Estate, Gift, Employment

      This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

      Related Products of Interest
      - U.S. Master Tax Guide (2013)
      - Internal Revenue Code: Income, Estate, Gift, Employment  and Excise Taxes (Winter 2013)
      - Income Tax Regulations (Winter 2013) (U.S.)
      - The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)
      -   Foreign Bank Account Reporting (FBAR) Compliance Guide
      -   INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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




      ue

      Construction Industry Tax Issues, 2013 (U.S.)

      A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to participants in the construction industry including contractors, subcontractors, and real estate developers.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as accounting for long or short term construction contracts, common deductible business expenses, and classifying workers as employees or independent contractors.  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.
       
      Accounting for Construction Contracts
      • Accounting for Long-Term Contracts
      — Percentage-of-Completion Method (PCM)
      — Look-Back Interest
      — Home Construction Contract Exception
      — Small Construction Contractor Exception
          — Completed Contract Method
      • Accounting for Short-Term Contracts
          — Cash Method
          — Accrual Method
      — Exempt-Contract Percentage of Completion Method
      • Allocation of Costs
      • Changing Accounting Methods

      Business Expenses
      • Trade or Business Expenses
          — Tools and Supplies
          — Rental Equipment
          — Insurance
          — Business Licenses
          — Trade Association Dues
          — Legal and Professional Fees
          — Advertising
      • Compensation and Benefits
      • Taxes and Interest
      • Code Sec. 179 Expensing and Depreciation
      • Car and Truck Expenses
      • Travel, Meals, and Entertainment
      • Home Office Expenses
      • Domestic Production Activities

      Business Expenses continued …
      • Other Business Expenses
      — Business Bad Debts
      — Casualty Losses
      — Net Operating Losses (NOLs)
      — Continuing Education

      Employee Tool Reimbursement Plans
      • Accountable v. Non-Accountable Plans
      • Business Connection
      • Substantiation of Expenses
      • Return of Excess Reimbursements

      Employment and Other Taxes
      • Employee vs. Independent Contractor
          — Worker Classification
          — Subcontractors
          — Day Laborers
      • Income Tax Withholding
          — Backup Withholding
      • FICA & FUTA Taxes
      • Self-Employment Income
      • Other Taxes

      Real Estate Developers
      • Real Property Subdivided for Sale
      • Common Improvements
      • Acquisition Costs
      • Sale or Disposit

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




      ue

      BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress

       Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

      Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012.

      The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012.

      The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)).

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




      ue

      ADR in Business: Practice and Issues Across Countries and Cultures, Volume II

      Published: January 2011


      Whether the ‘A’ stands for ‘appropriate’, ‘amicable’, or ‘alternative’, all out of court dispute resolution modes, collected under the banner term ‘ADR’ , aim to assist the business world in overcoming relational differences in a truly manageable way.

      The first edition of this book (2006) contributed to a global awareness that ADR is important in its own right, and not simply as a substitute for litigation or arbitration. Now, drawing on a wealth of new sources and developments, including the flourishing of hybrid forms of ADR, the subject matter has been largely augmented and expanded on two fronts: in-depth analysis (both descriptive and comparative) of methodology, expectations and outcomes and extended geographical coverage across all continents.

      ADR in Business: Practice and Issues Across Countries and Cultures, Volume II covers twenty-nine ‘intertwined but variegated’ essays (to use the editor’s characterization) that provide substantial insight in such specific topics as:

      • ADR’s flexible procedures as controlled by the parties
      • ADR’s facilitation of the continuation of relations between the parties
      • Privilege and confidentiality
      • Involvement of non-legal professionals
      • The identity and the role of the ‘neutral’ as well as the role of the arbitrator
      • The implementation of ICC and other international ADR rules
      • The workings of Dispute Boards and
      • The role of ADR in securing investment and other specific objectives

      In its compound thesis – growing in relevance every day – that numerous dispute resolution methods exist whose goals and developments are varied but fundamentally complementary, the multifaceted approach presented here is of immeasurable value to any business party, particularly at the international level.

      Practitioners faced with drafting a dispute resolution clause in a contract, or dealing with a dispute that has arisen, will find expert guidance here, and academics will expand their awareness of the issues raised by ADR, in particular as it relates to arbitration. A broad cross section of interested professionals will discover ample material for comparative study of how disputes are approached and resolved in numerous countries and cultures.

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




      ue

      2012-2013 US and International Research Catalogue

      Get an overview of CCH US and International Tax Products from the simplest to the most complete research solution. It contains description of CCH content for products dealing with Federal and State taxes, Estate and Gift taxes, Treatises, Accounting and Audit, international taxes, forms, journals and training. You can order your free printed copy or you can download it here.

      To help you chose the most relevant products, you can also use the tool called diagnosis card.

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




      ue

      Blueprint / Gautam Bhatia

      Rotch Library - NA1510.B43 A4 2018




      ue

      Sculpture on a grand scale: Jack Christiansen's thin shell modernism / Tyler S. Sprague

      Rotch Library - NA737.C465 S67 2019




      ue

      Art and architecture of the synagogue in Byzantine Palaestina / by Asaf Friedman

      Rotch Library - NA5977.F75 2019




      ue

      Modern management methods: architecture, historic value, and the electronic image / Caitlin Blanchfield and Farzin Lotfi-Jam

      Rotch Library - NA680.B533 2019




      ue

      Vermittlungswege der Moderne: Neues Bauen in Palästina 1923-1948 = The transfer of modernity: architectural modernism in Palestine 1923-1948 / Herausgegeben von/edited by Jörg Stabenow, Ronny Schüler

      Rotch Library - NA21.V47 2019




      ue

      Der Orient in der Schweiz: neo-islamische Architektur und Interieurs des 19. und 20. Jahrhunderts = L'Orient en Suisse: architecture et intérieurs néo-islamiques des 19e et 20e siècles / herausgegeben von Francine Giese, Leïla el-W

      Rotch Library - NA1347.O75 2019




      ue

      The making of the mosque: a survey of religious imperatives / Essam Ayyad

      Rotch Library - NA4670.A98 2019




      ue

      Mediated messages: periodicals, exhibitions and the shaping of postmodern architecture / edited by Véronique Patteeuw and Léa-Catherine Szacka

      Rotch Library - NA682.P67 M43 2018




      ue

      Exploring: research-driven building design / edited by Marilyne Andersen, Emmanuel Rey

      Rotch Library - NA2000.E97 2019




      ue

      Ahmet Hacı Kadırov camii, Çeçenistan'in kalbi: The mosque named after Akhmat Khadzhi Kadyrov, the heart of the Chechen Republic = Mechet im. Akhmat Khadzhi Kadyrova, serdt͡sye Chechni / text, Ismail Shovkhalov

      Rotch Library - NA5697.G7 A36 2019




      ue

      Jean-Jacques Lequeu: un atlas des mémoires / Elisa Boeri ; avant-propos, Jean-Philippe Garric ; ouvrage traduit de l'italien par Sarah Garric

      Rotch Library - NA2707.L47 B64 2018




      ue

      The last fortress of metaphysics: Jacques Derrida and the deconstruction of architecture / Francesco Vitale ; translated by Mauro Senatore

      Rotch Library - NA682.D43 V58 2018




      ue

      Wood and fire safety: proceedings of the 9th International Conference on Wood and Fire Safety 2020 / Linda Makovicka Osvaldova, Frank Markert, Samuel L. Zelinka, editors

      Online Resource




      ue

      Eloquent spaces: meaning and community in early Indian architecture / [edited by] Shonaleeka Kaul

      Rotch Library - NA1502.E46 2019




      ue

      Lexique Lequeu / Laurent Baridon, Jean-Philippe Garric, Martial Guédron

      Rotch Library - NA2707.L47 B37 2018




      ue

      Jean-Jacques Lequeu: bâtisseur de fantasmes / sous la direction de Laurent Baridon, Jean-Philippe Garric et Martial Guédron ; avec la collaboration scientifique de Corinne Le Bitouzé

      Rotch Library - NA1053.L475 A4 2018




      ue

      [ASAP] Linkage Isomerism in Dinuclear Al and Ga Organometallic Complexes: Structural and Reactivity Consequences

      Organometallics
      DOI: 10.1021/acs.organomet.0c00096




      ue

      The Super Lit, Fam, Dope, En Flique Episode

      It feels like only last week that the two “K Units” got behind the Samson CO1UPRO‘s and recorded episode #43. So close in fact, that we even manage to think we are still actually recording episode #43!

      In this short 53 minute episode, we catch up on recent life goings on, learn that Kieran has been “tamping hard” in his role as “Digital Guy” at the bespoke artisanal coffee roasting company, discuss language used by people under the age of 30, announce our new club, and round out with a chat about Kickstarter. There may even be a mention of earphones!




      ue

      Saurashtra on edge over infection due to influx

      The district administration in Saurashtra is jittery fearing import of coronavirus cases into the district with the permission for intrastate travel granted by the state government. Jamnagar, which had only one Covid case till now reported five new cases in the past one week.