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1040 Express Answers (2012)

Wed, 16 Nov 2011 08:49:59 GMT

Available: December 2011

This spiral bound quick-reference guide will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand.

You'll benefit from...

Compliance oriented, line-by-line approach,
Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
New rules and form changes highlighted.
Charts and tables summarizing important concepts, facts and figures
Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information.
References to U.S. Master Tax Guide paragraphs.

Related Books:

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A Practical Guide to Estates and Trusts, 3rd Edition

Tue, 01 May 2007 08:30:09 GMT

A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.

Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.

The new edition of A Practical Guide to Estates and Trusts has been updated to include:

all legislative changes to October 2010
new CRA administrative filing requirements
new CRA technical interpretations
new court cases with respect to trust residency determination

A Practical Guide to the GST/HST

Thu, 03 Sep 2009 15:34:13 GMT

The highly successful and popular A Practical Guide to the GST/HST has been extensively revised to reflect legislative and administrative changes since the last edition was published. Previous versions of this book were published as A Practical Guide to the GST (first to fourth editions were written by Natasha Menon, LL.B., LL.M.; fifth edition written by Ryan ULC)

This edition of A Practical Guide to the GST/HST continues with the hands-on approach and includes helpful tips, examples, reference charts and information regarding common areas of difficulty. This invaluable reference book provides practical guidance on many fundamental GST/HST issues.

Designed for non-commodity tax specialists, corporate tax preparers and general managers, this reference book is written in an easy-to-follow style and language.

Key Topics include:

Advantages, disadvantages and requirements of GST/HST registration
The obligations of a GST/HST registrant
Special GST/HST collection rules
Administrative relief, including the cancellations or waivers of interest and remission orders
Objection and appeal procedures
Imports and Exports
“Place of supply” rules with accompanying reference charts
Zero-rated and exempt supplies
Application of GST/HST to employee benefits

New in this edition:

Discussion of the many issues a company needs to consider when a province is harmonizing.
The GST rules/ratios/prescribed rates, redrafted and adapted to a GST/HST regime across Canada.
Revised material and references to reflect the most recent legislative updates and administrative materials provided by the Department of Finance and the Canada Revenue Agency.

About the Author:

Sheila Wisner, CA has been an advisor, writer and trainer since the implementation of GST. Along with being a regular attendee and frequent presenter at the CICA Commodity Tax Symposium, Sheila has been a tutorial leader at the CICA GST In-Depth Course. Sheila is on the editorial board of CCH’s monthly newsletter, the Canadian GST Monitor, and provides technical content to the Canadian Goods and Services Tax Reporter commentary, as well as the new Window on GST/HST and CCH Smart Charts™. Sheila also advises clients across all industry sectors on GST/HST issues.

Table of Contents:

Introduction
Registration/Preliminary Issues
Collection of GST/HST
Commercial Activity and Business
Input Tax Credits
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Canada - U.S. Tax Treaty: A Practical Interpretation

Thu, 22 Jan 2009 09:43:27 GMT

The Fifth Protocol to the Canada - U.S. Income Tax Treaty has introduced a myriad of changes relating to the rights of both countries to tax income earned by their respective residents. Canada - U.S. Tax Treaty: A Practical Interpretation is an invaluable resource designed to assist practitioners with clients involved in cross-border business activities deal with the complexity and uncertainty of these changes.

CCH Canadian’s Canada - U.S. Tax Treaty: A Practical Interpretation contains the full text of the Canada - U.S. Tax Convention, as amended by the First through Fifth Protocols, with commentary by Fraser Milner Casgrain LLP following each Article of the Treaty. The commentary provides a detailed analysis of the Fifth Protocol, including:

Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States
Entitlement to Treaty benefits for “fiscally transparent entities”
New permanent establishment rules
Elimination of withholding tax on certain interest payments
Taxation of a non-resident’s emigrant gains
Taxation of “income from employment” earned by non-residents
Taxation of stock options received by individuals employed in both Canada and the United States
Introduction of a reciprocal limitation of benefits provision

The Technical Explanations of the Treaty and the Third, Fourth, and Fifth Protocols, as provided by the U.S. Treasury Department, are reproduced, along with a report on the Fifth Protocol by the Joint Committee on Taxation for the U.S. Senate. Other useful resources contained in this edition include:

Annotations of related Dominion Tax Cases
Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure
Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security
Income Tax Conventions Interpretation Act
Rates of Withholding Tax under Income Tax Agreements Signed by Canada

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Canadian Income Tax Act with Regulations, Annotated – Academic 92nd Edition

Wed, 25 Aug 2010 15:22:51 GMT

Shipping August 2010

Please note that our CCH Canadian Income Tax Act with Regulations, Annotated – Academic 92nd Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below:

Introduction to Federal Income Taxation in Canada, 31st Edition

Federal Income Taxation: Fundamentals, 3rd Edition

The 92nd edition of the Canadian Income Tax Act with Regulations, Annotated – Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

Editorial Notes

This edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada’s complex tax laws. In-depth commentary and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The Canadian Income Tax Act with Regulations, Annotated – Academic encompasses the latest developments that are essential to your practice, including:

The full text of the Income Tax Act and Regulations as amended to July 5, 2010

Proposed amendments from Bill C-9 to implement certain proposals from the 2010 federal Budget including:
- Changes to the definition of “taxable Canadian property” affecting the taxation of non-residents
- Changes to rules for certain payments made to RESPs or RDSPs through programs administered by a province or third party
- Changes relating to refunds of overpayments for tax withheld on payments to non-residents
- Changes regarding Canadian residents receiving U.S. social security benefits
- Changes regarding taxation of Universal Child Care Benefits paid to single parents
- Changes to medical expense credit for cosmetic procedures
- Extension of mineral exploration tax credit
Draft legislation to implement changes to TFSA rules
Proposals on reporting tax avoidance transactions
Bill C-288 – Private member’s bill regarding a tax credit for new graduates working in designated regions
Remaining 2010 Budget proposals not included in Bill C-9

Regulations

Final Regulations
- amending prov
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Canadian Income Tax Act with Regulations, Annotated 92nd Edition, Autumn 2011

Fri, 03 Jul 2009 15:31:41 GMT

The authoritative Income Tax Act

The Autumn 2011 edition of the Canadian Income Tax Act with Regulations, Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

Editorial Notes and Cross-References

The 92nd edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The full text of the Income Tax Act and Regulations

The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to your practice, including

The full text of the Income Tax Act and Regulations
All legislation and regulations enacted since the last edition and new draft legislation and regulations
Legislation from Bill C-3 regarding registered disability savings plans and appeals of eligibility for disability tax credit
Resolutions and editorial comment from the 2011 Federal Budget
Draft legislation released March 16, 2011 regarding contingent amounts, withholding tax on interest paid to a non-arm's length non-resident, and life insurance corporations’ segregated fund policy reserves
Draft Regulations relating to multiple areas
Pending amendments, Federal Budget proposals, Department of Finance comfort letters,
and news releases, reproduced following the provision to which they relate
Editorial notes with explanations, tips and traps
Cross-references to other sources of information, including:
- Related sections of the Act and Regulations
- Bulletins, Circulars and Technical News
- CRA forms and guides
- CCH newsletter articles
- Canadian Tax Foundation articles
- Canadian Petroleum Tax Journal articles
- Key case annotations
Full text history notes
Canada-U.S. and Canada-U.K. Tax Conventions as amended by Protocols
- with full text history notes
Technical explanations to the Canada-U.S. Tax Convention and Protocols
Interpretation Act
The Income Tax Conventions Interpretation Act
Remission orders
Numerous quick reference charts including tax rates and credits, automobile, m
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Canadian Master Tax Guide, 67th Edition, 2012

Thu, 29 Oct 2009 11:23:48 GMT

The Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 67th Edition reflects all pertinent federal taxation changes and provides fast and reliable answers to tax questions affecting individual and business income tax.

The 2012 Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as new rules established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws.

New in this edition:

Limitation on Tax Deferral for Corporations with Significant Interests in Partnerships
Stop-Loss Rules on Redemption of Shares
Donations of Publicly-Listed Flow-Through Shares
Accelerated CCA for M&P Machinery and Equipment
Class 43.2 for Clean Energy Generation Expanded
Personal tax credits:
- New Childrens’ Arts Credit
- New Volunteer Firefighters Tax Credit
- Medical Expense Tax Credit – changes for claim for expenses of dependants
- Child Tax Credit – changes for families sharing a home
- Tuition and Education Tax Credits – changes for eligible expenses
Deferred income plans - changes affecting RRSPs, RRIFs, RESPs, and RDPs
Tax on split income for capital gains
Charities:
- administrative changes
- granting of options to charities

The Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation.

Extensive Topical Coverage:

Tax Rates and Credits
Tax-Free Savings Account
Income from Business and Property
Deferred Income Plans
Capital Gains and Losses
Dividends
Capital Cost Allowance
Charitable Donations
SR&ED Expenses
Returns and Assessments
Tax Planning for Individuals - 2012/2013

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CCH ActiveData

Tue, 02 Mar 2010 11:22:23 GMT

Microsoft® Excel plug-in for data extraction and analysis.

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CCH Engagement

Fri, 16 Apr 2010 13:53:53 GMT

Paperless trial balance and engagements.

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CCH R&D Prep

Tue, 04 Oct 2011 14:55:09 GMT

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Every year, the Canadian government awards more $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).

CCH R&D Prep, an innovative web-based software, brings the daunting claim process down to size, making it easy to collect financial and technical information related to SR&ED projects and generate the required documentation to file SR&ED investment tax credits.

You will find this bilingual made-in-Canada software solution so comprehensive and intuitive to use that your company will be able to easily manage the whole SR&ED claims process on its own and at a fraction of the cost of working with a professional consultant.

Register for Free 21-Day Trial Save time and costs

CCH R&D Prep automatically structures and documents your project in accordance with CRA requirements.
Allows you to share technical information with SR&ED experts to validate your project’s eligibility, right from conception.
Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules. Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data are collated.
You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.

Archive and retrieve data – CCH R&D Prep manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure web-based interface.

Provide access to multiple users – Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.

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Controller’s Handbook, 2nd Edition

Thu, 04 Sep 2008 14:46:32 GMT

Controller's Handbook focuses on practical ways to meet the many challenges faced by controllers and financial managers in small and medium-sized companies and provides guidance to ensure sound financial controllership. It uses the Plan, Do, Check and Act (PDCA) management model to effectively deploy organizational resources to achieve planned outcomes. Also provided are checklists to help controllers focus on implementing key tools.

Topics covered:

Planning management
Core accounting process management
Reporting and information management
People and relationship management
Special situations

Updates include:

Expanded material on ethics, corporate governance, and internal controls
Improved and additional checklists, useful forms, insightful tips, and situation summaries
Updated appendices on further reading and references

Table of Contents (subject to modification)

Introduction
Planning: developing plans and strategies
Execution: developing and managing effective processes
Relationship management: building the networks for success
Checking: building a performance-measurement system
Using fact-based decision making to take action
Special situations
References
Appendices and templates

About the Author
Nick Shepherd, FCMC, CGA, FCCA, has more than 40 years of business experience. Since 1989, he has run his own management consulting and professional development company, EduVision Inc., which provides management consulting and development services to public and private sector organizations.

A fellow of the Institute of Certified Management Consultants of Ontario (Honour Roll), and past president of the Institute, Nick is past chair of the National Certification Committee for all Institutes of Management Consulting across Canada and is also past chair of the Professional Standards Committee of the International Council of Management Consulting Institutes. He has been a Certified General Accountant for over 25 years, and is a fellow of the Chartered Association of Certified Accountants (UK), a senior member of the American Society for Quality, and past chair of the Quality Costs Committee of the Management Quality Division. He is also a member of Mensa Canada.

Nick is a well-known professional development facilitator, and teaches both the three-day Essentials of Controllership program and the two-day Decision Making and Costing for Controllers advanced program. He also presents many professional development workshops across Canada annually. In 2006, he received the President's Award for Education from the Certified General Accountants Association of British Columbia.

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Corporate Toolkit

Wed, 06 Apr 2011 14:16:38 GMT

The Corporate Toolkit is a comprehensive collection of tax research materials, designed to save you time and money. This toolkit covers federal income tax, GST/HST, provincial tax and corporate tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Corporate Toolkit offers you industry-leading information at a price that fits any budget.

For more information contact your account manager today.
TEL: 1-800-268-4522
TEL: 416-224-2248
Email: cservice@cch.ca

The core components of your toolkit:

Canadian Income Tax Act and Regulations, with expert annotations
Canadian Excise Tax Act, annotated by CCH, and Regulations
CRA Technical Interpretations (under "Tax Window Files") and GST/HST Headquarters Letters
CRA Interpretation Bulletins
CRA Information Circulars
The full suite of GST/HST CRA publications
CRA Federal income tax and GST/HST forms and guides
Key tax treaties
Insightful and actionable tax commentary and analysis on federal income tax and GST/HST
Customizable updates to fit your schedule
The latest version of the exhaustive corporate tax preparation guide, Preparing Your Corporate Tax Returns® (electronic version)

Choose the provincial tax package that is most relevant to you. Each package contains extensive legislation, commentary, government documents and case law.

Ontario Tax Reporter
Atlantic Tax Reporter (NS/NB/PEI/NL)
Quebec Tax Reporter
Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters

Or if your practice requires a national view, choose all Provincial tax reporters.

Click here for more details about the Corporate Toolkit.

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Federal Estate & Gift Taxes: Code & Regulations (Incl. Related Income Tax Provisions), as of March 2011

Wed, 22 Jun 2011 15:13:45 GMT

Available: April 2011

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income Tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.
All Final, Temporary and Proposed Regulations are presented in Code section order rather than categorized by type (estate, gift, etc.).
The Code, Regulations, and Index sections are identified by special bleeder cuts so that users can quickly and easily identify these sections.
Parallel arrangement by Code section ensures efficient research and a Table of Contents provides easy location of the contents by subject.

A handy alternative to the unabridged multi-volume IRC and Regs. Reflects statutory and regulatory developments through March 2011.

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GST and E-Commerce: Planning and Risk Management

Mon, 19 Mar 2007 12:08:39 GMT

Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management. You'll find volumes of basic and detailed information in one convenient, targeted source. It will connect you with relevant, critical information about GST/HST in Canada. If you're doing business online, or advising someone who does, you need this book!

Target Audience

Companies that sell or distribute products or services through the Internet
Companies that purchase or consume products or services that are supplied through the Internet
Companies that promote or advertise through the Internet
Companies that do anything remotely by electronic means, including remote hosting, data backup, transmission, remote access to software or servers, remote security, and remote file sharing

Features include:

Comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature
Detailed review of CRA e-commerce rulings and formal administrative policies issued in the past five years
Discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce
Identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved
Focus on threshold and other contentious issues including jurisdictional issues
Discussion of carrying on business and permanent establishment tests in the e-commerce environment
Discussion of audit patterns and leading exposure issues
Exploration of planning opportunities for resident and non-resident businesses

Each topic includes a review of the current legislation and Canada Revenue Agency rulings and other documents.

Table of Contents

Chapter 1 – Overview of the Book and Evolution of E-Commerce GST Rules
Chapter 2 – Overview of the GST
Chapter 3 – Characterization of Supply
Chapter 4 – Single Versus Multiple Supplies
Chapter 5 – Place of Supply
Chapter 6 – Zero-Rating
Chapter 7 – GST Registration and the Non-Resident Override
Chapter 8 – Permanent Establishment Issues
Chapter 9 – Carrying on Business in Canada
Chapter 10 – Agency
Chapter 11 – Introduction to the Rulings Chapters
Chapter 12 – Advertising Services
Chapter 13 – Third Party Sales of Goods
Chapter 14 – Software and Software Related Offerings
Chapter 15 – Telecommunication Services
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GST/HST and Real Property in Canada, 3rd Edition

Thu, 04 Sep 2008 15:21:04 GMT

Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised andupdated.

GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.

Topics covered:

Taxable supplies of real property
Exempt supplies of real property
GST/HST rules depending on how the ownership of property is held
Special Situations such as repossessions and seizures, elections
GST/HST rate changes

Table of Contents (subject to change)
Chapter 1: Definitions

1.1 – Builder
1.2 – Business
1.3 – Capital Property
1.4 – Commercial Activity
1.5 – Fair Market Value
1.6 – Person
1.7 – Personal Property
1.8 – Property
1.9 – Real Property
1.10 – Recipient
1.11 – Residential Complex
1.12 – Residential Unit
1.13 – Sale
1.14 – Supply

Chapter 2: Taxable Supplies of Real Property

2.1 – General Principle
2.1.1 – Timing of Payment of Tax
2.1.2 – Collection and Remittance of Tax
2.1.3 – Place of Supply
2.1.4 – Service in Respect of Supplies of Real Property
2.1.5 – Deposits
2.2 – Sales of New Residential Housing
2.2.1 – Adjustments to Purchase on Closing
2.3 – New Housing Rebates
2.3.1 – Rebate for New Housing
2.3.2 – Rebate for Cooperative Housing
2.3.3 – Rebate for Owner-Built Homes
2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes
2.4 – New Residential Rental Property Rebate
2.4.1 – Rebate for New Residential Properties
2.4.2 – Temporary Rentals before Sale
2.4.3 – Land Leased for Residential Purpose
2.4.4 – Administration of the Rebate
2.5 – PST Transitional New Housing Rebate
2.6 – Development of Residential Real Property
2.6.1 – Renovations and Self-Supplies
2.6.2 – Substantial Renovation
2.6.3 – Non-Substantial Renovation
2.6.4 – Planning Point
2.6.5 – Substantial Completion
2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit
2.6.7 – Self-Supply of Residential Condominium Unit
2.6.8 – Self-Supply of Multiple Unit R
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Income Tax Bulletins, Circulars, and Technical News

Fri, 03 Jul 2009 15:33:52 GMT

The Canada Revenue Agency (CRA) issues income tax interpretation bulletins (ITs) to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by CRA staff and tax specialists. An interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified.

If you seek to provide the optimal solution on income tax related matters, then you need these invaluable resources. Income Tax Bulletins, Circulars, and Technical News is the only comprehensive print reference book that consolidates the Canada Revenue Agency's interpretations of the Income Tax Act; CRA procedures, practices, and administration policies; and CRA's position on recent court decisions. It offers three separate indexes to assist you in searching for the information you need fast.

The Topical Index references specific topics of interest.
The Sectional Index allows you to search for a document applicable to a provision in the Income Tax Act
The Numerical Finding Index references the exact page of the circular, bulletin, or technical news that you need

This reference book is produced annually. The 2010 edition is consolidated to May 31, 2010.

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

Tue, 21 Jun 2011 15:59:28 GMT

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:

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Introduction to Federal Income Taxation in Canada, 32nd Edition

Tue, 14 Jul 2009 10:39:20 GMT

Introduction to Federal Income Taxation in Canada, 32nd 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

New this year – 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 glossary.

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

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

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

Wed, 22 Jun 2011 09:47:22 GMT

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

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

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

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

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PDFlyer

Fri, 03 Feb 2012 10:50:14 GMT

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

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

Simple, Efficient and Effective

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

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

The Calculator - Create and attach digital adding machine tapes.

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

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

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

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

Time-Saving Features

Simultaneously move pages when the associated bookmark is moved, whether that bookmark contains a single page or multiple pages. A feature not found in Acrobat®, this assures that pages are always in the same order as their associated bookmarks.

Effectively work on up to five monitors at the same time.

Title documents quickly and easily, allowing you to efficiently move between multiple open PDF documents.

Rotate pages at the touch of a button. Unlike standard Acrobat® functionality, the pages retain their new orientation when the file is saved.

Complete You Accounting and Audit Workflow

As part of CCH Accountants Suite, PDFlyer works in conjunction with several other CCH® products to help provide a seamless work¬flow and proficient audit management system. When used together, these tools break down access barriers and drive higher levels of conven

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Preparing Your Trust Tax Returns™, 2012 Edition

Thu, 06 Nov 2008 09:52:32 GMT

Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements.

Features & Coverage:

Context-sensitive links from Taxprep and Cantax software to the commentary in the DVD and online formats

Saves you time by putting search at your finger tips
More topics in detail than any other guides available
Easy-to-understand format lets you find what you need
References to CRA documents, legislation and cases

Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.

Table of Contents:

Chapter 1 - Introduction

What is a Trust?

Basic Types of Trusts
Determining Whether a Trust Exists
Parties to a Trust
Purpose Trusts and Charitabl
If you would like more details about this product, or would like to order a copy online, please click here.

Provincial Tax Reports - All Provinces & Territories

If you're like most tax practitioners, you spend around 25% of your time on provincial tax-related matters. That's why you need the latest Provincial Tax Reporter at your fingertips to give you the answers to today's most pressing questions. They provide you with the most comprehensive source of provincial tax information available to keep you current, save you time, and enhance your knowledge.

Features include:

Helpful, time-saving commentary on all major provincial taxes
A free monthly newsletter to keep you up-to-date on the newest tax changes. It contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan (formerly Robert Brakel & Associates)
Budget dispatches for every province and territory, an important service offered only by CCH
Federal and provincial tax charts, tables of concordance (Ontario and Quebec only), and a number of helpful research and reference tools
And since every province and territory is covered, you can have this "must-have" publication wherever you conduct business in Canada
New case comments in the electronic Ontario Tax Reporter on key Ontario cases. Comments authored by Chia-yi and Mark Osbalderston

Loose leaf and DVD updated monthly. Internet updated continuously.

About the Authors
The CCH editorial staff include Krista Fox, LLB (Quebec Tax Reporter); Candra Anttila, LLB (Ontario Tax Reporter); Peter Tomlinson, LLB (British Columbia Tax Reporter and Alberta & Territories Tax Reporter); Ben Dory, LLB (Atlantic Tax Reporter); and Louise Edwards (Manitoba & Saskatchewan Tax Reporter), with external author Lori Adams, LLB.

With more than 30 years of experience in dealing with Canadian sales taxes, the firm of Ryan is widely recognized as the foremost authority on the subject. Their commentary on sales tax for Ontario and Quebec (added in 2004) and for British Columbia (added in 2005) provides current and comprehensive coverage, including interpretation of legistation and administrative practices.

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

Taxprep T1 Tax Organizer

Wed, 18 Jan 2012 12:25:35 GMT

Personal income tax return preparation is faster and better when you have your clients’ information ahead of time. This tax season, get a running start and stay ahead of the game with Taxprep T1 Tax Organizer from CCH Canadian. The first of its kind in Canada, this innovative solution improves efficiency and T1 results through pre-filled Microsoft Excel® questionnaires that integrate perfectly with Taxprep and make it so easy for clients to complete and return their tax information.

Outstanding benefits for you and your clients

Significant time savings. Taxprep T1 Tax Organizer is populated with data from the previous income tax year, so it takes only seconds to generate the Microsoft Excel questionnaires and a few minutes for your clients to complete them. The paperless version saves even more time by significantly reducing data entry.
Enhanced T1 accuracy. Taxprep T1 Tax Organizer is updated each year to include any new claimable items, making it easier to capture changes in your clients’ tax situation. Rolled forward information further ensures you’re working with the right data while the digital version’s automatic import function, combined with a form to review client information, helps to reduce data errors.
Improved client service. Having your clients’ information in advance gives you more time to review their information, helping you maximize claims and ensure you have all the documents you need for immediate filing. The end result: better service for your clients and a less stressful tax season for you and your staff.
Reduced printing and mailing costs. Taxprep T1 Tax Organizer works with CCH Portal, a leading edge web-based solution where you and your clients can securely upload and download tax questionnaires and other client files including tax returns. Users of the print version save too, thanks to double-sided forms and single-package mailing for families.
Flexible questionnaires. Organizer questionnaires are available in short or long versions to suit each client’s preference. You can also custom-design templates to exclude certain sections or to add your firm’s logo, special
instructions and questions.
Flexible output options. Questionnaires can be distributed in electronic or print format directly from Personal Taxprep. Digital versions can be downloaded, completed and submitted by clients via CCH Portal.* Print organizers include address sheets that fit standard two-window mailing envelopes.
Seamless integration with TaxprepIf you would like more details about this product, or would like to order a copy online, please click here.

The Essential GAAR Manual: Policies, Principles and Procedures

Mon, 20 Nov 2006 13:03:13 GMT

The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR?

History
When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now.

The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as:

What's the future of GAAR after Canada Trustco and Mathew?

What's a "textual, contextual and purposive" analysis?

What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"?

What is the future of corporate tax planning?

What is the future of family and estate planning?

How will commercial tax shelters fare under the "new" GAAR analysis?

How does a practitioner cope with the post-Canada Trustco climate?

How do you document a transaction that may be probed by GAAR?

The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency.

Resources

The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual
CCH Publishes First Comprehensive GAAR Manual (11/04/2006)
If you would like more details about this product, or would like to order a copy online, please click here.

The Estate Planner's Handbook, 3rd Edition

Fri, 29 May 2009 14:16:24 GMT

An indispensable guide with substantial changes and important updates.

The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions.

New and emerging issues in the Estate Planning field

The third edition of The Estate Planner's Handbook covers a wide range of topics, including a new chapter on estate planning for the disabled that addresses the use of planning vehicles provided by the Income Tax Act (such as Lifetime Benefit Trusts and Registered Disability Savings Plans) and Henson trusts designed to safeguard access to provincial income support programs. This highly anticipated edition contains substantial changes in the form of budgetary pronouncements, legislative changes, new case law and CRA administrative positions impacting estate planning. These changes include but are not restricted to issues such as:

Changes to case law relating to jointly held property, life insurance and the attribution rules

The introduction of Tax Free Savings Accounts, Registered Disability Savings Plans, Lifetime Benefit Trusts and pension income splitting

Legislative changes impacting taxation of charitable donations, the age at which RRSPs must mature and the capital gains exemption

Probate tax changes

Pending amendments re: non-resident trusts

Essential topics in the estate planning process addressed in this edition include:

Wills

Multiple Wills

Will Substitutes

Continuing Powers of Attorney

Health and Personal Care by Proxy

Some Basic Trust Law Concepts & Principles

Taxation of Basic Trusts Used in Estate Planning

Certain Other Trusts Used in Estate Planning

Charitable Donations

Taxation at Death

United States Estate & Gift Tax

Probate

Dependants' Relief

Spousal Property Rights in Ontario

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

Understanding the Taxation of Partnerships, 6th Edition

Mon, 20 Nov 2006 13:04:27 GMT

Understanding the Taxation of Partnerships is now available online. Use your online subscription to:

Search research content instantly

Access your applicable CCH subscriptions; all integrated

Save research to your electronic client files

Enjoy access virtually anywhere

Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle.

The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include:

changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning;

the SIFT partnership rules;

recent cases that have implications for partnerships; and

additional material on partnerships in the foreign affiliate context.

Other topics covered include:

how partnerships differ from joint ventures and other entities;

computation of partnership income;

the "at-risk" rules;

transfers of property to and from partnerships, and other reorganizations involving partnerships;

professional partnerships; and

partnerships in the international context.

The 6th Edition is current to September 30, 2010.

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

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

Fri, 14 Aug 2009 13:31:46 GMT

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.

Window on GST/HST

Tue, 09 Feb 2010 10:36:53 GMT

Window on GST/HST is the Commodity Tax counterpart to Window on Canadian Tax. Window on GST/HST is designed to provide expert commentary and analysis on internal CRA documents relating to Commodity Tax such as Technical Interpretations on GST issues released by CRA.

Users will gain insights into the CRA’s approach to both routine and contentious GST/HST matters, applied to various situations. The product will include hypertext links for cross-referencing to other sources such as other CRA documents, GST Reporter commentary and pertinent legislation.
If you would like more details about this product, or would like to order a copy online, please click here.

CCH's IFRS for Canada

Thu, 15 Oct 2009 15:47:13 GMT

Designed to be the most effective research service in Canada on the convergence of Canadian GAAP and the International Financial Reporting Standards (IFRS), CCH's IFRS for Canada is unique in the market today.

CCH's IFRS for Canada combines the official text of the IFRSs and other related documents licensed from the International Accounting Standards Board (IASB) with extensive commentary from Deloitte iGAAP: IFRS for Canada.

IASB IFRSs and Related Documents

To keep fully up-to-date with International Financial Reporting Standards (IFRSs) including International Accounting Standards, Interpretations (IFRICs/SICs) and any revisions just as soon as they are available, you need a subscription to CCH's IFRS for Canada.

An annual subscription to this service gives you immediate online access to HTML versions of all the most up-to-date material issued by the IASB.

CCH's IFRS for Canada integrates a powerful search function that lets you find exactly what you are looking for just when you need it. Standards are fully hyperlinked with cross-references and you can search by issue date and much more. In addition, they are cross-linked to the commentary within Deloitte iGAAP: IFRS for Canada.

Deloitte iGAAP: IFRS for Canada

The comprehensive commentary of Deloitte iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs.

Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners:

First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective

Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners

Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition

In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples.

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

IFRS Interactive Disclosure Checklist

Mon, 21 Mar 2011 14:57:54 GMT

The features and functionality you need to simplify the complex process of preparing financial statements.

Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate.

Consistent with the International Financial Reporting Standards
This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures.

Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print.

Roll forward checklists from prior periods; log and highlight preparer comments.

Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.

With regular updates, you’ll stay current and see what has changed between updates.

IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print.

Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments.

Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature.

Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out.

Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidenc
If you would like more details about this product, or would like to order a copy online, please click here.

Ontario Tax Reporter

Ontario Tax Reporter is for anyone carrying on business in Ontario. It includes statutes, regulations, official government publications and commentary with respect to income tax (personal and corporate), retail sales tax, capital tax, employer health tax, land transfer tax, tobacco tax, fuel and gasoline taxes, municipal tax, and much more. It offers handy federal/provincial tax charts, inter-provincial sales tax charts (eletronic only), news releases, case digests and case comments, full text case-law (electronic only), and information on Ontario budgets, and the progess of provincial legislation.

New commentary and concordance tables (eletronic only) have been added for the recent Ontario corporate tax harmonization. Also included is comprehensive commentary on Ontario retail sales tax, prepared by the experts at Ryan (formerly Robert Brakel & Associates).

Loose leaf and DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

ProSystem fx Tax: for U.S. Tax Returns

Mon, 30 Apr 2007 13:50:05 GMT

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

Used by 65% of the top 30,000 U.S. firms

Used by nearly 50% of the top Canadian accounting firms

Features include:

Pay-per-return option for lower volume users - Pay for only the returns that you process or order specific Federal or State entities for unlimited use

All types of U.S. forms and guides, including those used by Canadian tax preparers - 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8833, etc.

The best system and tax support in the industry! Even during tax season, our customer support is always there when needed!

Sophisticated one-step multi-state processing - For any combination of all 50 states in a single calculation

Displays prior-year amounts on screen

Complete efiling modules

Free electronic conversion of client data from most popular U.S. tax packages - in your office.

Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens

A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input - by far the most in the industry

Classroom-quality interactive training over the Internet

More field or form-specific help than any other tax program

Links to explanations on IntelliConnect

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

Individual (1040) - Producing everything from your simplest accommodation returns to your most complex 1040s (including 1040NR)

Corporations (1120) - Easily handles a wide array of returns including 1120, 1120S, Consolidated Corporation, and more (including 1120F)

Partnership (1065) - Provides complete flexibility for handling all types of partnership tax returns

Fiduciary (1041) - Easily handles compliance requirements while offering complete presentation flexibility for all major types of estates and trusts

Estate & Gift (706/709) - Handle all your estate and gift tax returns, with the features and capabilities you've come to expect from the industry leader - CCH
If you would like more details about this product, or would like to order a copy online, please click here.

Your Employment Standards Questions Answered - Federal and Provincial Guidance, 5th Edition

Mon, 25 Oct 2010 13:48:46 GMT

Your Employment Standards Questions Answered – Federal and Provincial Guidance, 5th Edition has the answers to the employment standards questions you experience every day.

The Appendix lists government addresses and internet sites for Employment Standards and Human Rights offices across Canada and a clear Topical Index makes it easy to point you to the appropriate section.

You can be sure the information is up-to-date, accurate and reliable as this book is written by experts at Fraser Milner Casgrain LLP. It’s written in a concise question and answer format that is easy to understand. Don’t waste your valuable time searching through government Web sites or leafing through piles of paper when you can find the answers you need in one convenient place.

Now in its 5th edition, Your Employment Standards Questions Answered – Federal and Provincial Guidance features updated commentary on legislation up to September 1, 2011.

Table of Contents:

Defining and Regulating the Employment Relationship

Minimum Age of Employment

Minimum Wages and Call-In Pay

Hours of Work and Overtime Pay

Statutory Holidays

Vacations with Pay

Leaves of Absence

Payment of Wages

Personnel Records

Termination of Employment

Wrongful Dismissal

Discrimination in Employment

Harassment at Work

Equal Pay and Pay Equity

Employment Equity

Enforcement of Employment Standards

Authors:

Naomi Horrox is an associate at Fraser Milner Casgrain LLP who provides practical and strategic advice to employers on a wide range of employment and labour matters and is a frequent author and speaker. Naomi is an Instructor at the University of Toronto, a guest lecturer and former member of the adjunct faculty at the University of Western Ontario’s Faculty of Law, and the Editor-in-Chief of Canadian Employment and Equality Rights, a CCH Canadian Limited publication, which focuses on recent developments in human rights law.

Andy Pushalik is an associate at Fraser Milner Casgrain LLP where he advises employers on a wide variety of issues including employee hirings and terminations, human rights, occupational health and safety, employment standards and labour relations. Andy is a former executive member of the Ontario Bar Association’s Labour and Employment Law Section and is a frequent contributor to Legal Alert, Canadian Employment and Equality Rights and several other publications. He holds degrees from Wilfrid Laurier University (B.B.A.), the University of Windsor (LL.B.) and the University of Cambridge (
If you would like more details about this product, or would like to order a copy online, please click here.

1041 Express Answers (2012)

Mon, 20 Jun 2011 09:05:59 GMT

Available: July 2011

Updated annually, 1041 Express Answers is a spiral-bound resource that helps tax practitioners who prepare fiduciary income tax returns.

Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.

Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.

New rules and form changes highlighted,

Highly visual, two-color presentation, making it faster and easier to find the information you need.

Charts and tables summarizing important concepts, facts and figures

Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.

References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.

Related Books:

1040 Express Answers (2012)

1065 Express Answers (2012)

U.S. Master Tax Guide®,2012

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

Ryan (formerly Robert Brakel & Associates).

Loose leaf and DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition

Fri, 17 Jul 2009 08:19:16 GMT

Written from a Canadian perspective for Canadian IFRS practitioners.

The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs.

New and updated commentary includes:

Financial Instruments, reflecting new standard IFRS 9 and other recent amendments

IFRS 1, First-Time Adoption of IFRSs

Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments

2010 Annual Improvements changes and other recent amendments to IFRSs

Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities

Practical implications of applying IFRS in a Canadian environment.

Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners:

First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective

Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners

Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition

In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples.

About the Authors of iGAAP: IFRS for Canada

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accou
If you would like more details about this product, or would like to order a copy online, please click here.

Income Tax Regulations, Summer 2011 Edition – U.S.

Tue, 21 Jun 2011 15:49:57 GMT

Available: June 2011

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

Helpful finding devices such as:

Topical Index to final, temporary and proposed regulations

Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number

Table of Public Laws by number and title

Table of Regulations that do not reflect changes made by recently enacted public laws

Proposed Reg Preamble finder

Table of how to locate and identify Regulations.

Includes all income tax regulations issued through May 1, 2011.

Related titles:

U.S. Master Tax Guide®, 2011
ProSystem fx Tax: for U.S. Tax Returns

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

Income Tax Regulations, Winter 2011 Edition (U.S)

Available: December 2010

CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

Helpful finding devices such as:

Topical Index to final, temporary and proposed regulations

Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number

Table of Public Laws by number and title

Table of Regulations that do not reflect changes made by recently enacted public laws

Proposed Reg Preamble finder

Table of how to locate and identify Regulations.

This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December.

Related Books:

U.S. Master Tax Guide®, 2011

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment

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

U.S. Master Depreciation Guide (2012)

Thu, 03 Nov 2011 11:50:10 GMT
Untitled Document
Available: December 2011

This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.

The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation.

CONTENTS:

Discussion of the historical background of depreciation and depreciation fundamentals.

Coverage of :

Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;

Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;

General rules for pre-1981 property;

Asset Depreciation Range (ADR) system which dates back to 1971;

Code Sec. 179 expensing rules; and

Amortization of intangibles, including section 197 intangibles

Listed property depreciation rules

Depreciation of vehicles subject to "luxury" car caps

Handling vehicle trade-ins, including luxury car caps and carryover basis

Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods

Like-kind exchanges and involuntary conversions

Rev. Proc. 87-56 class life and depreciation period table reproduced in full text

All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent an
If you would like more details about this product, or would like to order a copy online, please click here.

CCH Tax Reference Booklet, 2011-2012

Fri, 07 Aug 2009 15:34:08 GMT

Pocket-sized and designed for usability and practicality, the CCH Tax Reference Booklet has been fully updated for the 2011 – 2012 tax season.

A quick reference tax guide containing frequently consulted tax rate charts. The diverse content of the CCH Tax Reference Booklet makes it a best-selling resource for:

Accountants

Financial Managers

Financial Planners

Insurance Representatives

Estate Planners

Lawyers

This essential tax reference tool is easy-to-use because of its:

Handy pocket-size

Highly visible titles and tables

Well-identified tabs

Corporate tax

Personal tax

Social Programs

Trust tax

Sales tax

Dates to Remember

The CCH Tax Reference Booklet provides important tax information you need when you need it.

Numerous quick reference tables

Personal and corporate tax rates

Marginal income tax costs of capital gains and dividends

Personal tax credits

Value of personal tax credits

Information on calculation of taxable income and income tax

Rates and other information relating to CPP, QPP, OAS and EI

2011 federal and provincial budget highlights

Penalties and offences

Deadlines

Summaries of key rules relating to taxation of trusts, and sales taxes

Bundle and Save

CCH Canadian has made it even easier to obtain a copy of the CCH Tax Reference Booklets for each member of your staff. The more you buy the greater your savings. You can save up to 65% off the list price.

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Bundle of 5 copies*
Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance.

Description and explanation of how financial statements will change under IFRS

IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable.

IFRS Impact highlights key differences under previous Canadian GAAP

Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences.

Unique Canadian perspective for Canadian readers

IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors.

Topical coverage includes:

Basic Building Blocks of Financial Statements

Values and Limitations of Key Performance Ratios

Assessing Risk and Measurement Uncertainties

Management’s Discussion and Analysis (MD&A)

Identifying "good" companies and fairly-priced stocks

Specific impacts of transition to IFRS

About the Author

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

Multistate Corporate Tax Guide, 2012 Edition

Thu, 03 Nov 2011 14:32:57 GMT
Book available: December 2011
CD available: December 2011

This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

Volume I
Corporate Income Tax

    ·          Part 1. Introduction
    ·          Part 2. Nexus
    ·          Part 3. Corporate Taxes and Tax Base
    ·          Part 4. Group Filing Options
    ·          Part 5. Apportionment
    ·          Part 6. Pass-Through Entities
    ·          Part 7. Foreign Operations
    ·          Part 8. Credits and Incentives
    ·          Part 9. Tax Periods and Methods
    ·          If you would like more details about this product, or would like to order a copy online, please click here.

Quebec Tax Reporter

Quebec Tax Reporter offers statutes, regulations, and commentary with respect to a large number of taxes, including income tax (personal and corporate), fuel tax, municipal tax, resource tax, property tax, payroll tax, QST, and tobacco tax. In addition, it offers case digests, budget information, a summary of progress of provincial legislation (electronic only), full-text case law (electronic only), handy federal/provincial tax charts, inter-provincial sales tax charts (electronic only), relevant government publications, and tables of Concordance between the federal Income Tax Act and the Quebec Taxation Act.

Also included is comprehensive commentary on the Quebec Sales Tax (QST). This commentary, the most extensive available on the subject, has been prepared by the experts at Ryan (formerly Robert Brakel & Associates). This commentary provides in-depth treatment of nuts and bolts issues like 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.

Loose leaf and DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

U.S. Master Multistate Corporate Tax Guide (2011)

Fri, 29 Oct 2010 15:33:19 GMT
Available: October 2010

This book is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income.

Key elements of this helpful and annually updated publication are:

CHARTS - designed to provide quick answers to the most often asked questions regarding state corporate income taxation.

STATE BY STATE DISCUSSIONS - offer practical explanations of major corporate tax topics, including:

Tax Rates

Tax Credits

Apportionment of Income

Combined Reporting

Consolidated Returns

Nexus

Net Operating Loss Carryforwards and Carrybacks

Return Filing Requirements

Alternative Minimum Taxes

Treatment of Flow-through Entities

In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state.

HIGHLIGHTS OF KEY NEW DEVELOPMENTS - presents a summary of key legislative and regulatory changes affecting state corporate income taxation during the previous year, so readers are aware of those developments and can respond accordingly when completing tax returns for the coming year.

Related Books:

U.S. Master Tax Guide®, 2011

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment

U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

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

U.S. Master Tax Guide (2012)

Thu, 13 Oct 2011 10:56:17 GMT

Softcover Book #5952 - Available: November 2011

Hard Cover Book #5882 - Available: December 2011

The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 95th Edition reflects all pertinent federal taxation changes that affect 2011 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

The 2012 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

The U.S. Master Tax Guide is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and provides quick and clear answers to client questions.

MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2011 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2012," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year. The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

The 2012 U.S. Master Tax Guide's updated explanations cover:

Highlights of New Tax Developments

Tax Rates and Tax Tables

Individuals

Corporations

S Corporations

Partnerships

Trusts and Estates

Exempt Organizations

Income

Exclusions from Income

Business Expenses

Non-Business Expenses

Losses and Bad Debt

Depreciation, Amortization and Depletion

Tax Credits

Minimum Tax

Tax Accounting

Basis for Gain or Loss

Sales, Exchanges and Capital Gains

Installment Sales/Deferred Payment Sales

Securities Transactions

Tax Shelters/At-Risk Rules/Passive Losses

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

U.S. Master Tax Guide 2011 94th Edition

Tue, 18 Nov 2008 15:50:41 GMT
Available: November 2010

This book reflects all pertinent federal taxation changes that affect 2010 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

The 2011 MTG contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The handbook's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

This handbook is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions.

It comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2010 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2011," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year. The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

The 2011 U.S. Master Tax Guide's updated explanations cover:

Highlights of New Tax Developments

Tax Rates and Tax Tables

Individuals

Corporations

S Corporations

Partnerships

Trusts and Estates

Exempt Organizations

Income

Exclusions from Income

Business Expenses

Non-Business Expenses

Losses and Bad Debt

Depreciation, Amortization and Depletion

Tax Credits

Minimum Tax

Tax Accounting

Basis for Gain or Loss

Sales, Exchanges and Capital Gains

Installment Sales/Deferred Payment Sales

Securities Transactions

Tax Shelters/At-Risk Rules/Passive Losses

Retirement Plans

Corporate Acquisitions/Reorganizations

Taxation of Foreign Activities/Taxpayers

Returns and Payment of Tax

Withholding and Estimated Taxes

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

Alberta, N.W. T., Yukon Tax Reporter

Alberta & Territories Tax Reporter provides in-depth information and source material with respect to various taxes imposed in Alberta, the Yukon, the Northwest Territories, and Nunavut. It deals with statutes relating to corporations tax, income tax (personal and corporate), fuel tax, health insurance premiums, hotel room tax, tobacco tax, and a number of resource taxes. Besides carrying text of legislation and regulations, it has handy federal/provincial/territorial tax charts, news releases (electronic only), case digests, a summary of progress of provincial legislation (electronic only) and full-text case law (electronic only).

Loose leaf and DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

Estate Planning (2012 Edition) (U.S.)

Thu, 03 Nov 2011 14:52:12 GMT

Available: November 2011

Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing in-depth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.

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

U.S. Master Depreciation Guide (2011

Mon, 01 Nov 2010 10:07:26 GMT

Available: December 2010

Old depreciation systems do not die - or even fade away very fast. Businesses and the practitioners that serve them must operate with three coexisting depreciation systems -Modified Accelerated Cost Recovery System (MACRS), the Accelerated Cost Recovery System (ACRS) and the Treasury Department's Asset Depreciation System (ADR).CCH's U.S.

Master Depreciation Guide offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.

The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related U.S. Master Depreciation Guide explanation.

Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected.

CONTENTS:

Discussion of the historical background of depreciation and depreciation fundamentals.

Coverage of :

Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;

Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;

General rules for pre-1981 property;

Asset Depreciation Range (ADR) system which dates back to 1971;

Code Sec. 179 expensing rules; and

Amortization of intangibles, including section 197 intangibles

Listed property depreciation rules

Depreciation of vehicles subject to "luxury" car caps

Handling vehicle trade-ins, including luxury car caps and carryover basis

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

1040 Express Answers (2011

Fri, 29 Oct 2010 14:15:42 GMT
Available: November 2010

1040 Express Answers is a spiral bound quick-reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand.

You'll benefit from...

Form-oriented organization presented the way you work - line-by-line, right down the return.

Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.

New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax-saving opportunities and avoid pitfalls.

Two-color format, making it fast and easy to find the information you need.

Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.

Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information.

References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic.

With CCH's 1040 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips!

1040 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading fee additional).

CONTENTS:
Tab 1        Form 1040
Tab 2        Schedules A and B
Tab 3        Schedules C, F and SE
Tab 4        Schedule D and Form 4797
Tab 5        Schedule E: PALs and At-Risk Rules
Tab 6        Form 2106
Tab 7        Form 4562: Depreciation
Tab 8        Cars and Listed Property
Tab 9        Social Security and Retirement Planning
Tab 10      Tax Credits and AMT
Tab 11      Estimated Payments/Penalties/Amended Returns
Tab 12    Tax Representation Issues and Filings
Tab 13    Family and Education
Tab 14    Estate Planning
Tab 15    State Tax Information
Tab 16    Developments and Planning Tools
Tab 17      Tax Tables
Tab 18      Index

Related Books:

U.S. Master Tax Guide®, 2011

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment

Available: June 2011

Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.
Related Books:

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

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

CCH Accounting for Income Taxes,, 2011 Edition

Mon, 23 Aug 2010 08:12:37 GMT

CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content; however, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin.

Publication Date

07/15/2010

Content and Topics

Preface

About The Authors

SECTION I: INTERPRETATIONS

Paragraphs 1–2: Introduction

Paragraphs 3–5: Scope

Paragraphs 6–15: Objectives And Basic Principles

Temporary Differences

Paragraphs 16–34: Recognition And Measurement

Annual Computation Of Deferred Tax Liabilities And Assets

A Change In Valuation Allowance

An Enacted Change In Tax Laws Or Rates

A Change In The Tax Status Of An Enterprise

Regulated Enterprises

Business Combinations

Opinion 23 And U.S. Steamship Enterprise

Temporary Differences

Paragraphs 35–39: Intraperiod Tax Allocation

Certain Quasi Reorganizations

Paragraph 40: Separate Financial Statements Of A Subsidiary

Paragraphs 41–42: Financial Statement Presentation

Paragraphs 43–49: Financial Statement Disclosure

Paragraphs 50–59: Effective Date And Transition

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

Income Tax Regulations (Winter 2012)

Fri, 04 Nov 2011 09:41:12 GMT

Available: December 2011

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

This new edition will include all regulations issued through November 1, 2011 and will be available for shipping in December.
Related Books:

U.S. Master Tax Guide®,2012

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

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

Thu, 03 Nov 2011 11:42:42 GMT

Available: December 2011

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

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

Related Books:

U.S. Master Tax Guide®, 2012

ProSystem fx Tax: for U.S. Tax Returns

U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

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:

U.S. Master Tax Guide®, 2011

ProSystem fx Tax: for U.S. Tax Returns

U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

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

The Practitioner’s Toolkit

Mon, 23 Aug 2010 11:24:01 GMT
The Practitioner’s Toolkit is a comprehensive collection of tax research materials, designed to save you time and your clients money. This toolkit covers federal income tax, GST/HST, provincial tax and personal tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Practitioner's Toolkit offers you industry-leading information at a price that fits any budget.

The core components of your toolkit:

Canadian Income Tax Act and Regulations, annotated by CCH

CRA Technical Interpretations (under "TaxWindow Files")

CRA Interpretation Bulletins

CRA Information Circulars

CRA Income Tax Technical News

Draft amendments to the Income Tax Act, along with explanatory notes

CRA Federal income tax forms and guides

Key tax treaties

Up-to-date and in-depth information on GST and HST

Insightful and actionable tax commentary and analysis

Customizable Daily updates

PreparingYour Income Tax Returns® (electronic version)

Choose the provincial tax package that is most relevant to you

Choose one of the following packages. Each package contains extensive legislation commentary,
government documents and case law.

Ontario Tax Reporter

Atlantic Tax Reporter (NS/NB/PEI/NL)

Quebec Tax Reporter

Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters

Or if your practice requires a national view, choose all Provincial tax reporters.

Click here for more details about The Practitioner’s Toolkit
Click here for product presentation

Related Products:

Window on Canadian Tax®
Canadian Estate Planning Guide
Window on GST/HST
Tax Planning for Small Business Guide

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

1065 Express Answers (2011

Fri, 29 Oct 2010 14:35:13 GMT

Available: November 2010

CCH's 1065 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare partnership tax returns and the partner's Schedule K-1. Updated annually, 1065 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1065 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

Preparers will benefit from:

Compliance oriented, line-by-line approach, so you can quickly get the help needed while completing the return and answering client questions.

Plain-English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.

New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the partnership return and can help your clients take advantage of new law changes to maximize their tax-saving opportunities and avoid pitfalls.

Highly visual, two-color presentation, making it faster and easier to find the information you need.

Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.

Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.

References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.

Detailed topical index, including references to everyday practice terminology, point you to the answers you need.

Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

CONTENTS:

Form 1065--General Information

Income and Deductions

Schedules A and B

Schedule K

Schedules L, M-1, M-2 and M-3

Schedule D

Partner’s Schedule K-1

Allocation Rules

Partnership Formation

Depreciation

Transfers of Interest

Death or Retirement of a Partner

Terminations, Mergers and Divisions

Real Estate Partnerships

LLCs, LLPs and LLLPs

State Tax Information

Election Statements

Form 1065 Checklist

Index

1065 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading
If you would like more details about this product, or would like to order a copy online, please click here.

1065 Express Answers (2012)

Thu, 03 Nov 2011 11:31:23 GMT

Available: December 2011

Updated annually, this spiral-bound resource helps you prepare Form 1065 tax returns - with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.

Preparers will benefit from:

Compliance oriented, line-by-line approach.

Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.

New rules and form changes highlighted.

Charts and tables summarizing important concepts, facts and figures.

Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.

References to U.S. Master Tax Guide paragraphs.

Related Books:

1040 Express Answers (2012)

1041 Express Answers (2012)

U.S. Master Tax Guide®,2012

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

1040 Preparation and Planning Guide, 2011

Thu, 19 Feb 2009 15:35:29 GMT
CCH no longer publishes the 1040 Preparation and Planning Guide (or the Canadian companion book).

Instead, you are invited to consider the following books:

1040 Express Answers (2011)

1041 Express Answers (2011)

1065 Express Answers (2011)

1120S Express Answers (2011)

Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011)

Thank you.

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

Oil and Gas: Federal Income Taxation (2012) (U.S.)

Thu, 03 Nov 2011 11:47:11 GMT

Available: November 2011

This book is 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

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry.

Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published.

Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

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
Case Table
Finding Lists

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State Tax Handbook (2012)

Fri, 04 Nov 2011 09:54:43 GMT

Available: December 2011

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. 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 State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.

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.
Related Books:

U.S. Master Tax Guide®,2012

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Available: October 2011

A handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

Provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income.

Key elements of this helpful and annually updated publication are:

CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation.

STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including:

Tax Rates

Tax Credits

Apportionment of Income

Combined Reporting

Consolidated Returns

Nexus

Net Operating Loss Carryforwards and Carrybacks

Return Filing Requirements

Alternative Minimum Taxes

Treatment of Flow-through Entities

In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state.

HIGHLIGHTS OF KEY NEW DEVELOPMENTS–presents a summary of key legislative and regulatory changes affecting stat
If you would like more details about this product, or would like to order a copy online, please click here.

Connecticut Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 12:51:58 GMT

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections (2010-2011 Edition

Mon, 23 Aug 2010 10:50:35 GMT

Compiled by a team of distinguished law professors, the 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010.

You may also be interested in:
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition)

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

State Tax Handbook 2011

Wed, 27 Jan 2010 08:22:27 GMT
Available: December 2010

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This 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 saves lots of time for busy practitioners, serving as a convenient single source of key state tax information for professionals instead of them having to wade through multiple sources to find this information.

The book is set out in four parts, which together paint 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 State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.

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 passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

Related Books:

U.S. Master Tax Guide®,2011

ProSystem fx Tax: for U.S. Tax Returns

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

U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

State Tax Handbook 2011

Available: December 2011

The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

The 2012 Edition of the Accounting Desk Book covers the following topics:

FINANCIAL REPORTING

- Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
- Chapter 2: Revenue and Expenses
- Chapter 3: Stockholders' Equity
- Chapter 4: Statement of Cash Flows
- Chapter 5: Segment Reporting

STANDARDS

- Chapter 6: Actions of the Financial Accounting Standards Board
- Chapter 7: Consolidation of Variable Interest Entities
- Chapter 8: Governmental Accounting
- Chapter 9: Governmental Fund Accounting
- Chapter 10: Not-for-Profit or Exempt Organizations
- Chapter 11: International Standards: Accounting
- Chapter 12: International Standards: Auditing, Ethics, Public Sector

ACCOUNTING PROCEDURES

- Chapter 13: Cost Accounting
- Chapter 14: Budgeting for Profit Planning and Budgetary Control
- Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
- Chapter 16: Auditor Independence and the Audit Committee
- Chapter 17: Taxpayer Rights

NICHE TOPICS

- Chapter 18: Practice Before the IRS and the Power of Attorney
- Chapter 19: Internet Accounting
- Chapter 20: E-Commerce and E-Communication
- Chapter 21: Insurance Accounting

- Chapter 22: Expert Witness

- Chapter 23: Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT

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

Almanac of Business & Industrial Financial Ratios (2011

Fri, 29 Oct 2010 14:54:25 GMT
Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

Agriculture, forestry, fishing, and hunting

Mining

Utilities

Construction

Manufacturing

Wholesale trade

Retail trade

Transportation and warehousing

Information

Finance and insurance

Real estate and rental leasing

Professional, scientific and technical services

Management of companies (holding companies)

Administrative and support and waste management and remediation services

Health care and social assistance

Arts, entertainment and recreation

Accommodation and food services

Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reli
If you would like more details about this product, or would like to order a copy online, please click here.

Almanac of Business & Industrial Financial Ratios (2012)

Wed, 22 Jun 2011 11:12:06 GMT

Available: September 2011

Author: Dr. Leo Troy

Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

Agriculture, forestry, fishing, and hunting

Mining

Utilities

Construction

Manufacturing

Wholesale trade

Retail trade

Transportation and warehousing

Information

Finance and insurance

Real estate and rental leasing

Professional, scientific and technical services

Management of companies (holding companies)

Administrative and support and waste management and remediation services

Health care and social assistance

Arts, entertainment and recreation

Accommodation and food services

Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations)

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

California Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 12:07:23 GMT
Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Canadian Goods & Services Tax Reporter

Whatever you need to know about the GST, you will find it here. The Canadian Goods & Services Tax Reporter keeps you up-to-date with complete coverage of all developments, including full coverage of legislation and proposed legislation, detailed commentary and analysis, and all related government documents. Because it is topically based, it makes for a more logical presentation, which makes it easy to use for even non-specialists and new practitioners. It also gives you detailed commentary by Michael Firth of PricewaterhouseCoopers and Brent F. Murray of Wilson & Partners LLP. Also includes a free subscription to the monthly newsletter, The Canadian GST Monitor.

Includes:

Full text of the Excise Tax Act, including text of all pending amendments

History Notes for the Excise Tax Act

Explanatory Notes to Pending Amendments and to Historical Amendments

Full text of GST/HST regulations

Full text of cases decided under the Excise Tax Act by the Supreme Court of Canada, the Federal Court of Canada, and the Tax Court of Canada (electronic only; print Reporter has digests)

Digests and full texts of selected decisions of the Canadian International Trade Tribunal (CITT) (electronic only; print Reporter has digests

Full text of selected provincial commodity tax decisions (electronic only; print Reporter has digests

Extensive commentary, arranged topically

Quick reference charts (electronic only)

Related government documents, such as Memoranda, Technical Information Bulletins,
Policy statements (electronic only) and GST/HST Headquarters letters (electronic only)

Loose Leaf updated monthly. CD-ROM updated monthly or quarterly. Internet updates are more frequent.

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

Canadian Tax Library Plan

Canadian Tax Library Plan is ideally suited to those practitioners who depend on up-to-the-minute tax information.

Topics covered:

Income Tax Bulletins, Circulars and Technical News

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Dominion Tax Cases – 2009

Dominion Tax Cases – 1920-2008

Canadian Master Tax Guide

Tax Treaties and Social Security Agreements

Revenue Canada Round Table Annotated

Federal Income Tax Forms and Guides

Tax Window Files
Special Reports and Dispatches

And more
Includes the newsletters, Tax Topics, Byteline (electronic), and Dominion Tax Cases.

DVD updated monthly. Internet updated continuously.

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

Canadian Transfer Pricing, 2nd Edition

Tue, 04 Oct 2011 11:12:44 GMT

Canadian Transfer Pricing describes and clarifies Canada's current transfer pricing rules. It sets out the methods used by the CRA and described in the OECD Guidelines for determination of an arm's length price for goods and services.

Due to the large dollar amounts involved in transfer pricing disputes, the importance of transfer pricing to the Canada Revenue Agency ("CRA") continues to evolve into a prominent component of tax collection and enforcement in Canada. Tax practitioners and company executives need to be aware of the procedures and documentation requirements in order to remain compliant with the transfer pricing rules and to be better prepared in the face of an audit by the CRA. This is also true for companies intending to establish an APA or resolve disputes with the revenue authorities in Canada and overseas with respect to transfer pricing transactions.

Canadian Transfer Pricing provides a comprehensive overview of the Canadian transfer pricing regime and includes discussion on the OECD’s involvement in the area of transfer pricing tax policy as well as a brief overview of the U.S. transfer pricing legislation.

Chapters Include:

What is Transfer Pricing?

Transfer Pricing Rules Prior to 1999

Canada’s Current Transfer Pricing Rules

Transfer Pricing and Intra Group Services

Transfer Pricing and Restructuring

Contemporaneous Documentation and Transfer Pricing Penalties

Advance Pricing Agreements

Transfer Pricing Audit Process

Transfer Pricing Dispute Resolution

Competent Authority

Jurisprudence

Transfer Pricing and Customs, GST and HST.

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

Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011)

Wed, 10 Nov 2010 15:00:56 GMT

Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles.

This comprehensive manual provides more than 2,300 pages of completely updated material, which has made it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved

Six chapters on deductions and exemptions that painstakingly present the detail in clear language

Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding

Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules

Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered.

CONTENTS:

Key Tax Return Filing Facts
Excise Tax Rates
2011 Federal Tax Calendar

Figuring the Individual Tax

1.    Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates
2.    Gross Income Inclusions
3.    Retirement Plans
4.    Employee Fringe Benefits
5.    Gross Income Exclusions
6.    Gain or Loss Basis Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals

Maximizing Deductions and Credits

9.    Personal Deductions
10.  Travel and Entertainment Deductions
11.  Depreciation
12.  Business Deductions
13.  Losses and Bad Debts <
If you would like more details about this product, or would like to order a copy online, please click here.

Taxprep

If you are a tax professional, Taxprep is for you. We have put our years of tax experience into this product, giving you the most sophisticated line of tax preparation programs available in Canada. Taxprep has been developed by professionals with you in mind. It incorporates a wide range of features designed with one purpose – to help you do your job faster and serve your clients more effectively. And all Taxprep programs are fully bilingual and cover all provinces and territories. The fact is, 28 of the top 30 accounting firms in Canada trust the power and reliability of Taxprep. If you're not using Taxprep, why not give it a try. Once you do, you'll wonder how you ever managed without it!

For detailed information about Taxprep, please click here.
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U.S. Revenue Recognition Guide (2011)

Mon, 01 Nov 2010 08:52:30 GMT
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 Codification^TM    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:

U.S. Master Tax Guide®, 2011

CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Illinois returns or who are required to deal with Illinois taxes.

Now in its 41st edition, this popular handbook is the one source those involved with Illinois taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including:

Personal Income Tax

Corporate Income Tax

Sales And Use Taxes

Other Illinois taxes are summarized, as well, including the administration and imposition of City of Chicago taxes, with particular emphasis placed on persons or transactions subject to the tax, the basis and rate of tax, and the new annual return provisions.Administration and imposition of City of Chicago taxes

The Guidebook includes additional practical tips, pointers and examples to practitioners by Marilyn A. Wethekam, Fred O. Marcus, Jordan M. Goodman, David A. Hughes, Brian L. Browdy, and C. Eric Fader of Horwood Marcus & Berk in Chicago. This valuable commentary helps practitioners further apply the complex principles of Illinois tax law to specific practice situations.

For the user's convenience in determining what is new in the Illinois tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Illinois and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Illinois Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

Available: December 2011

This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.

Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.

Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law.

Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law.

Code Finding List for quick reference to the IRC sections cited.

Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed.

The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information.

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

1041 Express Answers (2011

Wed, 10 Nov 2010 15:25:00 GMT

CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

Preparers will benefit from:

Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.

Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.

New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls.

Highly visual, two-color presentation, making it it faster and easier to find the information you need.

Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.

Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.

References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.

Detailed topical index, including references to everyday practice terminology, point you to the answers you need.

Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

CONTENTS:

Tab 1: Filing Issues

Tab 2: Form 1041

Tab 3: Income In Respect of a Decedent

Tab 4: Business Income (or Loss)

Tab 5: Farm Income (or Loss)

Tab 6: Rents, Royalties, Partnerships

Tab 7: Schedules A--Charitable Deduction and B--Income Distribution Deduction

Tab 8: Schedule G--Tax Computation and Other Information

Tab 9: Schedule I--AMT

Tab 10: Schedule D--Capital Gains and Losses

Tab 11: Schedule J--Accumulation Distribution

Tab 12: Depreciation, Depletion, Amortization

Tab 13: Schedule K-1

Tab 14: Modification and Termination

Tab 15: State Tax Information

Tab 16: Index

With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips!

1
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Family Foundation Handbook (2011) -- U.S.

Mon, 01 Nov 2010 09:02:27 GMT
Available: October 2010

Authors: Jerry J. McCoy, Kathryn W. Miree, J.D.

The Family Foundation Handbook provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grant making to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

2011 Highlights:

A new section on L3Cs and B Corporations and the role those new entities play in grantmaking.

New regulations, revenue rulings, and private letter rulings impacting family foundations.

The most recent statistics of related to family foundation trends and profiles from The Foundation Center, the Council on Foundations, the IRS, and the Association of Small Foundations.

The most recent data on family foundation investment returns, asset allocations, and administrative expenses with a special emphasis on salary data.

Updated statutory references for state volunteer protection laws.

Updated statutory references for states that have adopted the Uniform Prudent Management of Institutional Funds Act (which is quickly replacing Uniform Management of Institutional Funds Acts across the country) and the impact that will have on foundation management.

The most current list of resources for family foundations including resources, publications grants and administrative software, online research sites, charitable trade groups, and socially responsible investment funds and firms.

The new statutory rules under the Pension Protection Act affecting Type III supporting organizations, and the Proposed Treasury Regulations associated with those rules.

Expanded discussion of the uncertain status of the federal estate tax and the tax on generation-skipping transfers as this edition went to press.

An additional alternative for the person considering a family foundation – the medical research organization.

Expanded discussion of the privacy and disclosure aspects of a family foundation with some potential strategies for the person who regards this as a major concern.

Content:

Introduction.

Family Foundation Basics

How To Create A Family Foundation

Using Charitable Trusts To Fund The Family Foundation

Designing The Family Foundation

Operating Restrictions

Grantmaking

Foundation Administration

Special Issues

Bibliography

Table of Cases

Table of Statute
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Family Foundation Handbook (2012) – U.S.

Tue, 21 Jun 2011 09:49:13 GMT

Available: September 2011

Authors: Jerry J. McCoy, J.D.; and Kathryn W. Miree; J.D.

Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

                          1. Introduction

2. Family Foundation Basics

3. How To Create A Family Foundation

4. Using Charitable Trusts To Fund The Family Foundation

5. Designing The Family Foundation

6. Operating Restrictions

7. Grantmaking

8. Foundation Administration

                           9. Special Issues
Related Books:

U.S. Master Estate and Gift Tax Guide (2012)

Estate Planning (2012 Edition) (U.S.)

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

U.S. Master GAAP Guide (2012)

Fri, 04 Nov 2011 09:11:27 GMT

Available: November 2011

This book helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements.

To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC.

Topically arranged to follow the FASB's Accounting Standards Codification (ASC).

Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand.

Serves as a working guide so practitioners can find solutions to complex practice problems quickly.

Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.

Enables clear understanding of the accounting requirements of the pronouncements.

Chapters:

General principles

Presentation

Assets

Liabilities

Equity

Revenue

Expenses

Broad transactions

Industry

Also contains:

Conceptual framework

Accounting Standards Updates

Exposure Drafts

How to cross-reference the Codification and pre-Codification standards

Present value factors

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U.S. Master Sales and Use Tax Guide (2011)

Wed, 22 Jun 2011 15:34:13 GMT

Available: April 2011

A quick-answer resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.

Those professionals who only occasionally deal with sales and use taxes will enjoy this attractively-priced handbook. And those "in the thick" of sales and use tax issues will appreciate having quick answers and overviews available for those times when it is more convenient than using a comprehensive research service. Especially helpful are the multistate quick-answer charts - a CCH exclusive!
Related Books:

Sales and Use Tax Answer Book (2012)

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1120S Express Answers (2012)

Wed, 10 Nov 2010 15:33:43 GMT

Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from:

Preparers will benefit from:

Compliance oriented, line-by-line approach,

Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.

New rules and form changes highlighted.

Charts and tables summarizing important concepts, facts and figures

Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.

References to U.S. Master Tax Guide paragraphs.

Related Books:

1040 Express Answers (2012)

1041 Express Answers (2012)

1065 Express Answers (2012)

U.S. Master Tax Guide®,2012

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

Income Tax Regulations (Winter 2012)

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

Form 990 Compliance Guide, 2011

Tue, 21 Jun 2011 09:56:19 GMT

Available: April 2011

Author: Clark Nuber

Explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.

It walks you through the preparation of Form 990, its disclosure requirements and includes:

Real-world examples

Filled-in-forms and checklists

Worksheets

Discussion of unresolved issues

Traps for the unwary

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

Guidebook to California Taxes (2011

Wed, 28 Oct 2009 13:18:57 GMT

CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers.

This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions.

The CCH Guidebook to California Taxes is designed to accomplish four main objectives
:

Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units.

Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns.

Present a readable quick reference to the personal income tax and taxes on corporate income.

Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference.

Related Titles:

State Tax Handbook 2011

Guidebook to Illinois Taxes (2011)

Guidebook to Connecticut Taxes (2011)

Guidebook to Florida Taxes (2011)

Available: November 2011

This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

Accounting Policies, Changes in Accounting Estimates, and Errors

Borrowing Costs

Business Combinations

Cash Flow Statement

Changing Prices and Hyperinflationary Economies

Consolidated Financial Statements

Construction Contracts

Earnings Per Share

Employee Benefits

The Equity Method

Events After the Balance Sheet Date

Financial Instruments

Foreign Currency Translation

Government Grants and Government Assistance

Impairment of Assets

Income Taxes

Intangible Assets

Interim Financial Reporting

Inventories

Investment Property

Leases

Non-Current Assets Held for Sale and Discontinued Operations

Property, Plant, and Equipment

Provisions, Contingent Liabilities, and Contingent Assets

Related-Party Disclosures

Revenue

Segment Reporting

Share-Based Payment

Part III: Industry-Specific Standards

Agriculture

Insurance Contracts

Mineral Resources: Exploration and Evaluation

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Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012

Wed, 22 Jun 2011 10:08:43 GMT

Available: August 2011

Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.
Related Books:

U.S. Master Sales and Use Tax Guide (2011)

Sales and Use Tax Answer Book 2012

California Sales and Use Tax Answer Book 2011

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GAAS Guide, 2012 (with CD-ROM) (U.S.)

Thu, 13 Oct 2011 14:26:14 GMT

Available: October 2011

The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included.

The 2012 Edition includes coverage of the following:

SAS-121 (AU 722) (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)

SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements.

Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs.

The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer).

AU 100: Introduction

AU 200: General Standards

AU 300: Standards of Field Work

AU 400: First, Second, and Third Standards of Reporting

AU 500: Fourth Standard of Reporting

AU 600: Other Types of Reports

AU 700: Special Topics

AU 800: Compliance Auditing

AU 900: Special Reports of the Committee on Auditing Procedure

AT Section: Statements on Standards for Attestation EngagementsIf you would like more details about this product, or would like to order a copy online, please click here.

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

Thu, 03 Nov 2011 15:51:19 GMT

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:

U.S. Master Tax Guide®,2012

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition)

Mon, 01 Nov 2010 09:25:28 GMT
Available: August 2010

Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.

The book's practical coverage and approach include:

Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible   goods, intangibles, and services

Complex cost-sharing planning principles, including buy-in

Cutting edge e-commerce transfer pricing issues

U.S. penalty and documentation rules

Documentation with checklists, questionnaires and model report

U.S. penalty rules compared to those of other important countries

Overlap between transfer pricing and Customs valuation issues

Customs ruling based on an APA

In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:

Developing a substantive/procedural strategy (with detailed flow-chart)

Preparing for examination

Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.

Table of Contents

Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482

Arm's length standard

Best method rule

Comparability

Arm's length range

Determination of true taxable income

Collateral Adjustments

Transfer pricing and non-recognition provisions

Blocked income

Chapter 3 - Methods for Transfers of Tangible Property

Comparable uncontrolled price method (with cases applying this method)

Resale price method

Cost plus method

Cost-plus method

Comparable profit method

Profit split method

Unspecified methods

Chapter 4 - Methods
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Canadian GST & Commodity Tax Cases

When you subscribe to Canadian GST & Commodity Tax Cases, you will be kept informed and up-to-date with recent court rulingsand developing trends in case law. The most relevant court decisions will be brought into focus for you with comprehensive andinsightful case comments written by the experts at McCarthy Tétrault LLP, helping you makeinformed decisions quickly and confidently.
Includes newsletter, Canadian GST & Commodity Tax Cases. Available to be e-mailed in PDF format only.
Loose leaf updated every two months.
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Tax Library Plan with Tax Window Library

Canadian Tax Library with Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute tax information, and who are looking for insight into the Canada Customs and Revenue Agency's approach to the law.

Topics covered:

Income Tax Bulletins, Circulars, and Technical News

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Dominion Tax Cases – 2009

Dominion Tax Cases – 1920-2008

Tax Treaties and Social Security Agreements

Canadian Master Tax Guide

Revenue Canada Round Table Annotated

Federal Income Tax Forms and Guides

Tax Window Files

Window on Canadian Tax (Tax Window Files Commentary)

Special Reports and Dispatches

And more

Includes the newsletters, Tax Topics, Byteline (electronic), Dominion Tax Cases, Canadian GST Monitor, and Window on Canadian Tax.
DVD updated monthly. Internet updated continuously.

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

GAAP Guide, 2012 (U.S.)

Thu, 03 Nov 2011 15:16:42 GMT

Book available: December 2011
Standalone CD available: December 2011

Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II.

The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.

The GAAP Guide satisfies all AICPA peer review standards and requirements.

Generally Accepted Accounting Principles:

Accounting Changes

Accounting Policies and Standards

Advertising

Balance Sheet Classification and Related Display Issues

Bankruptcy and Reorganization

Business Combinations

Capitalization and Expense Recognition Concepts

Cash Flow Statement

Computer Software

Consolidated Financial Statements

Contingencies, Risks, and Uncertainties

Convertible Debt and Debt with Warrants

Deferred Compensation Contracts

Depreciable Assets and Depreciation

Development Stage Enterprises

Earnings per Share

Equity Method

Extinguishment of Debt

Fair Value

Financial Instruments

Foreign Operations and Exchange

Government Contracts

Impairment of Long-Lived Assets

Income Taxes

Installment SalesIntangible Assets

Interest Costs Capitalized

Interest on Receivables and Payables

Interim Financial Reporting

Inventory

Investments in Debt and Equity Securities

Leases

Long-Term Construction Contracts

Long-Term Obligations

Nonmonetary Transactions

Pension Plans

Personal Financial Statements

Postemployment and Postretirement Benefits Other Than Pensions

Product Financing Arrangements

Property Taxes

Real Estate Transactions

Related Party Disclosures

Research and Development

Results of Operations

Revenue Recognition

Segment Reporting

Stock-Based Payments

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

Guidebook to Connecticut Taxes (2011)

Wed, 28 Oct 2009 13:26:05 GMT
CCH's Guidebook to Connecticut Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Connecticut. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Connecticut returns or who are required to deal with Connecticut taxes.

The comprehensive and authoritative Guidebook is authored by a team of leading experts in Connecticut state taxation:

Richard D. Pomp--Coordinating Editor

Leslie E. Grodd, Esq.--Estate and Gift Taxes

Christine L. Hill, Esq.--Sales and Use Taxes

Diana L. Leyden, Esq.--Miscellaneous Taxes

Glenn G. Rybacki, Esq.--Administration and Procedure

David F. Sherwood, Esq.--Property Tax

Jay M. Smolin, CPA--Personal Income Tax

Richard W. Tomeo, Esq.--Corporate Business Tax

Laura R. Wyeth, CPA--Sales and Use Taxes

It is the one source those involved with Connecticut taxation need for quick and accurate answers, presenting thorough coverage of the taxes of major interest including:

personal income tax

corporation income tax

sales and use taxes

Other Connecticut taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the user's convenience in determining what is new in the Connecticut tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Connecticut and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Connecticut Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

State
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Sales and Use Tax Answer Book (2012)

Thu, 13 Oct 2011 13:47:50 GMT

Available: November 2011

Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states.

The 2012 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.

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

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

Florida Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 12:56:48 GMT

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

GAAS Practical Manual (2012) (with CD-ROM) (U.S.)

Thu, 13 Oct 2011 14:31:18 GMT

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.

Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.

Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

The 2012 edition is current through the following pronouncements:

- SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

- SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)

- SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the
If you would like more details about this product, or would like to order a copy online, please click here.

Tax Accounting in Mergers and Acquisitions 2011 (M&A - U.S.)

Mon, 01 Nov 2010 09:53:33 GMT
Available: October 2010

Author: Glenn R. Carrington

Tax Accounting in Mergers and Acquisitions 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.

This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayer’s ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions. In addition to updates of all rulings, cases and legislation, the 2010 edition contains a new chapter on Bankruptcy.
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 Books:

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Guidebook to Florida Taxes (2011)

Wed, 28 Oct 2009 13:31:26 GMT
CCH's Guidebook to Florida Taxes is the perfect resource for practitioners working with state taxation in Florida. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Florida returns or who are required to deal with Florida taxes.

Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Florida taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest, including:

corporation income tax (applicable to all corporations including banks and insurance companies)

sales and use taxes

intangible personal property tax

estate tax

Other Florida taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax; exemptions; basis and rate of tax; and returns and payment.

The Guidebook includes additional practical tips, pointers and examples to practitioners by James M. Ervin, Jr., Esq., a partner of the Tallahassee office of the law firm, Holland & Knight, LLP. This valuable commentary helps practitioners further apply the complex principles of Florida tax law to specific practice situations.

For the user's convenience in determining what is new in the Florida tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Florida and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Florida Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

State Tax Handbook 2011

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North Carolina Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 13:00:51 GMT

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Non-Residents, Cross-Border Transactions, and the GST
Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.
Key topics discussed in the book include:

Drop-shipments

Non-resident override rule

Place of supply rules

Cross-border transactions

Imports and exports

De facto importer rules

Permanent establishments and carrying on business in Canada

Recovery of tax by non-residents
The book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.
Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.
In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.
Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.
He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.
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Ohio Taxes, Guide to State Taxes 2012

Thu, 03 Nov 2011 13:01:59 GMT

Available: January 2012

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to California 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)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

Tue, 21 Jun 2011 09:18:28 GMT

Available: September 2011

Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2012 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.
Related Books:

U.S. Master Tax Guide®,2012

Estate Planning (2012 Edition) (U.S.)

Family Foundation Handbook (2012) – U.S.

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

Guidebook to Maryland Taxes (2011)

Wed, 28 Oct 2009 13:38:27 GMT

CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes.

This authoritative Guidebook is the one source those involved with Maryland taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including:

personal income tax

corporate income tax

sales and use taxes

death taxes

property taxes

utility franchise tax

insurance gross premiums tax

Other Maryland taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

The 2011 Edition includes additional practical tips, pointers and examples to practitioners by Walter R. Calvert, J.D. and Denise V. Corsaro, J.D. of the Baltimore office of the law firm, Venable LLP. This valuable commentary helps practitioners further understand and apply the complex principles of Maryland tax law to specific practice situations.

For the user's convenience in determining what is new in the Maryland tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Maryland and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Maryland Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.
Related Titles:

State Tax Handbook 2011

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Practical Guide to U.S. Taxation of International Transactions (Eighth Edition)

Wed, 22 Jun 2011 10:40:42 GMT

Available: August 2011

Authors: Michael S. Schadewald, Ph.D., CPA and Robert J.Misey, Jr., J.D., MBA and LL.M.

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 essential to tax practice.

The book is written primarily as a desk reference for tax practitioners and is organized into four parts.

Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules.

Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations.

Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations.

Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

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

Canadian Tax Library with Canadian Goods & Services Tax Reporter and Tax Window Library

Canadian Tax Library with Canadian Goods & Services Tax Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute federal and commodity tax information, and who are looking for insight into the Canada Customs and Revenue Agency's approach to the law.

Topics covered:

Income Tax Act & Regulations

Income Tax Bulletins, Circulars, and Technical News

Tax Treaties and Social Security Agreements

Federal Income Tax Forms and Guides

Revenue Canada Round Table Annotated

Canadian Tax Reporter Commentary

Canadian Master Tax Guide

Dominion Tax Cases – 2009

Dominion Tax Cases – 1920-2008

Tax Window Files

Canadian Goods & Services Tax Reporter

GST Forms and Guides

Window on Canadian Tax (Tax Window Files Commentary)

Special Reports and Dispatches

And more

Includes the newsletters, Tax Topics, Byteline (eletronic), Dominion Tax Cases, Canadian GST Monitor, and Window on Canadian Tax.

DVD updated monthly. Internet continuously.

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

Guidebook to Massachusetts Taxes (2011)

Wed, 28 Oct 2009 13:41:45 GMT

CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Massachusetts. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Massachusetts returns or who are required to deal with Massachusetts taxes.

Now in its 43rd edition, this popular handbook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest:

personal income tax

corporation excise (income) tax

taxes on banks and other financial institutions

sales and use taxes

estate tax

Other Massachusetts taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

The Guidebook includes additional practical tips, pointers and examples to practitioners by Stephen M. Politi, Esq., a partner of the Boston law firm, Engel & Schultz, P.C. This valuable commentary helps practitioners further apply the complex principles of Massachusetts tax law to specific practice situations.

For the user's convenience in determining what is new in the Massachusetts tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Massachusetts and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

State Tax Handbook 2011

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to California 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)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

U.S. Master Bank Tax Guide (2012)

Thu, 13 Oct 2011 09:11:45 GMT

Available: October 2011

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2012) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions.

It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

The key tax planning suggestions offered upfront in each chapter and meticulous footnotes to show authority throughout make the Guide's discussions a roadmap for further research. Helpful tables, charts, lists and examples reflect the author's penchant for illustrating the rules and principles in the most understandable way.

Organized for day-to-day use, but offering a depth of discussion that readers will want to read thoroughly, the U.S. Master Bank Tax Guide reflects the author's 30+ years of banking industry experience and his proficiency at teaching in both the law school and tax professional venues. This resource not only explains the fundamental tax rules and principles that apply to banks, it also identifies and guides the reader through the many opportunities and pitfalls that may be present. From choice of entity advantages and disadvantages and treatment of start-up costs to handling ordinary and necessary expense items and acquisition and expansion considerations, the Guide offers the practical guidance that all bank tax practitioners need, value and appreciate.

CONTENTS:

- Entities subject to bank tax rules
- Accounting for interest, fee and other income
- Discount, points and premium
- Securities dealers and investors
- Nonperforming loans
- Modified debt
- Foreclosures
- Business expenses
- Interest expense
- Bad-debt deductions
- Acquisitions
- Business tax credits

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

Income Taxation of Fiduciaries and Beneficiaries (2011) U.S.

Tue, 21 Jun 2011 10:17:44 GMT

Available: June 2011

Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

Highlights of the 2011 Edition include:

- Hiring Incentives to Restore Employment (HIRE) Act of 2010: foreign trust rules tightened concerning:

Who is a U.S. beneficiary of a foreign trust;

Expansion of information reporting requirements;

Loans of trust assets considered to be distributions;

Penalty applications and rates/amounts for inadequate return and /or information reporting.

- Increased use of “deca
If you would like more details about this product, or would like to order a copy online, please click here.

New Jersey Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 13:10:35 GMT

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Australian Master Tax Guide, 2011

Thu, 13 Oct 2011 14:36:19 GMT

Available: August 2011

Australia’s number one tax reference is designed to help practitioners, businesses, other organizations and students quickly locate accurate answers to their tax questions.

Whether it is being used to help prepare tax returns for the current tax year or to work out the tax issues and implications of decisions and transactions in the immediate future years, the Australian Master Tax Guide is an essential resource for anyone working in or dealing with tax. Up-to-date through June 30, 2011.

Cross referenced at the end of each CCH paragraph to more detailed information in key CCH updating services

Handy checklists and tables, complete effective life (depreciation) tables and a calendar of key tax dates

Entirely new chapter of handy tax checklists

A practical way to keep up to date on the changes to Australia’s complex tax system

The CCH Australian Master Tax Guide is written and updated by CCH's team of tax accountants and lawyers, and a select group of top tax professionals.

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

Fair Value Measurements Answer Book (2011)

Wed, 22 Jun 2011 14:46:28 GMT

Available: May 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:

Accounting Research Manager - ARM

2011 International Financial Reporting Standards (IFRS)

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

Guidebook to Michigan Taxes (2011)

Wed, 28 Oct 2009 13:45:05 GMT
CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Michigan returns or who are required to deal with Michigan taxes.
This popular Guidebook is now in its 42nd year of providing practitioners with concise and authoritative information on Michigan taxes. It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including:

income tax

single business tax

sales and use taxes

intangibles tax

inheritance, estate and generation-skipping transfer taxes

Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the user's convenience in determining what is new in the Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Michigan and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Michigan Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

State Tax Handbook 2011

Guidebook to Illinois Taxes (2011)

Guidebook to California Taxes (2011)

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

New York Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 13:11:29 GMT

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Forensic and Investigative Accounting (5th Edition)

Wed, 22 Jun 2011 11:20:26 GMT

Available: July 2011

Author: D. Larry Crumbley, CPA, CFD, Cr.FA

CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants-external, internal, forensic consultants, and corporate accountants-must possess this knowledge base and develop these techniques.

CONTENTS:
Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together.

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING
Chapter 1 - Introduction to Forensic and Investigative Accounting

Chapter 2 - Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME
Chapter 3 - Fraudulent Financial Reporting

Chapter 4 - Detecting Fraud in Financial Reporting.

Chapter 5 - Employee Fraud: The Misappropriation of Assets.

Chapter 6 - Indirect Methods of Reconstructing Income.

Chapter 7 - Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT
Chapter 8 - Litigation Services Provided by Accountants

Chapter 9 - Proper Evidence Management.

Chapter 10 - Commercial Damages.

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Massachusetts Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 13:13:26 GMT

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Guidebook to New Jersey Taxes (2011)

Wed, 28 Oct 2009 13:48:28 GMT
CCH's Guidebook to New Jersey Taxes is an indispensable resource for anyone working with state taxation in New Jersey. It is designed as a quick reference, describing the general provisions of the respective tax laws, regulations and administrative rulings useful to tax practitioners, businesspersons and others who file New Jersey returns or who are required to deal with New Jersey taxes.

This popular Guidebook is now in its 41st year of providing practitioners with concise and authoritative information on New Jersey taxes. It presents thorough coverage of the taxes of major interest, including:

corporation business (franchise) tax

corporation income tax

personal income tax

sales and use tax

inheritance tax

Other New Jersey taxes are discussed, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The 2011 Edition features enhanced military personnel coverage and personal income tax and corporate income tax federal/state comparisons.

The Guidebook is edited by Susan A. Feeney, J.D. and Michael A. Guariglia, J.D., partners in the firm of McCarter & English, LLP, Newark, NJ. This valuable commentary helps practitioners further apply the complex principles of New Jersey tax law to specific practice situations.

For the user's convenience in determining what is new in the New Jersey tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

References to the New Jersey and related federal provisions are provided throughout. Detailed Table of Contents, Topical Index and law and regulations finding lists make pinpointing critical information quick and easy. Cross references to specific paragraphs in the comprehensive CCH New Jersey Tax Reports service are also provided throughout the text to assist users in further, more comprehensive tax research and tax planning.
Related Titles:

State Tax Handbook 2011

Guidebook to Illinois Taxes (2011)

Guidebook to California Taxes (2011)

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

Maryland Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 13:15:22 GMT

Available: October 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library is ideally suited to tax practitioners who must have up-to-the-minute federal and provincial tax information, and who require insight into the Canada Customs and Revenue Agency's approach to the law.

Topics covered:

Income Tax Bulletins, Circulars, and Rulings

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Current Dominion Tax Cases

Tax Treaties and Social Security Agreements

Archival Dominion Tax Cases

Canadian Master Tax Guide

Revenue Canada Round Table Annotated

Federal Income Tax Forms and Guides

Tax Window Files

Provincial Tax Reporters (all provinces)

Window on Canadian Tax (Tax Window Files Commentary)

Special Reports and Dispatches

And more

Includes the newsletters, Tax Topics, Byteline (electronic), Dominion Tax Cases, Window on Canadian Tax, and all six Provincial Tax Reporters (Quebec, Ontario, British Columbia, Alberta & Territories, Atlantic, and Manitoba & Saskatchewan).

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

China Outbound Investments

Fri, 27 May 2011 11:39:21 GMT

Authors/Consultants: Lutz-Christian Wolff, Professor of Law at the Faculty of Law, Chinese University of Hong Kong

CHINA OUTBOUND INVESTMENTS offers practical and authoritative guidance to Chinese investors and their advisors as well as to those located in actual and potential target countries of Chinese investments around the world (including Canada).

CHINA OUTBOUND INVESTMENTS provides:

a structured and precise introduction to the law and practice of China outbound investment projects, including approval and registration requirements, anti-trust law, HR issues, taxation and accounting

a comprehensive discussion of general topics of importance in the context of cross-border investments, such as the discussion of structuring options, tax planning, outbound related IT and IP issues as the importance of investment treaty networks

a unique compilation of 23 country reports from law firms around the world addressing their home jurisdictions' inbound investment regimes

a compilation of bilingual PRC laws and regulations governing China outbound investments.

Case analysis

Commentary in great detail

Step by step guide

Table of Content:
CHAPTER I China Outbound Investments: Facts and Developments

CHAPTER II China’s Outbound Investment Regime

Introduction (Lutz-Christian Wolff, Chinese University of HK)

Approval and Registration Requirements (Lutz-Christian Wolff, Chinese University of HK)

Labor (Jun Dai, HHP Attorneys-at-Law)

The Impact of the Anti-Monopoly Law (Mark Williams, Hong Kong PolyU)

Financing (Jun Dai, HHP Attorneys-at-Law)

QDII (Xi Chao, Chinese University of HK)

Taxation (Michael To, Godfrey Ip, Mazars HK / Peter Law, Mazars Shanghai)

Accounting (Julie Laulusa, Mazars Shanghai)

CHAPTER III China Outbound Investments – General Topics

Introduction (Lutz-Christian Wolff, Chinese University of HK)

Investment Modes, Investment Vehicles and Investment Restrictions (Lutz-Christian Wolff, Chinese University of HK)

Private Equity(Julian Lemor, Christian Schatz, SJ Berwin)

Financing (Heiko Starrossom)

IP (Oliver Buehr, SKW Schwarz Rechtsanwalte) If you would like more details about this product, or would like to order a copy online, please click here.

Financial Statement Notes Library

Fri, 18 Nov 2011 12:11:10 GMT

Ensure consistent and accurate compliance with financial statement disclosure requirements.

With the increasing complexity of and changing requirements for financial reporting compliance the need for efficient, consistent, and accurate application of accounting standards has never been greater.

The Financial Statement Notes Library contains up-to-date, easily customizable templates for financial statement disclosures. Notes are easy to find and can be quickly cut and pasted into the financial statement you are working on.

Now you can save time and ensure consistent application of financial statement disclosures for all your private enterprise clients’ financial statements.

Why the Financial Statement Notes Library?

Time saved - no need to create notes from scratch; notes are quick and easy to find.

Consistency Maintained - all statement preparers use the same notes.

Accuracy Ensured - notes are up to date and prepared by an expert.

Notes Customized - easily add information specific to your corporate clients’ industry.

Transition Made - between previous GAAP and new ASPE.

Some key areas updated with changes under new ASPE include:

Financial Instruments

Employee Benefits

Asset Retirement Obligations

Intangible Assets

Impairment

Income Taxes

Interests in Associated Companies and Joint Ventures

Stock-based Compensations

Business Combinations

Updated for compliance with new standards:

All disclosures in the Library have been recently reviewed and updated for compliance with the new Canadian GAAP Accounting Standards for Private Enterprises (ASPE), effective for fiscal years beginning on or after January 1, 2011.

Notes are regularly reviewed and updated as necessary.

A "Recent Update" page keeps you apprised of updates as they occur.

To learn more, download the Financial Statement Notes Library brochure.

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

Michigan Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 13:20:27 GMT

Available: January 2012

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

Guidebook to Texas Taxes (2012)

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

Multistate Guide to Trusts and Trust Administration, 2012 Edition (with CD)

Thu, 13 Oct 2011 14:17:27 GMT

Available: October 2011

A multistate guide that covers how to set up and administer trusts in all fifty states. It enables the practitioner to keep abreast of the increasingly complex state rules that govern the establishment, maintenance and taxation of trusts and is of interest to the accountant and financial planner who makes provisions for his client's wealth management.

The book deals with the individual state rules for the creation of a trust, for appointing a trustee (including the qualifications that the trustee must have and the fiduciary duties that the trustee will owe to the grantor and the beneficiaries). The book discusses state requirements for modifying or revoking the trust. It covers the issues that arise if the grantor wishes to move the situs of the trust from one state to another. The permissible duration of a trust is also considered as is the Rule Against Perpetuities in states where this is still an issue.

This publication also discusses the accounting aspects of maintaining a trust from the state point of view, including creditor's rights in a trust, the different distribution standards in trust agreements, the effect of the Uniform Principal and Income Act (as adopted by each individual state), investment standards and total return trusts.

Also included is a discussion of the different state income tax rules, including forms and instructions for each state.

Revocable Trusts

Modification or Termination of Trusts

Issues in Connection with Trustee's Power to Make Discretionary Distributions

Trusts for Pets and Purpose Trusts

Asset Protection

Nonresident Qualification as Trustee

Trust Administration: Power to Adjust and Total Return Trusts

Trust Accounting: Principal and Income

Decanting the Trust

Available: December 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Virginia Taxes (2012)

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

Virginia Taxes, Guidebook to State Taxes 2012

Thu, 03 Nov 2011 13:22:38 GMT

Available: October 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California Taxes (2012)

Guidebook to Connecticut Taxes (2012)

Guidebook to Florida Taxes (2012)

Guidebook to Maryland Taxes (2012)

Guidebook to Massachusetts Taxes (2012)

Guidebook to Michigan Taxes (2012)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

Guidebook to Ohio Taxes (2012)

Guidebook to Pennsylvania Taxes (2012)

Guidebook to Texas Taxes (2012)

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

California Sales and Use Tax Answer Book 2011

Thu, 13 Oct 2011 13:41:55 GMT

Available: September 2011

The California Sales and Use Tax Answer Book provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax.

The California Sales and Use Tax Answer Book provides 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.

CONTENTS:

Chapter 1 Overview of Sales and Use Taxation
Chapter 2 Constitutional Principles Impacting State and Local Taxation
Chapter 3 Sales Tax
Chapter 4 Use Tax
Chapter 5 Exclusions from Gross Receipts/Sales Price
Chapter 6 Special Treatment Afforded to Various Business Activities
Chapter 7 Vehicles, Vessels and Aircraft
Chapter 8 Exemptions
Chapter 9 Other Exemptions
Chapter 10 Subjects of Sales and Use Taxes
Chapter 11 Permits, Security and Tax Rates
Chapter 12 Returns and Payment
Chapter 13 Records and Audits
Chapter 14 Assessment and Appeals
Chapter 15 Penalties and Interest
Chapter 16 Refunds and Credits
Chapter 17 Court Actions and Related Matters
Chapter 18 State Tax Collection Procedures
Chapter 19 Organization of State Sales and Use Tax Administration

Table of Authorities
Table of California Revenue and Taxation Code Sections
Table of Cases
Index

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

Estate and Retirement Planning Answer Book, 2012 Edition (U.S.)

Thu, 13 Oct 2011 14:09:46 GMT

Available: September 2011

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

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

Guidebook to North Carolina Taxes (2011)

Wed, 28 Oct 2009 14:18:04 GMT

CCH's Guidebook to North Carolina Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file North Carolina returns or who are required to deal with North Carolina taxes.

Edited by William W. Nelson, J.D. and Shelby Bennett, Ph.D., this popular and authoritative Guidebook is in its 39th Edition. It is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format. Concise explanations cover the taxes of major interest:

personal income tax

corporate income tax

tax on banks and other financial institutions

franchise tax

sales and use taxes

inheritance tax

gift tax

intangibles tax

Other North Carolina taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the user's convenience in determining what is new in the North Carolina tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to both the North Carolina and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH North Carolina Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.
Related Titles:

State Tax Handbook 2011

Guidebook to Illinois Taxes (2011)

Guidebook to California Taxes (2011)If you would like more details about this product, or would like to order a copy online, please click here.

Practical Guide to C Corporations – U.S.

Wed, 22 Jun 2011 10:16:09 GMT

Available: August 2011

Authors: Dominic Daher, Joshua Rosenberg and Steve Johnson

Offers practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.

Formation of a Corporation

Application of Federal Income Tax to Corporations

Nonliquidating Distributions

Redemptions

Liquidations and Partial Liquidations

Acquisitive Corporate Reorganizations

Procedural Aspects

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

Canadian Tax Library with Provincial Tax Reporters and Canadian Goods & Services Tax Reporter and Tax Window Library

Canadian Tax Library with Provincial Tax Reporters and Canadian Goods & Services Tax Reporter is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information.

Topics covered:

Income Tax Bulletins, Circulars, and Rulings

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Current Dominion Tax Cases

Tax Treaties and Social Security Agreements

Archival Dominion Tax Cases

Canadian Master Tax Guide

Revenue Canada Round Table Annotated

Federal & Provincial Income Tax Forms and Guides

Tax Window Files

Canadian Goods & Services Tax Reporter

GST Forms and Guides

Window on Canadian Tax

And more

Includes the newsletters, Tax Topics, Byteline (electronic), Dominion Tax Cases, Canadian GST Monitor, Window on Canadian Tax, and all six Provincial Tax Reporters (Quebec, Ontario, British Columbia, Alberta & Territories, Atlantic, and Manitoba & Saskatchewan).

DVD updated monthly. Internet updated continuously.

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

Guidebook to Ohio Taxes (2011)

Wed, 28 Oct 2009 14:23:38 GMT
CCH's Guidebook to Ohio Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Ohio. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Ohio returns or who are required to deal with Ohio taxes.

Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Ohio taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including:

personal income tax

corporation franchise (income) tax

city income and school district income taxes

sales and use tax

estate tax

Other Ohio taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. A special section provides summaries of the provisions of the city income taxes of Akron, Cincinnati, Cleveland, Columbus, Dayton, Toledo and Youngstown. The rates, return due dates, and withholding return and payment dates of smaller Ohio cities levying taxes are also provided in special charts.

The Guidebook includes additional practical tips, pointers and examples to practitioners by Edward J. Bernert and Andrew M. Ferris, with the Columbus office of the law firm, Baker & Hostetler LLP. This valuable commentary helps practitioners further apply the complex principles of Ohio tax law to specific practice situations.

For the user's convenience in determining what is new in the Ohio tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Ohio and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Ohio Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax
If you would like more details about this product, or would like to order a copy online, please click here.

California Income Tax Laws and Regulations Annotated (2011)

Wed, 22 Jun 2011 15:01:32 GMT

Available: March 2011

This exclusive tax reference is a great resource for anyone working with California income taxation issues. It is also a perfect companion to CCH's Guidebook to California Taxes and California Income Tax Manual. This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2011.

Personal Income Tax

Administration of Franchise and Income Tax

Senior Citizens Property Tax Assistance and Postponement Law

Taxpayers' Bill of Rights

Corporation Tax

Multistate Tax Compact

Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law. Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions. In addition, Federal-California and California-Federal cross reference tables make research thorough and easy.
Related Books:

State Tax Handbook (2012)

Guidebook to Illinois Taxes (2012)

Guidebook to California 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)

Guidebook to New Jersey Taxes (2012)

Guidebook to New York Taxes (2012)

Guidebook to North Carolina Taxes (2012)

State Tax Handbook 2011

Guidebook to Illinois Taxes (2011)

Provincial Tax Reporters (all provinces)

Special Reports and Dispatches
And more

Includes the newsletters, Tax Topics, Byteline (eletronic), Dominion Tax Cases, Canadian GST Monitor, and all six Provincial Tax Reporters (Quebec, Ontario, British Columbia, Alberta & Territories, Atlantic, and Manitoba & Saskatchewan).

DVD updated monthly. Internet updated continuously.

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

Guidebook to Virginia Taxes (2011)

Wed, 28 Oct 2009 14:35:32 GMT
CCH's Guidebook to Virginia Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Virginia. Designed as a quick reference work, the Guidebook presents succinct discussions of Virginia state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Virginia returns or who are required to deal with Virginia taxes.

This authoritative Guidebook is the one source those involved with Virginia taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including:

personal income tax

corporate income tax

bank franchise tax

sales and use taxes

property taxes

excise taxes

Other Virginia taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.
The Guidebook includes additional practical tips, pointers and examples to practitioners by William L.S. Rowe, a partner of the Richmond office of the law firm, Hunton & Williams. This valuable commentary helps practitioners further apply the complex principles of Virginia tax law to specific practice situations.

For the user's convenience in determining what is new in the Virginia tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Virginia and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Virginia Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.
Related Titles:

State Tax Handbook 2011

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

2011 International Financial Reporting Standards (IFRS)

Thu, 12 Nov 2009 10:06:01 GMT

International Financial Reporting Standards IFRS 2011 is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued on January 1st 2011.

This edition includes the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents—illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB on January 1st 2011.

For convenience, this RED book edition is presented in two parts:

Part A (the Conceptual Framework and requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations.

Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions.

This edition also includes the IFRS Foundation Constitution, the IASB Conceptual Framework for Financial Reporting, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index.

This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

Part A is 1344 pages (one book) containing the standards/interpretations
Part B is 1984 pages (one book) containing the accompanying documents, bases for conclusions etc.

Published: March 2011

Related Titles

Accounting Research Manager

CCH's IFRS for Canada

International Accounting/Financial Reporting Standards Guide (2012)

iGAAP: IFRS for Canada Online

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

Accounting Research Manager - ARM

Fri, 09 May 2008 14:22:06 GMT

Accounting Research Manager is a comprehensive financial reporting knowledge base that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive, and objective resource for your financial reporting needs. Discover how it can answer your specific issues through our various modules and access IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB content in one searchable database.

Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature with direct links to CCH interpretations and guidance. Other research tools simply summarize the authoritative literature, leaving you the time-consuming task of deciphering often-complex information. It provides the explanations that give you the clearest possible picture, and interpretive guidance written by experts in the field helps you understand and comply with rapidly changing accounting, auditing, governmental, and SEC standards.

Benefits include:

Reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results

Find insightful interpretations on U.S. GAAP, GAAS and SEC rules

Keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company. Subscribers receive an e-mail newsletter highlighting the key developments of the week. It provides links to IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB authoritative and proposal-stage literature, plus insightful guidance from financial reporting experts

Modules Available
Register here for a free trial of all modules for 14 days.

Audit Public – Accounting, auditing, and SEC literature and guidance

Standard – Accounting and SEC literature and guidance

Audit Private – Accounting and audit literature and guidance

Accounting Only – Accounting only literature and guidance

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference.

The 2011 International Accounting/Financial Reporting Standards Guide includes the following topics:

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

Accounting Policies, Changes in Accounting Estimates, and Errors

Borrowing Costs

Business Combinations

Cash Flow Statement

Changing Prices and Hyperinflationary Economies

Consolidated Financial Statements

Construction Contracts

Earnings Per Share

Employee Benefits

The Equity Method

Events After the Balance Sheet Date

Financial Instruments

Foreign Currency Translation

Government Grants and Government Assistance

Impairment of Assets

Income Taxes

Intangible Assets

Interim Financial Reporting

Inventories

Investment Property

Leases

Non-Current Assets Held for Sale and Discontinued Operations

Property, Plant, and Equipment

Provisions, Contingent Liabilities, and Contingent Assets

Related-Party Disclosures

Revenue

Segment Reporting

Share-Based Payment

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

GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2011-2012

Wed, 22 Jun 2011 13:31:52 GMT

Available: September 2011

Author: George Georgiades, CPA

The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:

Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.

Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.

Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.

Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

Part 1 General Principles (Topic Codes 100s)

Part 2 Presentation (Topic Codes 200s)

Part 3 Assets (Topic Codes 300s)

Part 4 Liabilities (Topic Codes 400s)

Part 5 Equity (Topic Codes 500s)

Part 6 Revenue (Topic Codes 600s)

Part 7 Expenses (Topic Codes 700s)

Part 8 Broad Transactions (Topic Codes 800s)

Part 9 Other

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Manual of Accounting PWC – IFRS 2011 (3 books

Thu, 15 Oct 2009 15:48:48 GMT

PricewaterhouseCoopers' Manual of Accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).

The Manual contains:

Straight forward explanations on how to prepare financial statements in accordance with IFRS

Insights based on PwC's IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team

Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.

Key updates include:

Guidance on new standards and IFRICs issued since September 2009 including:

Amendment to IFRS 1 on IFRS 7 exemption

2010 Annual improvements

Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement

Updated references to IAS 27 and IFRS 3

A new chapter on related party disclosures under IAS 24 (revised)

Latest PwC views and interpretations

The 2011 set includes:

Manual of accounting - IFRS 2011

PricewaterhouseCoopers, Brent Murray of Wilson & Partners LLP, and Sheila Wisner of SW Consulting. This newsletter is updated monthly and is included free with a subscription to the Canadian Goods & Services Tax Reporter.
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Forensic and Investigative Accounting (4th Edition

Fri, 16 Nov 2007 10:22:00 GMT

CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today.

The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.

Learning Aids:

Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors.

CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook.

Table of Contents

PART ONE: THE FIELD AND PRACTICE OF FORENSIC
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U.S. Master Excise Tax Guide (Seventh Edition)

Wed, 22 Jun 2011 15:23:44 GMT

Available: April 2011

Provides a thorough explanation of federal excise taxes and follows the style of the U.S. Master Tax Guide. This convenient reference serves as an indispensable resource for accountants and tax professionals who work in the increasingly important and complex area of excise taxes. The new edition fully reflects changes brought about by recent tax legislation, including the new indoor tanning services tax introduced by the Patient Protection and Affordable Care Act of 2010, the tax on medical devices introduced by the Health Care and Education Reconciliation Act of 2010, and the important extensions to various fuel production incentives made by the Tax Relief, Unemployment Reauthorization, and Job Creation Act of 2010, as well as new regulations, rulings, and significant court decisions.

Included in this handy quick reference are excise tax rate tables, a glossary of excise tax terms, a list of pertinent excise tax forms by subject matter and by number, an Internal Revenue Code section finding list, and handy checklists of taxed and non-taxed items.

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International Tax Newsletter

If your work involves you in international tax issues, this is one newsletter you should be reading. The Canadian economy is becoming more and more global, so international tax issues are affecting Canadians as never before. International Tax newsletter will keep you up-to-date. It is designed for practitioners, from the accounting professional to the international tax specialist, and is packed with insights from international tax experts on all types of international tax issues – all from a Canadian perspective.

Topics covered:

Determination of residency status

Outbound investments

Inbound investments

Immigration for individuals

Emigration for individuals

Corporate immigration/emigration

Impact of tax rules

Foreign tax rules

As editor-in-chief, Evelyn Moskowitz, LLB, of KPMG LLP, leads a team of Canadian international tax experts to produce this valuable newsletter. The editorial team features contributors from both the professional and academia. They include:

Stephen S. Heller – Borden Ladner Gervais LLP

Richard Lewin – Heenan Blaikie LLP

Eric Lockwood – PricewaterhouseCoopers LLP

Patrick Marley – Osler Hoskin Harcourt LLP

Angelo Nikolakakis – Couzin Taylor LLP

Ron Richler – Blake Cassels & Graydon LLP

Carrie Smit – Goodmans LLP

Ken Snider – Blake Cassels & Graydon LLP

Christoper J. Steeves – Fraser Milner Casgrain LLP

Charles Taylor – Deloitte & Touche LLP

Geoffrey S. Turner – Davies Ward Phillips & Vineberg LLP

John Unger – Torys LLP

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Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009

Wed, 29 Apr 2009 14:16:49 GMT

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

Changes for Individuals

Housing

Education and Health

Retirement Savings

Changes for Business

Miscellaneous Changes

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Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course

Tue, 17 Mar 2009 15:00:41 GMT

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

Changes for Individuals

Housing

Education and Health

Retirement Savings

Changes for Business

Miscellaneous

Changes

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Oil and Gas Taxation Library

Fri, 14 Nov 2008 12:12:18 GMT

Oil and Gas Taxation Library (U.S. and international)

Product Components

Oil and Gas Tax Reporter Tax Trends Newsletter (monthly) - tracks federal energy legislation, IRS rulings, federal cases, state tax, and other developments.

Multistate Oil and Gas Severance Tax Interactive Chart – allows you to quickly find the applicable oil or gas severance tax rates for any state jurisdiction, with citations to the state laws.

Oil and Gas Tax Reporter – edited by industry experts, providing many illustrative examples and tax planning considerations for oil and gas ventures, citations to controlling authorities, and updated quarterly to reflect the latest developments. Covers the tax provisions unique to the oil and gas industry, from exploration, through development, the production phase, and sales and other dispositions of the properties. Includes coverage of issues unique to oil and gas companies in various areas, including tax credits, depreciation, and accounting methods.

Internal Revenue Manual - Oil and Gas Handbook – IRS internal guidelines for the examination of income tax returns of taxpayers involved in the oil and gas industry.

ISPs/MSSPs – IRS papers establishing examination uniformity within industry categories; the publication includes the IRS Audit Technique Guide for the Oil & Gas Industry.

Contact your CCH account manager today or contact Benoit Filion.

Content is divided into six main sections, organized to trace the industry pattern for developing oil and gas reserves – updated at least quarterly (more often as needed)

The content is easy to follow for practitioners familiar with the industry, as the presentation of the material mirrors the professional’s normal course or workflow, with an overview for each topic.

1.    Introduction to Oil and Gas Taxation             Chapter 1
2.    Acquisition of Interests                                    Chapters 2 -- 8
3.    The Exploration Period                                    Chapters 9 -- 10
4.    The Production Period                                     Chapters 11 -- 18
5.    Dispositions                                                      Chapters 19 -- 21
6.    Other Areas (losses and aba
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Oil and Gas: U.S. Federal Income Taxation (2011)

Fri, 14 Nov 2008 10:59:13 GMT
The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way.

Oil and Gas: Federal Income Taxation (2011) is 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

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include:

A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics.

Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.

Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

economic interests

lease and purchase arrangements

royalties

working or operating mineral interest

production payments

net profits arrangements

geological and geophysical expenses

intangible drilling and development costs

sharing arrangements and carried interests

depletion

gross income from property

taxable income from property

unitizations

disposition of interests

nontaxable exchanges

losses and abandonments

types of ownership

alternative minimum tax

nonconventional fuel credit

depreciation

a
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State Tax Guidebook Library Plan

Mon, 28 May 2007 12:03:01 GMT
State Tax Guidebook Library Plan provides you with all 20 industry-leading State Tax Guidebooks, shipped immediately upon publication, all for one attractive annual subscription price nearly 50% off the regular list price. You'll receive all State Tax Guidebooks currently available and all new editions published within your subscription period and any new editions developed and published throughout the year during your subscription period.
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Tax Legislation 2009: American Recovery and Reinvestment Act of 2009

Tue, 17 Mar 2009 14:56:00 GMT
CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports and CCH's explanation and analysis of tax provisions contained in the legislation. CCH editorial staff, along with leading practitioners, provide clear and practical guidance of the impact of the law's changes, including how various taxpayer groups and situations are affected.

The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.

CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.

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Tax Legislation 2009: Highlights of the American Recovery and Reinvestment Act of 2009

Mon, 13 Apr 2009 15:36:31 GMT

CCH's Highlights of the American Recovery and Reinvestment Act of 2009 is a convenient vehicle for alerting clients to the new tax provisions provided under this economic stimulus bill. For individuals, this legislation includes a Making Work Pay Credit based on earned income, with a $250 economic stimulus payment to Social Security recipients and disabled veterans; an AMT patch for 2009; extension of the first-time homebuyer credit to September 1, 2009, with the repayment obligation eliminated for 2009 purchases; a $3,000 floor on the refundable Child Tax Credit; a $2,500 American Opportunity Tax Credit that is 40 percent refundable; suspension of income tax on up to $2,400 of unemployment benefits for 2009; expansion of eligible expenses for 529 plans to include computers and related technology; an above-the-line deduction for taxes related to the purchase of a new automobile; an increase in the credit for nonbusiness energy property from $500 to $1,500 and a modification of standards; removal of the dollar limits on the credit for residential energy efficient property for fuel cell property; an increase in the credit for alternative fuel vehicle refueling property; and a general re-write of the plug-in electric drive motor vehicle credit, including elimination of dollar caps, a new credit for two or three wheel and low-speed plug-in vehicles, and allowing a credit for conversion kits.

On the business side, provisions include extending bonus depreciation and increased 179 expensing through 2009; up to five-year carryback of net operating losses; expansion of the Work Opportunity Tax Credit to cover unemployed veterans and disconnected youth; deferral of cancellation of indebtedness income; an increased exclusion amount for commuter transit benefits and transit passes; an increase in the capital gain exclusion percentage for qualified small business stock; and reduction to seven years for the S Corporation built-in gain holding period. The legislation also includes a number of new or enhanced bond provisions aimed at economic recovery and alternative energy.

CCH's Highlights booklet is ideal for informing clients, prospects and staff about the key new tax changes and prompting them to turn to their tax and financial advisers for help. It's authoritative, yet practical and easy-to-understand. Affordable quantity discounts and the option of printing firm name and logo on the cover make the CCH Highlights booklet a great tool for firms to grow their businesses.

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The U.S. CCH Learning Center

The CCH Learning Center offers a complete line of current, comprehensive, interactive continuing professional education courses on US subject. With the CCH Learning Center you choose when and where you complete your credit requirements.

CCH Learning Center courses are issued in real-time, with 24-hour access, immediate exam results, certification and technical support responses. Web-based delivery allows course updates to be made immediately, giving you instant access to the most current and complete information available. Practitioners can use the online courses to review changes in federal and state law, investigate a new client's industry, update materials for a business presentation and of course, to earn CPE credit – all at the CCH Learning Center.

Resources

Complete list of courses
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U.S. Taxation of the Entertainment Industry, 10th Edition

Mon, 17 Aug 2009 10:46:19 GMT

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

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

Know how the law characterizes ownership rights and interests

Choose a business form that provides maximum tax advantage

Determine the best time to report and recognize income

Reduce the tax burden through deductions, depreciation, and the investment tax credit

Avoid liability for failure to withhold wages

Realize tax deferral and tax savings through foreign production or distribution

Discover innovative and creative strategies for financing film production and distribution, and

Pay close attention to the special tax considerations that apply to talent.

Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.

CONTENTS:

Overview

Fundamental Characterization Issues

Choice of Entity

Income Recognition, Timing and Characterization

Deductions and Depreciation

Wage Withholding

Foreign Production and Distribution

U.S. Tax Withholding on Foreign Persons

Financing Using Domestic Tax Shelters

Other Financing Methods

Tax Planning for Talent

California Taxation

The Sports Industry

The Music Industry

Film Financing

Forms

ABOUT THE AUTHOR:
Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP. He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section. Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class. He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry. Mr. Moore is an adjunct professor for the UCLA Law School teaching Entertainment Law.

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INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2011-2012 Edition)

Tue, 21 Jun 2011 16:12:13 GMT

Available: August 2011

Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni

Compiled by a team of distinguished law professors, the 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, the authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.

The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011.
Related Books:

1040 Express Answers (2012)

1041 Express Answers (2012)

1065 Express Answers (2012)

U.S. Master Tax Guide®,2012

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition

U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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SEC Disclosures Checklists, (2011 Edition) with CD-ROM

Wed, 22 Jun 2011 14:56:05 GMT

Available: November 2011

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book.

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Taxation of Individual Retirement Accounts, 2011

Wed, 22 Jun 2011 15:19:39 GMT

Available: April 2011

Analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

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

Practical Guide to Partnerships and LLCs (5th Edition) – U.S.

Wed, 22 Jun 2011 10:34:18 GMT

Available: July 2011

Authors: 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 exp

ensing 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.

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

2010 U.S. GAAP Guide

Wed, 28 Oct 2009 10:31:20 GMT
The 2010 CCH GAAP Guide, Volumes I and II, is the perfect bridge between the existing GAAP hierarchy and the new FASB Codification. This new two-volume set’s pre-/post-Codification dual-reference system, detailed cross-reference table, and index help you quickly locate the information you need in the way you are most comfortable with. Content is current and authoritative — written by leaders in the field, with analysis, practice pointers and illustrations to filter the complexities.
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Archived Webinar – Cross-Border Tax Update

Thu, 22 May 2008 12:35:06 GMT

This webcast was recoreded on March 26, 2008

Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation.

This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house.

Agenda

Updates regarding the protocol to the Canada-U.S. Income Tax Convention

The elimination of withholding tax on interest paid to non-residents

Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents

The status of the foreign investment entity/non-resident trust rules

Developments in the area of transfer pricing

The Speakers
Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures.

Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities.

Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses.
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Archived Webinar – GST Update

Thu, 22 May 2008 13:32:58 GMT

This webcast was recorded on March 5, 2008

The purpose of GST Update is to inform Canadian businesses of some of the more significant GST developments including recent legislative changes, CRA administrative policy developments, and recent GST jurisprudence. Through participation in this seminar, registrants will receive timely information on current issues and practical advice in dealing with day-to-day GST issues.
GST Update is intended for tax directors and corporate controllers responsible for GST compliance and planning initiatives.

Agenda

GST Rate Reduction

ITC Documentation Requirements & GST Registry

Corporate Reorganizations (GST Tips & Traps)

Hot Audit Topics

Standardized Accounting & Voluntary Disclosures

Case Law Update on Financial Services

Excise Tax & Insurance Premiums

The Speaker
Brent Murray is a partner in Wilson & Partners LLP, an independent tax law firm affiliated with PricewaterhouseCoopers LLP, whose practice focuses exclusively on commodity tax, customs and related matters including Goods and Services Tax (GST), Provincial Sales Tax (PST) and related cross-border matters. He has authored numerous articles and papers on commodity tax matters including conference papers for the Canadian Tax Foundation, Canadian Bar Association and CICA Commodity Tax Symposium and is a regular contributor to the GST Monitor and GST & Commodity Tax.

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Business Combinations and Consolidations Under IFRS

Mon, 27 Jul 2009 15:41:48 GMT

Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

CCH Canadian presents the second in a series of online seminars on IFRS for Canada. This 90-minute online seminar is presented by Peter D. Chant, FCA, Ph.D., Partner at Deloitte Canada and author of the upcoming book, iGAAP 2008: IFRS for Canada.

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

Key dates

Scope

Definition of a business

Measuring the exchange

Elements of the purchase equation

The “Measurement Period”

Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

Participate right from your desk or office. All you need is an internet connection and a sound card.

CCH IFRS Webinar Series

Business Combinations and Consolidations Under IFRS is the second webinar in the series of six. Learn more about the CCH IFRS Webinar Series.

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CCH.CA - Complete English Tax & Accounting Product Listing - English

1040 Express Answers (2012)

A Practical Guide to Estates and Trusts, 3rd Edition

A Practical Guide to the GST/HST

Canada - U.S. Tax Treaty: A Practical Interpretation

Canadian Income Tax Act with Regulations, Annotated – Academic 92nd Edition

Canadian Income Tax Act with Regulations, Annotated 92nd Edition, Autumn 2011

The authoritative Income Tax Act

Editorial Notes and Cross-References

The full text of the Income Tax Act and Regulations

Canadian Master Tax Guide, 67th Edition, 2012

CCH ActiveData

CCH Engagement

CCH R&D Prep

Controller’s Handbook, 2nd Edition

Corporate Toolkit

Federal Estate & Gift Taxes: Code & Regulations (Incl. Related Income Tax Provisions), as of March 2011

GST and E-Commerce: Planning and Risk Management

GST/HST and Real Property in Canada, 3rd Edition

Income Tax Bulletins, Circulars, and Technical News

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

Introduction to Federal Income Taxation in Canada, 32nd Edition

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

PDFlyer

Preparing Your Trust Tax Returns™, 2012 Edition

Provincial Tax Reports - All Provinces & Territories

Taxprep T1 Tax Organizer

The Essential GAAR Manual: Policies, Principles and Procedures

The Estate Planner's Handbook, 3rd Edition

An indispensable guide with substantial changes and important updates.

New and emerging issues in the Estate Planning field

Essential topics in the estate planning process addressed in this edition include:

Understanding the Taxation of Partnerships, 6th Edition

Understanding the Taxation of Partnerships is now available online. Use your online subscription to:

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:

Window on GST/HST

CCH's IFRS for Canada

IASB IFRSs and Related Documents

Deloitte iGAAP: IFRS for Canada

Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners:

IFRS Interactive Disclosure Checklist

The features and functionality you need to simplify the complex process of preparing financial statements.

IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

Ontario Tax Reporter

ProSystem fx Tax: for U.S. Tax Returns

Your Employment Standards Questions Answered - Federal and Provincial Guidance, 5th Edition

1041 Express Answers (2012)

iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition

Written from a Canadian perspective for Canadian IFRS practitioners.

About the Authors of iGAAP: IFRS for Canada

Income Tax Regulations, Summer 2011 Edition – U.S.

Income Tax Regulations, Winter 2011 Edition (U.S)

U.S. Master Depreciation Guide (2012)

CCH Tax Reference Booklet, 2011-2012

This essential tax reference tool is easy-to-use because of its:

The CCH Tax Reference Booklet provides important tax information you need when you need it.

Description and explanation of how financial statements will change under IFRS

IFRS Impact highlights key differences under previous Canadian GAAP

Unique Canadian perspective for Canadian readers

Multistate Corporate Tax Guide, 2012 Edition

Quebec Tax Reporter

U.S. Master Multistate Corporate Tax Guide (2011)

U.S. Master Tax Guide (2012)

U.S. Master Tax Guide 2011 94th Edition

Alberta, N.W. T., Yukon Tax Reporter

Estate Planning (2012 Edition) (U.S.)

U.S. Master Depreciation Guide (2011

1040 Express Answers (2011

CCH Accounting for Income Taxes,, 2011 Edition

Income Tax Regulations (Winter 2012)

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

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

The Practitioner’s Toolkit

1065 Express Answers (2011

1065 Express Answers (2012)

1040 Preparation and Planning Guide, 2011

Oil and Gas: Federal Income Taxation (2012) (U.S.)

State Tax Handbook (2012)

Connecticut Taxes, Guidebook to State Taxes 2012