tax accounting & audit financial & estate planning continuing

Books Catalog

CCH Tax and Accounting

Tax

Accounting & Audit

Financial & Estate Planning

Continuing Professional Education

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Use the Strength of Tax and Accounting Experts to Drive Your Practice and Fuel Your Success

Welcome to the CCH Tax and Accounting Books Catalog!

As part of our commitment to be your single source authority for reliable, comprehensive information and directives on tax and accounting issues, we are proud to announce that CCH has combined its resources with another renowned industry name, Aspen Publishers. As a result of this alliance, we proudly present this all new, expanded catalog which represents more than 90 years of combined knowledge and guidance from the industry’s most experienced analysts, editors and contributing authors.

Our new catalog contains more titles, more choices and more information. You’ll find the resources you need, presented in the form that best fits the way you work — from books that are updated frequently, to online research products that reflect up-to-the minute developments, journals that interpret changes and trends, and continuing professional education courses that help keep your skills current.

As you browse through the following pages, you’ll see that we offer a wide range of publications designed with your specific needs in mind, including titles such as U.S. Master Tax Guide®, Miller GAAP Guide and Internal Revenue Code. You’ll also find many new titles, such as 1040 Express Answers, California Tax Analysis: Corporation Tax, and an entire line of titles covering the American Jobs Creation and Working Families Tax Relief Acts.

For your convenience, you’ll find pricing for all publications located separately along with the order form in the back pocket of this catalog. You’ll also find outstanding values on many of our products, such as the U.S. Master Guide Subscription Library Plan, and special desk reference sets designed for professionals focusing on specific areas.

Take a closer look at our offerings — you’ll see that CCH Tax and Accounting is changing to meet your needs and working harder than ever to deliver the premium content and services upon which our reputation is built.

CCH Tax and Accounting 4025 W. Peterson Avenue Chicago, IL 60646 Tax.CCHGroup.com

ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT AN INSERT CARD | ORDER BY PHONE AT 1 800 248 8299 1

TAXATION:General Federal Taxation ....................................................................... 2New Legislation ..................................................................................... 6Business/Corporate Taxation .................................................................. 8Tax Controversy Practice and Procedure ..............................................17Individuals’ Taxation and Tax Planning ...............................................21Exempt/Non-Profit Organizations ........................................................25Compensation and Benefits Taxation ...................................................28Property Tax ..........................................................................................32Real Estate Taxation ..............................................................................33Financial Products: Taxation and Accounting ......................................34Special Industries: Taxation and Accounting .......................................36Tax Return Preparation/Forms ..............................................................41

STATE TAX.................................................................................43California Tax Guidance ........................................................................45New York Tax Guidance ........................................................................48

SALES AND USE TAX ................................................................. 51

INTERNATIONAL TAX AND ACCOUNTING .................................57European Tax and Accounting ..............................................................61Canadian Tax and Accounting ..............................................................62Asian Tax and Accounting ....................................................................65

ACCOUNTING ...........................................................................67

AUDITING .................................................................................78

FINANCE ...................................................................................85

FINANCIAL AND ESTATE PLANNING .......................................... 89Charitable/Planned Giving .................................................................. 102

BOOK LIBRARY PLANS AND DESK REFERENCE SETS ................ 104

CONTINUING PROFESSIONAL EDUCATION .............................. 105

PRACTICE MANAGEMENT AND DEVELOPMENT TOOLS ........... 107

CLIENT MARKETING AND DISTRIBUTION BOOKLETS ............... 110

T A B L E O F C O N T E N T S

Look for the CD icon, as it indicates a book with a free,companion CD packed with material and tools tofurther your understanding of the covered topics.

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C C H T A X A N D A C C O U N T I N G4

U.S. MASTER TAX GUIDE®

CCH’s U.S. Master Tax Guide provides fast, reliable answers to tax questions affecting federal,personal and business income tax. The Guide is cross-referenced to the Internal Revenue Code,Income Tax Regulations and CCH’s Standard Federal Tax Reporter to facilitate further research.Includes a bonus CPE course that examines the top new tax issues facing practitioners (designedfor 19 CPE hours — grading fee additional).

>>>>> U.S. Master Tax Guide®

>>>>> Internal Revenue Code>>>>> Income Tax Regulations>>>>> Federal Tax Audio Advisor>>>>> Federal Tax Course: A Guide for the Tax Practitioner

G E N E R A L F E D E R A L T A X A T I O N

Special FTS Edition

Includes references to CCH’sFederal Tax Service, acomprehensive tax analysisupdate service.

Publishes: December, about815 pages, plus 200-pageCPE course.

Standing Order Available

Publishes: December, plus200-page CPE course.




U.S. MASTER TAX GUIDE® ON CD

Add speed and power to your research with theconvenient CD-ROM version of the Master TaxGuide! Features a bonus Top Tax Issues CPECourse and Quick Tax Facts card. Minimumsystem requirements: IBM compatible 386processor (486 recommended),WINDOWS® 95, 8 MB of RAM forWINDOWS® 95 (12 MB of RAM forWINDOWS NT® Workstation); 12 MB availablehard disk space, mouse, VGA, and CD-ROM drivecompatible with Microsoft Extensions (MSCDEX).

U.S. MASTER TAX GUIDE® — CD and Book Bundle

Now you can enjoy the speed and flexibility of the U.S. Master Tax Guide on CD, plus the desktopconvenience of the softbound print version…all for one low price! Includes bonus Quick TaxFacts card and two copies of our Top Tax Issues CPE Course.

>>>>> Federal Tax Course Letter>>>>> Federal Tax Manual>>>>> Federal Tax Study Manual>>>>> TAXES — The Tax Magazine®

Inside...

Practicalguidance ontoday’s federaltax law!

Updatedto reflectrecent

tax acts!

Softbound Edition

Publishes: November, about815 pages, plus 200-pageCPE course.


Hardbound Edition



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INTERNAL REVENUE CODE

This comprehensive, authoritative resource reflects all recently enacted statutory amendments. It also provides the information you need on the ever-changing tax law in the context of the complete Internal Revenue Code.

CCH’s Internal Revenue Code also features:

>>>>> Presentation Superiority: The official statute is presented in single-column format, while the amend-ment notes appear in two-column format. Features large sized fonts for easier reading. Publishes: Twice a year — in

January and July, about 4,785 pages in two volumes.

>>>>> Amendment Note Superiority: We put amendment notes right after each related code subsection, saving

Standing Order Availableyou time and helping you understand all changes tothe IRC code since 1959

>>>>> Navigation Superiority: We set out the full Code subsection number in bold centered type, making it very easy to find what you’re looking for

INCOME TAX REGULATIONS

The standard reference for all serious tax professionals and students, CCH’s six Regulations volumes include:

>>>>> Full text reproduction of the official text of the federal income tax regulations, plus unemployment insurance regulations and all estate and gift tax regulations

>>>>> All proposed, temporary and final regulations, and preambles to proposed regulations

>>>>> A Topical Index to final, temporary and proposed regulations

>>>>> Table of Irregularly Numbered Regulations

>>>>> Table of Public Laws by number and title

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

>>>>> Proposed Regulation Preamble finder

>>>>> A table describing how to locate and identify Regulations

FEDERAL TAX AUDIO ADVISOR

by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.

Stay up-to-date on the latest tax planning issues and earn valuable CPE credit with this unique audio CD and print package!

This bi-monthly audio and text kit is loaded with hot tax planning ideas, tips and reminders — all designed to help you better serve your clients. Written by noted tax experts Sidney Kess and Barbara Weltman, each issue focuses on a timely tax planning topic by first discussing the complex rules, and then showing you how to apply them to your practice. Each issue includes an audio CD, discussion online, client letter, staff bulletins and CPE Quizzer.

Publishes: Twice a year — in February and August, about 11,700 pages in six volumes.


Publishes: Bi-monthly

Course level: Update

Prerequisite: None

Recommended CPE credit: 4 hours per issue, 24 hours per year

ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248 3

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FEDERAL TAX COURSE: A Guide for the Tax Practitioner

Special

pull-out section

on the 2004

tax acts!

by Susan Flax Posner, J.D., LL.M. (Taxation)

Federal Tax Course offers the knowledge and know-how to deal effectively with all current developments and changes in the federal tax structure. This easy-to-use guide provides you with practical coverage of the federal tax law for individuals, corporations, partnerships, limited liability companies, and limited liability partnerships, including:

>>>>> Inflation adjustments needed to file Publishes: October, about federal tax returns 2,000 pages. Loose-leaf format. >>>>> Answers to more than 400 practical

Automatic Standing Order tax problems

>>>>> New Health Savings Accounts (HSAs)

>>>>> Converting from a C corporation to an LLC

>>>>> Filled-in specimens of all new tax return forms

>>>>> More than 500 tax-slashing strategies >>>>> Accounting methods that can reduce tax bills >>>>> Capital gains tax changes >>>>> Recent legislative changes >>>>> New tax treatment of dividends >>>>> And much more! >>>>> AMT update

FEDERAL TAX COURSE LETTER


The Federal Tax Course Letter helps you stay on top of the changing tax scene and take prompt advantage of new tax-saving opportunities. Each monthly issue offers advice on critical new tax law changes and what they mean to you. Here’s a sampling of recent articles from the Federal Tax Course Letter:

>>>>> Tax treatment of non-statutory stock options when company acquired

>>>>> IRS targets non-statutory stock option used as tax shelters Publishes: Monthly, about 16 >>>>> New reporting requirements reflect capital gains tax rate changespages per issue.

>>>>> Gain from sale of home ineligible for homesale exclusion

>>>>> ESOP’s stock redemption deductible dividend

>>>>> IRS clarifies deduction of various medical expenses

>>>>> Stock distributions satisfy business purpose requirement

>>>>> Three new safe harbors for like-kind exchanges

>>>>> Covenant not to compete must be amortized over 15 years

>>>>> IRS simplifies retirement plan correction program for small businesses

Be on the same page — literally — as the IRS. CCH is the IRS’ first choice for tax information, with more than 16,000 IRS field agents relying on CCH.

4 C C H T A X A N D A C C O U N T I N G

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FEDERAL TAX MANUALPublishes: December, about

CCH’s Federal Tax Manual covers the preparation of tax returns, tax compliance and tax planning 2,224 pages, loose-leaf binder. for individuals and businesses. It thoroughly discusses the rules concerning everyday business Standing Order Available and personal income tax decisions, with special emphasis on how these issues should be handled on returns.

Includes such helpful features as:

>>>>> Helpful tax overviews that provide quick >>>>> Filled-in tax return forms frames of reference for key tax topics >>>>> Helpful tax-savings ideas throughout the text

>>>>> Illustrative examples showing how specific >>>>> Annuity, depreciation and withholding tablesrules apply

>>>>> CCH’s exclusive Quick Tax Facts card >>>>> A special tax planning section describing

opportunities, challenges and consideration for taxpayers

FEDERAL TAX STUDY MANUAL

by Edward C. Foth, Ph.D., CPA

The Study Manual highlights and reinforces the key tax concepts presented in CCH’s tax text books: Federal Tax Course, Federal Taxation: Comprehensive Topics, Federal Taxation: Basic Principles, and Essentials of Federal Income Taxation. Clear and concise summaries along with hundreds of review questions and answers help students and practitioners understand the complexities of today’s tax laws. This is a great resource for staff training — especially new hires and seasonal or part-time help.

CCH's Federal Tax Study Manual offers an approach that combines self-study with programmed learning. Throughout the Study Manual, main concepts are presented in a concise, yet thorough Publishes: April, about 564 fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter pages.

summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective Standing Order Available questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented for each topic.

TAXES — THE TAX MAGAZINE®

This monthly tax journal, written by top tax experts, provides comprehensive and insightful analysis of current tax issues, trends and legislative developments. It features in-depth coverage of hot topics in tax and alerts practitioners of planning opportunities and pitfalls, and new rules being developed in Washington, D.C.

Packed with news you can use, TAXES also offers regular informative features, such as:

>>>>> Tax Wire: Informing you of the latest news from the White House, Congress and the IRS, along with developments at state and international levels and concise reviews of recent cases, regulations and more

Print >>>>> Tax Trends and Technology Corner: Designed to keep you up-to-date on the latest trends in Publishes: Monthly, about 48

the tax world and on the world wide web pages per issue.

>>>>> Family Tax Planning and Practical Estate Planning: Focusing on key tax issues for individuals Internet

and families Publishes: Monthly; includes

>>>>> Business Tax Advisor: Examining a wide range of tax planning and compliance issues for archive issues.

businesses and business transactions

>>>>> International Tax Watch: For a look at the world of tax beyond the U.S.

>>>>> Tax Meetings: Informing you of upcoming tax conferences and seminars

Also availableas a Print/Internet bundle


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N E W T A X L E G I S L A T I O N

Inside... >>>>> Highlights of the 2004 Tax Acts >>>>> Law, Explanation and Analysis of the

American Jobs Creation Act of 2004 >>>>> Conference Report of the American Jobs

Creation Act of 2004 >>>>> ETI Repeal Under the American Jobs

Creation Act of 2004 >>>>> Law, Explanation and Analysis of the

Working Families Tax Relief Act of 2004 >>>>> Conference Report of the Working

Families Tax Relief Act of 2004 >>>>> Seminar Presentation Kit for the 2004

Tax Acts >>>>> Kess on the 2004 Tax Legislation:

Insights and Strategies — CPE Course

LAW, EXPLANATION AND ANALYSIS OF THE AMERICAN JOBSCREATION ACT OF 2004

Comprehensive, timely and practical guidance to help tax professionals make sense and apply the changes enacted in this new tax legislation signed into law by President Bush in October 2004. It offers full coverage of all tax provisions, so tax professionals can quickly understand, comply with, and plan under the new rules. The massive 2004 American Jobs tax act focuses mainly on business and international taxation, with some provisions affecting individual taxpayers. This tax act has been called the largest and most complex change the tax law since 1986. It includes such items as ETI repeal and new business deductions. CCH’s Law,

Published: October 2004, Explanation and Analysis helps practitioners understand the hundreds of Code changes, 1,200 pages. including the 34 brand-new Code sections.


CONFERENCE REPORT OF THE AMERICAN JOBS CREATION ACT

Published: October 2004, 848 pages.


Published: January 2005, 176 pages.


OF 2004

This CCH publication reproduces the full text of the revenue provisions amending the Internal Revenue Code and the Conference Committee report explaining the current law, the changes made, and when each of these changes will go into effect. It indicates legislative authority in determining how to apply the new tax act’s changes.

ETI REPEAL UNDER THE AMERICAN JOBS CREATION ACT OF 2004

by Robert E. Meldman, J.D., LL.M and Robert J. Misey, J.D., LL.M

Reviews the history of U.S. tax benefits for exporters, analyzes the relevant provisions of the new law, and addresses appropriate planning strategies that tax practitioners and businesses need to consider.

Stay up-to-date on the latest legislative changes at Tax.CCHGroup.com/special report


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N E W T A X L E G I S L A T I O N

LAW, EXPLANATION AND ANALYSIS OF THE WORKING FAMILIES TAX RELIEF ACT OF 2004

This comprehensive, practical guide helps tax professionals make sense and apply the changes enacted in this $146 billion tax act enacted in October 2004. The guide offers full coverage of the many changes enacted, including extending important tax breaks and making numerous technical corrections to previous years’ tax acts. Among the many changes and areas impacted are:

> Child tax credit > Provisions for military personnel

> Marriage penalty tax relief > Research tax credit Published: September 2004,

> Standard deductions AMT relief > And much more! 180 pages.


CONFERENCE REPORT OF THE WORKING FAMILIES TAX RELIEF ACT OF 2004

This Conference Report contains the full text of the revenue provisions amending the Internal Published: September 2004,

Revenue Code and the Conference Committee report explaining the current law, the changes 168 pages.

made, and when each of these changes will go into effect. It indicates legislative intent and is Standing Order Available

regarded by Courts as a very high authority in determining how to apply new law.

HIGHLIGHTS OF THE 2004 TAX ACTS SEMINAR PRESENTATION KIT FOR THE 2004 TAX ACTS

A concise, easy-to-understand booklet ideal for use in informing clients of all new tax Provides firms with ready-to-use materials for changes and building your business. Covers conducting meetings with clients, prospects and staff on both the American Jobs Creation and the the key changes contained in both the American Jobs Working Families Tax Acts. Creation and the Working Families Tax Acts. Includes 10

Highlights booklets, Law, Explanation and Analysis booksPublished: October 2004,32 pages. for both Acts, a Facilitator’s Guide, and a CD-ROM

PowerPoint® Presentation.Standing Order Available

Published: October 2004.


KESS ON THE 2004 TAX LEGISLATION: INSIGHTS AND STRATEGIES — CPE COURSE

Published: December 2004,by Sidney Kess, J.D., CPA and Barbara Weltman, J.D. 104 pages.

In Kess on the 2004 Tax Legislation, CPE Course, noted tax experts, Sidney Kess and Barbara Standing Order Available

Weltman, take a straightforward and practical look at the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004. This text-based Course offers tax profession-als 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.


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B U S I N E S S / C O R P O R A T E T A X A T I O N

CAR, TRAVEL & ENTERTAINMENT AND HOME OFFICE DEDUCTIONS

This handy reference takes you through the ins and outs of claiming maximum deductions forcar, travel and entertainment, and home office expenses. In addition to detailed and clearexplanations of the tax rules, you’ll find helpful tables, filled-in tax forms and worksheets. Anideal resource for busy practitioners and anyone interested in claiming business expenses.

Topics include:

Publishes: May, about 204pages.

Standing Order Availiable

BUSINESS TAX PROFESSIONAL’S DESK REFERENCE SET

This special value bundle is the perfect way to build a strong, comprehensive library of powerfulresources — all for a special value of more than 50% off regular cover prices, if each of the titleswere purchased separately.

You’ll receive the mostcurrent editions of theseleading titles:

>>>>> S Corporations: TaxPractice and Analysis

>>>>> Corporate Income TaxRefresher Course

>>>>> Partnerships and LLCs:Tax Practice and Analysis

>>>>> Practical Guide to U.S. Taxation of International Transactions

>>>>> Real Estate Taxation: A Practitioner’s Guide

>>>>> Equipment Leasing: State Income and Franchise Tax Considerations

>>>>> Related-Party Transactions and Structures: State Tax Issues

>>>>> Research and Development Tax Incentives: Federal, State and Foreign

>>>>> Distinctions Between Unitary and Nonunitary Businesses: A Practical Guide

>>>>> Enron and Beyond: Technical Analysis of Accounting, Corporate Governance and Securities Issues

Authored by leading experts, theseauthoritative references offer reliable,analytical guidance on the wide range ofareas encountered by today’s businesstax professional.

>>>>> Business Tax Professional’s Desk Reference Set>>>>> Car, Travel & Entertainment and Home

Office Deductions>>>>> Consolidated Returns Guide>>>>> Corporate Business Taxation Monthly>>>>> Distinctions Between Unitary and

Nonunitary Businesses>>>>> Executive’s Tax & Management Report>>>>> Federal and State Taxation of Limited

Liability Companies

>>>>> Independent Contractor or Employee?Guide to Resolving the Question

>>>>> Journal of Passthrough Entities>>>>> Journal of Taxation of Corporate

Transactions>>>>> Guide to Limited Liability Companies>>>>> M&A Tax Report>>>>> Multistate Corporate Tax Guide>>>>> Multistate Tax Guide to Passthrough Entities>>>>> Partnerships and LLCs: Tax Practice and

Analysis

>>>>> Related-Party Transactions and Structures>>>>> Research and Development Tax Incentives>>>>> S Corporation Taxation Guide>>>>> S Corporations: Tax Practice and Analysis>>>>> Small Business Taxation: Planning and

Practice>>>>> Tax Planning for Troubled Corporations>>>>> U.S. MasterTM Depreciation Guide>>>>> U.S. MasterTM Excise Tax Guide>>>>> U.S. MasterTM Multistate Corporate

Tax Guide

Inside...

>>>>> Computing car deductions

>>>>> Travel expenses

>>>>> Entertainment

>>>>> Conventions

>>>>> Substantiation of T&E expenses

>>>>> Claiming a home office deduction

>>>>> Leasing values and inclusion tables

>>>>> And more!

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B U S I N E S S / C O R P O R A T E T R A N S A C T I O N S

CONSOLIDATED RETURNS GUIDE

by James C. Warner, J.D., LL.M., CPA

CCH’s Consolidated Returns Guide provides the expert, practical analysis you need to navigate your way through the complex consolidated returns maze. This book addresses the most commonly encountered situations, giving you a focused framework of the consolidated return regulations that lets you under-stand more complex situations.

Includes plain-English guidance on the array of consoli-dated returns issues, and the discussion is amplified by numerous planning notes, cautions, and more than 100 examples, taken from the author’s practice with Ernst & Young. The practice tools also include sample legal documents frequently used with consolidated returns.

CORPORATE BUSINESS TAXATION MONTHLY

Corporate Business Taxation Monthly provides in-depth analysis of the tax issues involved with running a corporate business today. Each issue brings first-hand reports from practicing experts working on the front lines in all areas of corporate business taxation, including:

>>>>> Tax accounting

>>>>> Taxation of compensation and benefits

>>>>> Corporate reorganizations

>>>>> Multistate taxation

>>>>> International taxation

Corporate Business Taxation Monthly keeps you current with new developments on every front — legislation, judicial opinions and regulations as well as IRS rulings. It will also help prepare you to make decisions correctly and confidently, based on the real-world experiences of highly respected colleagues.

DISTINCTIONS BETWEEN UNITARY AND NONUNITARY BUSINESSES: A Practical Guide

by Jeffrey M. Vesely, J.D. and Kerne H.O. Matsubara, J.D.

The tax effect of a unitary/nonunitary determination can be dramatic for multistate and multina-tional corporations and their affiliates. This insightful book provides practical discussion as it leads you through the issues. Related topics, such as business and non-business income and the apportionment factors, are also discussed.

Topics include:

>>>>> Unitary business principle >>>>> Audits and procedures

>>>>> Unitary business concept >>>>> Contesting unitary/nonunitary determinations

>>>>> Returns >>>>> Computation of income apportionment formulas

>>>>> Special issues >>>>> And more!

Published: April 2003, 210 pages, hardbound.


Publishes: Monthly, about 24 pages per issue.

Published: October 2001, 195 pages, hardbound.



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EXECUTIVE’S TAX & MANAGEMENT REPORT


Publishes: October, about 912 pages.

Automatic Standing Order

Published: April 2001, 140pages.


Executive’s Tax & Management Report covers vital tax-law changes and offers useful tax tips that can help you build wealth and protect your business capital. The wide range of topics covered in this monthly newsletter include implications of Tax Court and IRS memos; new tax breaks, credits and deductions; and the strategies needed to take full advantage of them. Executive’s Tax & Management Report is written for the executive who wants to boost company profits, save thousands on personal taxes and accumulate more tax-free wealth.

FEDERAL AND STATE TAXATION OF LIMITED LIABILITY COMPANIES

by David J. Cartano, J.D.

Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on the latest tax treatment for limited liability companies and what it means for your clients. It answers all of your questions with:

>>>>> Analysis of all federal tax issues applicable to LLCs with a reference to every private letter ruling, IRS Regulation and Code Section, plus cases and Revenue Rulings

>>>>> A state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed

>>>>> Explanations of how to prepare the most common LLC tax forms and state tax forms, plus checklists, practice tips, tables and examples

This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys and CPAs working with LLCs will find invaluable for daily reference.

INDEPENDENT CONTRACTOR OR EMPLOYEE? Guide to Resolving the Question

by Neil Ringquist, J.D., CPA

This book provides sound guidance to help practitioners make informed decisions as to whether workers are employees or independent contractors for tax purposes. It explains Congressional and IRS guidelines, giving special attention to the safe harbor provisions of Section 530. Revised IRS audit guidelines, as well as the traditional IRS 20-question test are covered.

Helpful features include an Appendix containing important reference material, as well as a chart illustrating the employment tax treatment of various types of workers.

Topics include:

>>>>> Importance of determining the correct >>>>> IRS rulings relationship >>>>> When Section 530 applies

>>>>> Consequences and penalties of >>>>> “Reasonable Basis” test misclassification

>>>>> Requesting a worker status ruling from the IRS >>>>> IRS approach to audits

>>>>> Appealing an adverse decision


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JOURNAL OF PASSTHROUGH ENTITIES

tax and legal issues that affect passthrough entities.

CCH’s Journal of Passthrough Entities focuses on issues affecting all forms of passthrough entities — partnerships, LLCs, S Corporations and more. You’ll find valuable help in choosing the best business entity for your clients, converting from one entity to another, how to best take advan-tage of the latest developments, how to grow your practice, and more.

Guided by Editors-in-Chief Charles R. Levun and Michael J. Cohen, and written by an outstanding group of experts in the field, the Journal features a series of regular columns that focus on the key

Print

Publishes: Bi-monthly, about 48 pages per issue.

Internet

Publishes: Bi-monthly;


Topics include:

>>>>> Estate and succession planning

>>>>> Acquisitions, dispositions and structuring techniques

>>>>> Real estate and passthrough finance techniques

>>>>> State law and state taxation of passthroughs includes archive issues.

JOURNAL OF TAXATION OF CORPORATE TRANSACTIONS

>>>>> And more!

CCH’s Journal of Taxation of Corporate Transactions covers critical developments in the corporate tax arena from the perspective of the transactional practitioner. The Journal focuses on the relevance of these developments to practical strategies and planning opportunities. Written by leading corporate tax practitioners and selected by Editor-in-Chief Kenneth L. Harris, each bi-monthly issue contains topically focused columns and in-depth articles that provide coherent, real-world analysis of recent developments and planning opportunities.


Print


Internet

Publishes: Bi-monthly; includes archive issues.

GUIDE TO LIMITED LIABILITY COMPANIES

Topics include:

>>>>> Spin-off transactions >>>>> Recent case developments

>>>>> International developments >>>>> Innovative transactions and planning techniques>>>>> Mergers and acquisitions

>>>>> Consolidated returns >>>>> Accounting methods

This informative title offers concise coverage of the formation, operation and dissolution of the Limited Liability Company (LLC). The Guide explains, in clear language, the fundamentals you need to know in order to prudently and practically advise clients regarding the benefits available within the LLC entity. It includes a synopsis of each state’s LLC statute, enabling you to quickly identify relevant planning opportunities or potential pitfalls, along with a sample LLC operating agreement and a detailed topical index.

Topics include:

>>>>> Choice of entity considerations

>>>>> Comparison of the LLC with partnerships and S corporations Publishes: November, about

>>>>> Enterprises in which the use of the LLC is most appropriate 290 pages.

>>>>> Administrative and procedural issues applicable to LLC formation Standing Order Available

>>>>> Attributes of the Limited Liability Partnership (LLP) and its administrative particulars

>>>>> And more!


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M&A TAX REPORT

Changes in law, regulations and decisions in court cases can have serious consequences for M&A transactions. Each month, the M&A Tax Report covers new developments that have critical implications for M&A practitioners. Every issue is filled with expert analysis of recent court cases, IRS Revenue Rulings, spin-offs and other transactions, IRS regulations, proposed regulations, IRS announcements and notices, private letter rulings and more.

Discussions of key details about transactions currently in the press, creative new strategies the IRS hasn’t yet addressed, and other insightful, practical and beneficial information make the M&A Tax Report a valuable asset to your professional practice.


MULTISTATE CORPORATE TAX GUIDE

by John C. Healy, MST, CPA and Michael S. Schadewald, Ph.D, CPA

This exclusive insider’s guide helps you handle state corporate tax planning and compliance questions quickly and effectively. It provides quick access to each state’s statement of its position on key issues in state corporate and sales and use taxation. The Guide puts vital information at your fingertips, with a compilation of easy-to-access charts that summarize each state’s answers to key issues in income, sales and use taxation from the top state officials who interpret and apply the rules.

MULTISTATE CORPORATE TAX MULTISTATE CORPORATE TAX GUIDE ON CD GUIDE COMBO (Print and CD Set)

Publishes: December, about 2,100 pages in two volumes. Publishes: January. Publishes: January.

Automatic Standing Order Automatic Standing Order Automatic Standing Order

MULTISTATE TAX GUIDE TO PASS-THROUGH ENTITIES

Publishes: November, about by Robert M. Kozub, DBA, CPA and James T. Collins, J.D. 700 pages.

Multistate Tax Guide to Pass-Through Entities offers accurate, timely information concerning the Automatic Standing Order

operation of multistate or single state S corporations, partnerships, limited liability companies and limited liability partnerships in all 50 states.

Topics include:

> Resident and non-resident taxation > Incorporation

> Apportionment of income > Employment taxes and income shifting

> Compliance requirements > Dismantling affiliated groups

> Conversion > Filing requirements

Easy-to-use charts enable the tax professional to quickly and reliably locate and compare the specifics of each state’s taxing scheme.


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PARTNERSHIPS AND LLCs: Tax Practice and Analysis

by Thomas G. Manolakas, J.D., LL.M., CPA

Part of CCH’s expanding entity tax series, Partnerships and LLCs covers the critical concepts and issues of partnership and LLC practice. From choice of entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered.

Topics include:

>>>>> Preliminary considerations, covering “check-the-box”, “anti-abuse”, and joint venture rules, as well as liability and audit issues, and much more

>>>>> Property contributions and disguised sales, transactions between partner and partnership, and Publishes: December, about

formation and start-up expenses 576 pages.

Standing Order Available>>>>> Taxation of operations

>>>>> Disposition of a partnership interest

>>>>> Distributions, as well as coverage of the death or retirement of a general partner and special rules for service partnerships

RELATED-PARTY TRANSACTIONS AND STRUCTURES: State Tax Issues

by Scott D. Smith, J.D., LL.M.; Sharlene E. Amitay, J.D.; and Karl Nicolas, J.D., LL.M.

It’s not unusual for a company to conduct business through multiple entities and business structures, such as partnerships, LLCs and other associations in addition to the traditional C corporation. CCH’s Related-Party Transactions and Structures offers a concise explanation of the actions of state taxing authorities toward complex business transactions and structures. This book also explains the various challenges states may make and discusses the limitations, burdens of proof and application of such challenges.

Topics include: Published: May 2002, 208

>>>>> Categories of and mechanisms for state challenges pages, hardbound.

>>>>> Internal Revenue Code Section 482 Type Authority Standing Order Available

>>>>> Expense disallowance

>>>>> Alternative apportionment

>>>>> Economic Nexus and Attributable Nexus

>>>>> Equitable principles

Helpful planning notes, cautions and examples are included throughout the text, and tables and illustrations are included in a special Practice Tools section. A case table and topical index are also provided to help pinpoint specific discussions.


> > > >


RESEARCH AND DEVELOPMENT TAX INCENTIVES:Federal, State and Foreign

by Michael Rashkin, J.D., LL.M

This helpful resource provides authoritative and comprehensive coverage of this often-complex and evolving topic. Research and Development Tax Incentives: Federal, State and Foreign lets you navigate through the uncertainties, complexities and opportunities of research and development tax incentives, providing detailed guidance on claiming the federal credit for increasing research activities and the deduction for R&D expenditures. This informative reference also clarifies the meaning of relevant legislation, describing the calculation of incentives, and provides real-world

Publishes: December, about planning guidance.405 pages, hardbound.

You’ll learn how to satisfy the IRS’s requirements, document the credit, and defend against IRSStanding Order Available

challenges. In addition, the book examines research incentives offered by individual states and describes the R&D incentives available in the major economies of the world, providing various charts that show the difference among these incentives and jurisdictions.

S CORPORATION TAXATION GUIDE: Planning and Compliance for Today’s Practitioner

Publishes: November, about by Robert W. Jamison, Ph.D., CPA 1,072 pages.

Automatic Standing Order According to the IRS, the S corporation is now the most popular entity for the closely held business. Changes in the law over the last few years have helped to make this entity an even better tax-savings structure. The bad news is that these tax relief measures are complex and confusing. The S Corporation Taxation Guide gives you a complete roadmap to all of the money-saving strategies available, including:

>>>>> Latest regulations governing sales of an S corporation

>>>>> Transactions unique to S corporations and shareholders that are listed in the regulations as abusive

>>>>> Circumstances under which a late election will or won’t be allowed

>>>>> Limitations on deductions for corporate property

>>>>> And much more!

S CORPORATIONS: Tax Practice and Analysis

by Michael Schlesinger, J.D., LL.M.

S corporations are the most commonly used business entity types, and this CCH reference is designed to help practitioners understand and manage individual S corporation election, compliance, tax planning and life-cycle needs. S Corporations provides substantial, clearly written and practical guidance on this complex subject. With straight-forward explanation, a generous amount of examples and helpful pointers, even the most experienced tax and legal professional will find quick answers and valuable insight in this unique resource.

Publishes: December, about Topics include:504 pages, hardbound.

>>>>> Tax overview and compliance >>>>> Basis and losses Standing Order Available

>>>>> Elements of S corporation election >>>>> S corporation distributions

and timing >>>>> Comparison to other entities

>>>>> S corporation income taxes >>>>> And more!


> > > >



SMALL BUSINESS TAXATION: Planning and Practice

by Gary L. Maydew, Ph.D., CPA

This helpful reference provides a clear explanation and analysis of the tax law affecting smallbusinesses and reviews effective planning techniques to maximize tax savings. It covers the majorsmall business entities — partnerships, LLCs, C corporations and S corporations — from a life-cycle perspective (formation, operation, distribution and liquidation). Key new developmentsand other important changes since publication of the previous edition are also referencedthroughout. Includes practical examples, helpful tax planning tips and warnings of potentialpitfalls, and footnotes referencing underlying authority. Reflects changes brought about by theWorking Families Tax Relief and American Jobs Creation Acts of 2004.

Publishes: January, about736 pages.


U.S. MASTERTM DEPRECIATION GUIDE

CCH’s U.S. Master Depreciation Guide offers a one-stop resource for guidance in understandingand applying today’s complex depreciation rules. The Guide presents a concise, yet thoroughdiscussion of depreciation rules, and reflects all the latest developments to press time.

Topics include:

>>>>> Classification of property

>>>>> Alternative minimum tax

>>>>> Class lives

>>>>> Acquisitions, dispositions and retirement of property

>>>>> Corporate earnings and profits

>>>>> Depreciation planning

>>>>> And more!

Comes complete with a detachable Quick Facts Card for convenient, at-a-glance reference to keydepreciation figures.

Publishes: January, about864 pages.


TAX PLANNING FOR TROUBLED CORPORATIONS:Bankruptcy and Nonbankruptcy Restructurings

by Gordon D. Henderson andStuart J. Goldring

Tax Planning for Troubled Corporationsclearly outlines the steps involved inbankruptcy proceedings and examinesthe procedural tax aspects of bank-ruptcy. Practical guidance runs thegamut from the corporation’s initial taxpayment and reporting obligations…through the claims resolution pro-cess… to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan.

Publishes: November, about902 pages.


Topics include:

>>>>> Entity selection

>>>>> Income, deductions and credits

>>>>> Corporate tax law, focusing on penalty taxesreorganizations

>>>>> Business entity distributions and liquidations

>>>>> Taxation of international transactions

>>>>> Income tax planning

>>>>> And more!

> > > >


U.S. MASTERTM EXCISE TAX GUIDE

This comprehensive guidebook provides in-depth explanation of all federal excise taxes and serves as a one-stop resource for the thousands of accountants and tax professionals who work with this increasingly important and complex area.

Topics include:

>>>>> Retail taxes >>>>> Environmental taxes

>>>>> Manufacturers taxes >>>>> Returns, payments, refunds and penalties

>>>>> Foreign insurance policies >>>>> And more!

Publishes: October, about >>>>> Taxes on wagering and games 320 pages.

To make your research easier than ever, the Guide includes excise tax rate tables, a glossary ofStanding Order Available

excise tax terms, a list of pertinent excise tax forms by subject matter and by number, an Internal Revenue Code finding list, and handy checklists of taxed and non-taxed items.

U.S. MASTERTM MULTISTATE CORPORATE TAX GUIDE

This valuable resource provides concise and helpful explanations of major corporate state tax topics for tax professionals who work with multiple state tax jurisdictions. The Guide helps you understand the rules and guidelines relevant to filing corporate income tax returns in the 47 states, plus New York City and the District of Columbia, that impose a state corporate income tax or a franchise or other tax at least partially measured by income.

State-by-state discussions include:

>>>>> Tax rates >>>>> Nexus >>>>> Return filing requirements Publishes: September, about >>>>> Consolidated returns >>>>> Allocation and apportionment >>>>> And more!1,390 pages.

>>>>> Tax credits >>>>> Tax computationsStanding Order Available


Take advantage of the U.S. MasterTM Guide Subscription Library Plan

Page 104

Save halfoff the regularcover prices!

> > > >

T A X C O N T R O V E R S Y P R A C T I C E A N D P R O C E D U R E

Inside... >>>>> Federal Taxation: Practice and Procedure >>>>> California Taxation Practice and Procedure >>>>> IRS Tax Collection Procedures

>>>>> Resolving Your Clients’ Tax Liabilities: Tax Code and Bankruptcy Code Remedies

>>>>> Tax Shelter Alert Newsletter >>>>> Journal of Tax Practice and Procedure >>>>> Understanding IRS Communications >>>>> Practitioner’s Guide to IRS Tax Penalties >>>>> United States Tax Court: Rules of Practice >>>>> IRS Valuation Training for Appeals Officers and Procedure

Coursebook >>>>> U.S. MasterTM State Tax Practice and Procedure Guide

FEDERAL TAXATION: Practice and Procedure

by Robert E. Meldman, J.D., LL.M. and Richard J. Sideman, J.D., LL.M.

Federal Taxation: Practice and Procedure provides practical information on the day-to-day workings of IRS practice and illustrates important concepts and principles with standardized letters, forms and notices used by the IRS.

This comprehensive volume discusses the following key areas:

>>>>> IRS structure >>>>> IRS procedures

>>>>> Ethics >>>>> Division roles

>>>>> Penalties and the statute of limitations >>>>> Criminal Investigation Division

CALIFORNIA TAXATION PRACTICE AND PROCEDURE

by Robert S. Schriebman, J.D., LL.M

This “hands-on” manual provides all the information you need when working with the three taxation agencies of the State of California: the Franchise Tax Board, the State Board of Equaliza-tion, and the Employment Development Department and the taxes they administer — income, sales and use and employment taxes. You’ll find practical insights and keen observations on the complex web of California tax practice and procedure, as well as critical information on the agencies, their operations and their rules.

IRS TAX COLLECTION PROCEDURES

by Robert S. Schriebman, J.D., LL.M.

IRS Tax Collection Procedures presents, in one affordable volume, a wealth of valuable insights and practical, hands-on guidance for all practitioners who represent clients before the Collections Division of the IRS and all tax professionals who need to understand the process. This comprehensive loose-leaf book guides you through the entire representation process and takes you inside the IRS to understand and respond to challenges.

Topics include:

>>>>> Collection personnel >>>>> Collection division referrals

>>>>> Professional responsibility >>>>> Liens and priorities

>>>>> Electronic tax collection >>>>> Enforced collection

>>>>> Financial statements and payment >>>>> Challenging an illegal IRS assessment arrangements >>>>> Tax collections and bankruptcy

>>>>> Offers in compromise >>>>> Representing clients in employee->>>>> Tax deposits, estimated taxes, interest, independent contractor examinations

penalties and abatements

ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248

Publishes: August, about 1,000 pages.


Publishes: January, about 800 pages.


Published: December 2002, 880 pages, loose-leaf format. Updated annually. Supplements are sent automatically as published on approval at additional cost. Supplements issued within 3 months of purchase are sent free of charge. About 880 pages, loose-leaf format.


17

> > > >


JOURNAL OF TAX PRACTICE & PROCEDURE

Devoted entirely to the complex and evolving area of tax practice and procedure, this CCH journal offers practical, timely analysis of current issues and trends in the representation of taxpayers before the IRS, from initial contact through litigation. The Journal emphasizes taxpayer advocacy and the protection of taxpayer and representative rights, analyzes legislative and regulatory changes, and highlights industry shifts that present taxpayer representation issues.

The Journal of Tax Practice & Procedure, edited by Claudia Hill, EA, ATA, MBA, offers regular columns and feature articles written by experienced tax practitioners. It features sections such as:

>>>>> ExaminationExaminationExaminationExaminationExamination, which takes a close look at current trends and issues, as well as changes in auditPrint appeals, employment tax and penalties. Publishes: Bi-monthly, about 48 pages per issue. >>>>> CollectionCollectionCollectionCollectionCollection,,,,, offering coverage of the latest trends, topics, and developments in collection

compliance, enforcement, collection appeals, penalties andInternet

Publishes: Bi-monthly; includes archive issues. >>>>> IRS WIRS WIRS WIRS WIRS Watch,atch,atch,atch,atch, designed to keep you up-to-date on changes

related to Congressionally-mandated IRS restructuring, reorganization and technology issues.

>>>>> Practice,Practice,Practice,Practice,Practice, covering such key topics as ethics and standards of practice, tax practice case management, and criminal tax practice.


PRACTITIONER’S GUIDE TO IRS TAX PENALTIES

by Robert J. Collins, CPA

bankruptcy-related issues.

CCH’s Practitioner’s Guide to IRS Tax Penalties, written by a 30-year veteran of the IRS, provides a quick-reference explanation of penalties and penalty-related issues with substantial references to important authoritative sources. Practitioners will find practical coverage of the tax penalty area — from how the IRS communicates penalties, representation issues and the role of the National Taxpayer Advocate to penalty relief, the various types of penalties that may apply and interest and interest abatement. This practical resource will save you time and help you focus on and deal with the important penalty concerns and issues. Appendices reproduce additional related reference materials so you have quick access to important tax penalty documents.

Topics include:

>>>>> Relief from penalties >>>>> Accuracy related and fraud penalties

>>>>> Failure to file/failure to pay penalties >>>>> Trust fund recovery penalty

>>>>> Deposit penalties >>>>> Interest and interest abatement

>>>>> Information return penalties >>>>> And more!

IRS VALUATION TRAINING FOR APPEALS OFFICERS COURSEBOOK

Published: February 2003, 379 pages.


The actual

manual used

by the IRS!

This helpful reference provides an inside look at the methods of the IRS regarding valuation issues for income, estate and gift tax purposes, assets contributed to charities, casualty losses, corporate liquidations and much more. This is the actual manual used by the IRS to train its appeals officers on valuation issues — a subject that permeates all areas of tax law and affects thousands of taxpayers annually.

Published: March 1998, 420 Topics include: pages.

>>>>> Service concepts and procedures >>>>> Restrictive agreements/buy-sell agreements

>>>>> Real estate >>>>> Valuing intangible assets

>>>>> Valuation of art objects and collectibles >>>>> Restricted securities and investment

>>>>> Valuation of closely held corporations company valuations >>>>> Valuation of closely held business interests >>>>> Valuation of preferred stock >>>>> Discounts >>>>> And more!


> > > >


RESOLVING YOUR CLIENTS’ TAX LIABILITIES: Tax Code and Bankruptcy Code Remedies

by Kenneth C. Weil, J.D., LL.M., CPA

This guide provides insightful explanation and analysis of the important issues and opportuni-ties you’ll find at the intersection of tax law and bankruptcy law. With the emphasis on solutions and strategies for individuals, Resolving Your Clients’ Tax Liabilities describes and clarifies the current complex legal framework in which you must labor to resolve tax liability issues for your clients.

Topics include:

Published: May 2002, 240>>>>> Statute of limitations >>>>> Federal tax liens pages, hardbound.

>>>>> Installment agreements >>>>> Interest and penalties Standing Order Available

>>>>> Offers in compromise >>>>> Trust fund tax liability

>>>>> Innocent spouse rules >>>>> And more!

Includes practice aids, sample bankruptcy plans and self-assessment questions to help you understand the materials, case studies, related IRS flowcharts and more.

TAX SHELTER ALERT NEWSLETTER

Now, more than ever, you need to know what is happening (or about to happen) on the tax shelter, tax planning, and tax audit front lines — or risk your business, your livelihood or your reputation. CCH has just the resource you need in Tax Shelter Alert, the monthly insight newsletter that covers the ins and outs of what is happening with tax shelters and innovative tax planning structures, transactions and strategies. Here you’ll find the good, the bad and the ugly (and dangerous) when it comes to tax sheltering ideas:

>>>>> Legal and RegulatorLegal and RegulatorLegal and RegulatorLegal and RegulatorLegal and Regulatory News:y News:y News:y News:y News: CCH has a full staff in Washington, D.C., that follows all IRS, Congressional and Treasury activity that affects this area

>>>>> TTTTTrrrrrends:ends:ends:ends:ends: What areas are coming up on the IRS radar screen next and what areas are taxpayers seeing challenges from the Service fail? Print


Publishes: Monthly.>>>>> What Can (and Should) be Done:What Can (and Should) be Done:What Can (and Should) be Done:What Can (and Should) be Done:What Can (and Should) be Done: Our experts will help you discover practical ways to safely save your company or Internet client’s money Publishes: Monthly; includes

archive issues.>>>>> Meeting New StandarMeeting New StandarMeeting New StandarMeeting New StandarMeeting New Standards:ds:ds:ds:ds: What does Sarbanes-Oxley mean in terms of corporate financial reporting and tax planning?


> > > >


Published: November 2004, 144 pages.


Published: August 2003, 292 pages.


Publishes: September, about 1,512 pages.


UNDERSTANDING IRS COMMUNICATIONS

Thorough and effective tax research, planning, advice and return preparation are predicated on a solid and current understanding of essential forms of communications used by the IRS. CCH’s Understanding IRS Communications provides a working description of key IRS documents and their application to tax compliance and controversy resolution.

This concise guide discusses the legal effect of IRS documents in light of the numerous changes implemented in response to the IRS Restructuring and Reform Act of 1998. Understanding IRS Communications provides clear explanations that foster a current awareness and comprehension critical for litigation and other dealings with the IRS, including the degree of reliance on such documents and the retroactive application of new or modified IRS positions.

Topics include:

>>>>> Overview of the federal tax system >>>>> Electronic disclosure

>>>>> Legislative powers and the IRS >>>>> Official IRS positions

>>>>> Executive authority and the IRS >>>>> Advance rulings and determinations

>>>>> Judicial impact on IRS communications >>>>> Pre-decisional and final opinions

>>>>> Internal IRS communications >>>>> Tax compliance assistance

>>>>> Disclosure of information >>>>> Reliance retroactivity

UNITED STATES TAX COURT: Rules of Practice and Procedure

Knowledge of the Tax Court’s rules is vital to those who practice before the Tax Court. CCH’s United States Tax Court: Rules of Practice and Procedure makes these rules more readily available, so that you can practice with confidence. This handy resource reproduces the full text of the new United States Tax Court Rules of Practice and Procedure, as amended and republished in its entirety, generally effective June 30, 2003. In addition to the text of the Rules, the Publication reproduces Appendix I (containing 13 Tax Court Forms), Appendix II (fees and charges), and Appendix III (places of trial), as well as a detailed Index. Rules covered include:

>>>>> Taxpayer Relief Act of 1997 (expanded declaratory judgment jurisdiction and new jurisdiction over employment status determinations and large partnership actions)

>>>>> IRS Restructuring and Reform Act of 1998 (new jurisdiction over stand-alone actions for innocent spouse relief and lien and levy actions)

>>>>> Community Renewal Tax Relief Act of 2000 (election of small tax case procedures for innocent spouse relief redeterminations under Code Sec. 6015(e) and lien and levy actions)

U.S. MASTERTM STATE TAX PRACTICE AND PROCEDURE GUIDE

CCH’s U.S. Master State Tax Practice and Procedure Guide is a one-of-a-kind resource for professionals who work with multiple state tax jurisdictions. This Master Guide serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing practice and procedure rules for all states. It provides easy-to-read multistate overviews and plain-English explanations of administrative procedural provisions for each state. Topics include:

>>>>> Return filing and payment of tax >>>>> Record maintenance and production

>>>>> Collection of tax >>>>> Other liable parties

>>>>> Interest and penalties >>>>> Taxpayer rights and remedies

>>>>> Audit issues, including managed audits >>>>> And more!

and audit planning

The U.S. Master State Tax Practice and Procedure Guide’s concise and practical desk-reference format makes it the perfect complement to CCH’s comprehensive state tax subscription services, providing busy professionals with an annual snapshot of practice and procedure rules they’ll need to refer to throughout the year.


> > > >

I N D I V I D U A L S ’ T A X A T I O N A N D T A X P L A N N I N G

Inside... >>>>> Federal Income Taxes of Decedents, Estates and >>>>> Resolving Your Clients’ Tax Liabilities

Trusts >>>>> Tax Angles for Special Taxpayers >>>>> Essentials of Federal Income Taxation for >>>>> Tax Planning Strategies

Individuals and Small Business >>>>> Tax Strategies for the Self-Employed >>>>> 1040 Express Answers >>>>> Taxation of Individual Retirement Accounts >>>>> Individuals and Small Business Tax Planning Guide >>>>> Understanding Business Buy-Sell Agreements

FEDERAL INCOME TAXES OF DECEDENTS, ESTATES AND TRUSTS

Federal Income Taxes of Decedents, Estates and Trusts presents the fundamental rules for preparing a decedent’s final income tax return and highlights the income tax rules for the decedent’s estate and related trusts. It thoroughly discusses fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, and covers the special rules regarding the taxation of grantor trusts and bankruptcy estates. Helpful examples illustrating how these rules are applied are provided throughout the text.

Topics include:

>>>>> Decedent’s last return >>>>> Grantor trusts

>>>>> Death of a partnership member >>>>> Beneficiary’s tax liability Publishes: October, about 239 pages.

>>>>> Decedent’s stock holdings >>>>> Bankruptcy estates Standing Order Available

>>>>> Income tax return of estate or trust >>>>> Fiduciary duties and liabilities

ESSENTIALS OF FEDERAL INCOME TAXATION FOR INDIVIDUALS AND SMALL BUSINESS

Publishes: December, about by Herbert C. Sieg and Linda M. Johnson, Ph.D., CPA 602 pages.

This helpful resource features an easy-reading, forms approach to federal income taxation to Standing Order Available

help you easily understand the latest tax laws and improve the reporting quality of federal income tax returns. It introduces basic concepts and then fully illustrates them with clear examples and sample filled-in forms.

Includes such helpful features as:

>>>>> Highlighted tax tips, observations and facts, providing you with helpful tax planning and tax reduction strategies

>>>>> Filled-in tax forms with corresponding explanations

>>>>> A summary of new tax law changes and IRS interpretations, quickly bringing you up-to-date on major tax developments

>>>>> Frequently used tax facts are provided on the inside cover, offering at-a-glance reference to key figures and facts

>>>>> Numerous examples, illustrating how the tax laws apply in practice


> > > >


Publishes: December, about 500 pages. Spiral bound.


1040 EXPRESS ANSWERS

1040 Express Answers is designed to help you and your staff prepare 1040 tax returns quickly, easily and accurately. Comprehensive, yet concise, it makes even the most daunting 1040 questions a snap!

1040 Express Answers matches the way you work — line by line, right down the return. Easy-to-use features include:

> Tabs, easy-to-read type and a two-color format help you quickly find the specific information you need

> Charts and tables summarize important concepts, facts and figures — saving you time when you need it most

> Quick reference icons identify Cautions, Examples, Planning Pointers, and highlighted areas to alert you to must-know information

Find all of your 1040 answers accurately and FAST!

Publishes: November, about 600 pages.


INDIVIDUALS AND SMALL BUSINESS TAX PLANNING GUIDE


Written by noted tax experts, Sidney Kess and Barbara Weltman, this title offers a practical approach to a variety of timely tax planning areas for individuals and small businesses. You’ll find tips, warnings, practice pointers, helpful illustrations and charts throughout the text to help answer client questions and identify tax planning strategies. In addition, the books’ companion CD provides numerous practice tools, such as related client letters to help you communicate important tax tips to clients and bring in fee-generating appointments. Each chapter features key points and summary reminders for at-a-glance review of fundamental concepts. For further research, Tax Planning includes citations to official sources, along with listings of related IRS publications and books.

Topics include: >>>>> Financial and investment planning

>>>>> General tax planning >>>>> Retirement and estate planning

>>>>> Family/life situation planning >>>>> Employee benefit planning

>>>>> Small business tax planning

RESOLVING YOUR CLIENTS’ TAX LIABILITIES: Tax Code and Bankruptcy Code Remedies

by Kenneth C. Weil, J.D., LL.M., CPA

This guide provides insightful explanation and analysis of the important issues and opportunities you’ll find at the intersection of tax law and bankruptcy law. With the emphasis on solutions and strategies for individuals, Resolving Your Clients’ Tax Liabilities describes and clarifies the current complex legal framework in which you must labor to resolve tax liability issues for your clients.

Topics include:

>>>>> Statute of limitations >>>>> Innocent spouse rules >>>>> Trust fund tax liability Published: May 2002, 240 pages, hardbound. >>>>> Installment agreements >>>>> Federal tax liens >>>>> And more!

Standing Order Available >>>>> Offers in compromise >>>>> Interest and penalties

Includes practice aids, sample bankruptcy plans, and self-assessment questions to help you understand the materials, case studies, related IRS flowcharts, and more.


> > > >


TAX ANGLES FOR SPECIAL TAXPAYERS

This resource pulls together the complex provisions affecting more than 25 special categories of individual taxpayers, which are scattered throughout the Internal Revenue Code. Tax Angles features numerous examples, planning notes, compliance tips and cautions to help illustrate key concepts. In addition, each tax topic is thoroughly cited to the appropriate underlying authority to facilitate further research.

Includes such taxpayer classifications as:

>>>>> Corporate executives >>>>> Farmers

>>>>> Professionals >>>>> Salespersons

>>>>> Retailers/manufacturers/wholesalers >>>>> School teachers

>>>>> Developers/contractors >>>>> Military service members

>>>>> Investors >>>>> And more!

TAX PLANNING STRATEGIES: Tax Savings Opportunities for Individuals and Families

This helpful resource features a wealth of tax planning strategies that can yield substantial tax savings for individuals and families. It focuses on the income tax issues available to individuals and families that need to be addressed throughout the year, as well as retirement and estate planning strategies to consider. It includes special planning alerts and tax tips, along with a tax calendar, income tax rates and an average itemized deductions chart.

Tax Planning Strategies is completely revised and expanded annually to reflect new tax planning options and strategies from recent tax acts and other important tax developments.

Topics include:

>>>>> Importance of tax planning >>>>> Retirement planning considerations

>>>>> Income subject to tax >>>>> Minimizing estate and gift taxes

>>>>> Making deductions count >>>>> Family tax planning strategies

>>>>> Investment decisions >>>>> Estimated tax

TAX STRATEGIES FOR THE SELF-EMPLOYED

by Julia K. Brazelton, Ph.D.; Alan D. Campbell, Ph.D., CPA; and Sharie T. Dow, CPA, MST

CCH’s Tax Strategies for the Self-Employed offers clear and comprehensive discussion so you canhelp your self-employed clients comply with the law, make sound business decisions and planeffectively for what lies ahead.

From basic income tax principles to detailed coverage of complex topics, this book covers all thebases so you can help your clients create and execute effective working strategies.

Topics include:

>>>>> Accounting methods >>>>> Hobby classification

>>>>> Passive losses>>>>> Accounting for inventories

>>>>> Start-up and expansion deductions >>>>> Disposing of property

>>>>> Inclusions and exclusions from income>>>>> Automobile and transportation deductions >>>>> And more!>>>>> Depreciation

>>>>> Pension and employee benefit deductions

Publishes: December, about 590 pages.


Publishes: September, about 160 pages.


Published: January 2001, 467 pages, hardbound.



> > > >


TAXATION OF INDIVIDUAL RETIREMENT ACCOUNTS


Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable toindividual retirement accounts. The first part of the book discusses all of the different types ofIRAs, including the Roth IRA, the education IRA, the SIMPLE IRA and the deemed IRA. Thesecond part discusses the various areas of tax law relating to the operation and administration ofan IRA. There is a separate chapter on each area of the tax law. The third part of the book dealswith taxation of distributions from an IRA, including premature distributions, minimum distribu-tions during lifetime and after death, withholding taxes and estate taxes. It also deals with the taxrules applicable to the different types of the beneficiaries receiving distributions from an IRA.

>>>>> Updates reflecting the changes made by recent legislation, including the American JobsCreation Act and Working Families Tax Relief Acts of 2004

>>>>> Transition rules applicable to IRAs

>>>>> New requirements for a Roth IRA recharacterization

>>>>> Guidelines on extensions of time for recharacterization of a Roth IRA contribution or conversion

>>>>> Rules and guidance on Education Roths

>>>>> IRA rollover contributions combined with regular contributions to a traditional or Roth IRA

>>>>> And more!

Publishes: April, about 1,088pages.



UNDERSTANDING BUSINESS BUY-SELL AGREEMENTS

by Jeremiah K. Murphy, CPA

Understanding Business Buy-Sell Agreements is the perfect guide for those who consult businessesand business owners who need to understand these useful agreements that allow for an orderlytransfer of ownership and the likely continuation of the business long into the future. This plain-English resource covers the basic considerations related to buy-sell agreements, includingspecific entity issues and estate planning uses. Sample agreements and tools included with thetext illustrate how the concepts presented apply in actual practice, and the Practice Tool sectionincludes many helpful practice aids including:

>>>>> Sample corporation buy-sell agreement

>>>>> Sample buy-sell agreement for S corporations

>>>>> Revenue Ruling 59-60 for reference on valuation

>>>>> Illustrative diagrams for cross-purchase agreements and stock repurchase agreements

>>>>> Comparison chart for entity buy-back agreement versus cross-purchase agreement

>>>>> Special checklists to help identify whether a client needs a buy-sell agreement and helpdetermining if an agreement includes the needed elements

Numerous Planning Pointersand Cautions pepperedthroughout the text providehelpful guidance on importantissues, opportunities andchallenges related to the useof buy-sell agreements.

Publishes: October, about129 pages.


> > > >

E X E M P T / N O N - P R O F I T O R G A N I Z A T I O N S

Inside... >>>>> CPA Government & Nonprofit Report >>>>> Federal Exempt Organization Taxation: Code and Regulations >>>>> Forming the Exempt Organization >>>>> Miller Not-for-Profit Organization Audits >>>>> Miller Not-for-Profit Reporting >>>>> Tax Compliance for Tax-Exempt Organizations

CPA GOVERNMENT & NONPROFIT REPORT

by Rhett Harrell, CPA

CPA Government & Nonprofit Report is a monthly newsletter devoted exclusively to governmental and nonprofit accounting and auditing. Contains late-breaking news affecting recipients of governmental funds and those who audit them, as well as coverage of recently released authoritative literature.

Here are some recent sample headlines that you may have missed:

> AICPA Issues an Alert on Single Audit Quality Concerns

> Functional Reporting for Nonprofit Entities

> Yellow Book Finally Arrives after Lengthy Delay Publishes: Monthly, 8 pages

> Agreed-Upon Procedure Engagement per issue.

> Understanding Special Purpose Governments

> Understanding the Repurchase Agreement

> What Is Positive Pay?

> What Does It Take to Become a Low-Risk Auditee?

FEDERAL EXEMPT ORGANIZATION TAXATION: Code and Regulations

Federal Exempt Organization Taxation reproduces, in code section order, the full text of Internal Revenue Code provisions that pertain to tax-exempt organizations. It also includes the significant final, temporary and proposed regulations associated with these code sections.

This reference is intended to serve as a convenient reference tool for lawyers, accountants, teachers, students and others who work in or need to understand this growing area. Its portable one-volume presentation makes it a handy alternative to the unabridged multi-volume IRC and Regs.

Publishes: October, about Updated to reflect the current state of the law and regulations, this compehensive volume features a 1,408 pages.

reader-friendly format, with an expanded 7 1⁄4" x 10" oversized page and larger type fonts. Standing Order Available


> > > >


FORMING THE EXEMPT ORGANIZATION

Published: August 2002, 311 pages.


Publishes: June, about 912 pages.


by Marshall A. Glick, J.D.

Forming the Exempt Organization is a hands-on practice tool for attorneys, accountants, financial planners and managers who want to form nonprofit, tax-exempt organizations for their clients. This unique book provides a roadmap for assembling nonprofit organizations from start to finish. Step-by-step instructions, supplemented with sample forms, schedules and other exhibits, are provided to guide readers through the process of forming a nonprofit organization and obtaining its tax-exempt status on the federal level. From the filing of articles of incorporation through applying for federal tax-exempt status, the entire process is explained and demonstrated.

Written by Marshall A. Glick, well-known practitioner and lecturer, this reader-friendly volume simplifies the mechanical processes involved and helps to eliminate the mystery and drudgery of conceiving, drafting and assembling complex applications for federal tax-exempt status.

The book’s Appendix provides 15 practice tools, including a sample engagements letter, articles of incorporation, a donor acknowledgement letter, a transmittal letter to the IRS and more. The aids supplement the discussion, forms and exhibits provided throughout the text.

MILLER NOT-FOR-PROFIT ORGANIZATION AUDITS WITH SINGLE AUDITS

by Warren Ruppel, CPA

Miller Not-for-Profit Organization Audits with Single Audits combines into one comprehensive, easy-to-use guide everything an auditor needs to perform audits of financial statements, audits in accordance with Government Auditing Standards, and single audits in accordance with Office of Management and Budget (OMB) Circular A-133. Comprehensive coverage of the relevant technical literature is combined with user-friendly advice based on actual experience, resulting in a technically sound and extremely usable audit guide.

In addition, this volume contains electronic practice aids and Excel workpapers on a free, companion CD. Electronic versions of audit programs, workpapers, reports, correspondence and a comprehensive disclosure checklist enable independent auditors to eliminate much of the time-consuming clerical work too often performed during audits.

MILLER NOT-FOR-PROFIT REPORTING

by Mary F. Foster, CPA; Howard Becker, CPA; and Richard J. Terrano, CPA

Miller Not-for-Profit Reporting offers solid analysis and lucid explanations, peppered with real-world examples and cautionary advice. Make it your one-stop guide to not-for-profit accounting and reporting issues, including:

> How to prepare a not-for-profit enterprise’s statement of activities, statement of cash flows and disclosures

> How to recognize the value of contributions of works of art and historical treasures

> How to report revenues from fund-raising galas and special events Publishes: November, about 520 pages. > How to report promises to give, pledges, collections and pooled investments

Automatic Standing Order > When and how to prepare consolidated financial statements for related organizations

> The laws, regulations and other standards that apply to not-for-profit organizations that receive direct or indirect financial assistance from the federal government


> > > >


TAX COMPLIANCE FOR TAX-EXEMPT ORGANIZATIONS

by Steven D. Simpson, Esq.

Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donations to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

The latest edition has been completely revised to bring the tax professional up to date on the latest developments in this complex and constantly changing area. Publishes: April, about 540

Highlights include: pages.

Automatic Standing Order> Updated and more detailed discussion of political organizations described in §527 of the Code

> More practice pointers for the exempt organization community with respect to sponsorship payments

> Recent developments on supporting organizations described in IRC §509(a)(3)

> Updated and expanded discussion of private foundations

> New discussion on treatment of disaster relief payments

> Analysis of recent ruling on the deductibility of the value of patent rights

> Expanded discussion of tax-exempt health care organizations, including the important case of IHC Health Plans

> Online Store: Easy ordering through a secure connection

> Product Information: Comprehensive online catalog, plus demos, evaluation software and free trials

> Free Tools: Current calculators and more

> Tax News: Sign up for daily delivery of free tax news

> CPE Credit: Link to the CCH Learning Center to earn CPE credit online

Tax.CCHGroup.com is your single source for the best tax and accounting tools, information, software and publications.

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> > > >

C O M P E N S A T I O N A N D B E N E F I T S T A X A T I O N

Inside... >>>>> Executive Compensation >>>>> Independent Contractor or Employee?

Guide to Resolving the Question >>>>> Practical Guide to Tax Issues in Employment >>>>> Retirement Benefits Tax Guide >>>>> Retirement Plan Benefits and QDROs in Divorce >>>>> Tax Benefits for Military Personnel >>>>> Guide to Estate, Tax and Financial Planning with Stock Options >>>>> Taxation of Compensation and Benefits >>>>> U.S. MasterTM Compensation Tax Guide

EXECUTIVE COMPENSATION

by Michael Melbinger, J.D.

Executive Compensation is a vital tool for employers, executives, boards of directors, human resources departments, legal counsel and executive compensation professionals and advisors. You’ll discover how to establish and maintain executive compensation programs that: attract, retain and motivate talented executives; are cost-effective to the employers; minimize litigation risk; are tax-effective to the employer and the executive; preserve all possible exit strategies and capital funding sources; and comply with all applicable laws and regulations.

Executive Compensation analyzes the federal statutes that govern the terms and provisions of

Publishes: February, about executive compensation. It also discusses court decisions, state laws, accounting standards, 808 pages, hardbound. stock exchange requirements and governmental regulations that apply. Finally, it considers the

Standing Order Available impact of the Sarbanes-Oxley Act of 2002 and other legislation resulting from Enron/WorldCom/ Andersen scandals, which have dramatically altered the executive compensation landscape for the foreseeable future.

Topics include:

>>>>> Executive employment agreements >>>>> Retention and compensation of outside board members

>>>>> Change in control agreements >>>>> Stock options

>>>>> Consulting agreements >>>>> Executive compensation in mergers and

>>>>> Noncompetes and other restrictive covenants acquisitions


INDEPENDENT CONTRACTOR OR EMPLOYEE? Guide to Resolving the Question

by Neil Ringquist, J.D., CPA

This book provides sound guidance to help practitioners make informed decisions as to whether workers are employees or independent contractors for tax purposes. It explains Congressional and IRS guidelines, giving special attention to the safe harbor provisions of Section 530. IRS audit guidelines, as well as the traditional IRS 20-question test are covered.

Various features include an Appendix containing important reference material, as well as a chart illustrating the employment tax treatment of various types of workers.

Published: April 2001, 140 pages. Topics include: Standing Order Available >>>>> Importance of determining the correct >>>>> When Section 530 applies

relationship

>>>>> Consequences and penalties of misclassification

>>>>> IRS approach to audits

>>>>> IRS rulings

>>>>> “Reasonable Basis” test

>>>>> Requesting a worker status ruling from the IRS

>>>>> Appealing an adverse decision


> > > >


PRACTICAL GUIDE TO TAX ISSUES IN EMPLOYMENT

by Julia K. Brazelton, Ph.D.

Practical Guide to Tax Issues in Employment is a unique reference that concisely and clearly explains the interrelationship between employment law and tax law, so that all those involved in employ-ment and labor law can understand the fundamental principles of income taxation in the context in which they work. At the same time, this Guide presents an excellent explanation of the legal implications of particular causes of action and discusses other employment law issues for the benefit of today’s tax practitioner.

The book addresses critical issues and strategies, including:

>>>>> Tax consequences of settlements and awards >>>>> Employee classifications and tax consequences>>>>> Legal implications of particular causes of action

>>>>> Tax treatment for employers paying damage >>>>> Planning opportunities in damage

awards in particular causes of action award situations, including how to structure damage awards and

>>>>> Attorney fees considerations settlements to avoid taxation

>>>>> Withholding requirements under specific causes of action

RETIREMENT BENEFITS TAX GUIDE

by Thomas F. Rutherford, J.D.

The most comprehensive and current resource on the federal taxation of retirement benefits and distributions available. CCH’s Retirement Benefits Tax Guide approaches this critical subject from the perspective of participants in retirement plans, their beneficiaries and the professionals and employers who are called upon to advise them. Other resources and services cover benefit taxation as part of an overall coverage of retirement plans, but none approaches the subject with such intense focus as CCH’s Guide.

This practical, answer-oriented Guide offers more than 1,100 pages of coverage on every type of plan — distributions from “qualified” retirement plans (employer-sponsored plans meeting the requirements of Section 401(a) of the Internal Revenue Code), individual retirement arrange-ments (IRAs), Roth IRAs, savings incentive match plans for employees (SIMPLE plans), simplified employee pensions (SEPs), tax-sheltered annuity arrangements for tax-exempt organizations and public schools (TSAs), 457 plans, and funded and unfunded nonqualified plans.

Authoritative, practical and easy to use, CCH’s Retirement Benefits Tax Guide is packed with special features, such as:

>>>>> Sample filled-in forms, provided to enhance explanation and assist in return preparation

>>>>> Over 300 examples, provided within the text to assist you in gaining a practical understanding of complexities of the law

>>>>> More than 70 illustrative cases, based on actual court decisions and IRS rulings, to further enhance the Guide’s explanations

>>>>> More than 140 letter rulings, discussed or cited within the Guide to help shed light on questions and issues that have never been addressed by court decisions or formally published rulings

In addition, the Guide features a detailed, 50-page Table of Contents, Finding Lists and Case Table, along with a detailed Topical Index — making it easy to find the information you need

Published: July 1999, 336 pages, hardbound.


Published: November 1996, 1,200 pages, loose-leaf format. Updated twice each year. Update supplements are sent automatically as published on approval at additional cost. Supplements issued within 3 months of purchase are sent free of charge.


> > > >


RETIREMENT PLAN BENEFITS AND QDROs IN DIVORCE

by Tim Voit

CCH’s Retirement Plan Benefits and QDROs in Divorce provides detailed guidance on the issues attendant to examining and valuing retirement benefits in divorce and drafting QDROs and non-ERISA plan orders.

Coverage includes:

>>>>> Viewing retirement plans as assets >>>>> Effective drafting of QDROs for divorce and

>>>>> Determining whether to use a valuation of related orders, including the use of model

Publishes: May, about 445 a retirement plan to offset its value against orders pages, hardbound. other marital assets or to draft a QDRO >>>>> Use of QDROs for child support arrearages Automatic Standing Order >>>>> Procedures for valuing retirement plans, >>>>> Tax treatment of benefits

including the characteristics of pension >>>>> Non-ERISA plans, including the civil service valuations and other considerations in retirement system, military plans, and city and valuation such as vesting and pensions in county plans; malpractice considerations payout status


TAX BENEFITS FOR MILITARY PERSONNEL

CCH’s Tax Benefits for Military Personnel provides a plain-English explanation of the special tax breaks and considerations for members of the U.S. Armed Forces and their families. By discuss-ing the special tax issues, pitfalls and opportunities for military staff, this booklet helps educate these individuals, and it provides a framework from which they can work more effectively with their tax and financial advisers.

In addition to serving as a useful quick tax reference, Tax Benefits for Military Personnel is a great goodwill builder for tax and financial advisers who have (or want) military personnel as clients. As a complimentary handout available for purchase with personalized covers, this answer guide provides such professionals with an excellent opportunity to broaden their markets and forge new relationships with existing and prospective clients. It offers instant federal tax assistance

Published: December 2003, while attracting new clientele and spreading goodwill in the marketplace. 24 pages, 3 7/8" x 8 1/4", saddle-stitched.

Standing Order Available In recent years, new rules have been introduced into the tax law to provide some additional tax relief to U.S. military personnel and their families.

Publishes: August, about 768 pages.


GUIDE TO ESTATE, TAX AND FINANCIAL PLANNING WITH STOCK OPTIONS

by Carol Ann Cantrell, J.D., CPA

The unique features inherent in stock options raise questions on how and when they are taxed, valued and recorded for financial statement purposes. Disputes over stock options also arise over what government entity has taxing jurisdiction, who has a legitimate claim to them in death, divorce and bankruptcy, and whether they can be transferred at all. This comprehensive guide provides the answers with cradle-to-grave coverage of the tax, estate and financial issues associated with stock options. It is designed for estate, tax and financial planners, and insiders and individuals who want to maximize the value of stock options in a variety of life circumstances.

>>>>> Current, up-to-date information about the major tax and financial areas affecting stock options

>>>>> Practical advice provided through examples, planning notes and forms

>>>>> Subject areas span many professional disciplines to fill educational gaps, including down markets, bankruptcy, divisions pursuant to divorce, Section 83(b) elections and more


> > > >


TAXATION OF COMPENSATION AND BENEFITS


Taxation of Compensation and Benefits provides thorough explanations of the tax treatment of more than 35 different compensation and benefits issues, including deferred compensation, fringe benefits, ERISA/qualified employer plans, entertainment expenses, accident and health plans, stock options plans, IRAs, bonuses, annuities and more.

You’ll find:

>>>>> Hundreds of fully worked tax calculations based on real-world case examples

>>>>> Numerous examples showing how to make the benefits computations for Social Security and Publishes: May, about 890Medicare, and showing the best combination of qualified and nonqualified benefit plans pages.

>>>>> Thousands of citations to the Internal Revenue Code, Treasury Regulations and important Automatic Standing Order

case law

>>>>> Hundreds of easy-to-use charts and tables that simplify administration and ensure proper compliance

>>>>> Expert guidance on virtually every tax issue related to compensation, benefits, stock and retirement plans

>>>>> Comprehensive coverage of the latest developments

U.S. MASTERTM COMPENSATION TAX GUIDE

by Dennis R. Lassila, Ph.D., CPA and Bob G. Kilpatrick, Ph.D., CPA

CCH’s U.S. Master Compensation Tax Guide offers concise, practical coverage of the federal tax laws concerning executive and employee compensation.

Written in an easy-to-read guidebook style that emphasizes the fundamental tax consequences and related practical considerations of each of the more common forms of compensation, this book is ideal for any professional who needs a solid, working understanding of federal rules related to compensation in their practice and everyday work.

Topics include: Publishes: September, about

>>>>> Current compensation 800 pages.

>>>>> Employee fringe benefits/plans Standing Order Available

>>>>> Multi-employee qualified deferred compensation plans

>>>>> Requirements for qualified plans

>>>>> Special rules for Keogh, top-heavy and 401(k) plans

>>>>> Employer deduction and funding rules

>>>>> Taxation of distributions from qualified plans

>>>>> IRAs, SEPs, SIMPLE IRAs and Roth IRAs

>>>>> Employee Stock Ownership Plans (ESOPs)

>>>>> Fiduciary responsibilities and prohibited transactions

>>>>> Reporting and disclosure

>>>>> Nonqualified deferred compensation

>>>>> Equity-oriented arrangements


> > > >

P R O P E R T Y T A X

U.S. MASTERTM PROPERTY TAX GUIDE

This Master Guide is a practical, quick-answer reference to the key property tax issues and concepts necessary for professionals who work with multiple state and local property tax issues. You’ll find a general overview of the property tax and valuation assessment methods used by each of the thousands of different taxing jurisdictions, along with key definitions, concepts and exemptions necessary to understand the application of local property taxes.

Publishes: May, about 660 pages.


CALIFORNIA PROPERTY TAX MANUAL

by James S. Bone, CPA, MBA

California Property Tax Manual is a concise guide to the complex web of California property taxes, the agencies that administer them and legal concepts and processes that support them. It explains the underpinnings of the law, the various functions of those government entities involved, the constitutional authority, the legal hierarchy of the tax law and assessment administration. You’ll also find definitions of property types, property rights and related concepts, as well as an examination of the legal concepts involved in property ownership.

Publishes: July, about 370 pages.


PROPERTY TAX ALERT

Property Tax Alert provides proven tips and strategies for reducing property tax bills and helpspractitioners stay on top of the latest trends in valuation on assessment. Timely articles andpractical reporting on return requirements, payment dates, appeals and refund methods, statecontacts, statute of limitations, and nationwide updates on new laws, regulations and cases arejust a few of the items featured in each issue.

Whether you spend three weeks per month on property tax matters, or only three hours, here’show Property Tax Alert can help you:

>>>>> Win the compliance battle — tips and tactics you can use

Print >>>>> Stay abreast of new property tax cases and legislation

Publishes: Monthly. >>>>> Access concise analysis of the latest trends and new

Internet developments

Publishes: Monthly; includes >>>>> Get advice on how to avoid the “nexus police” archive issues. >>>>> Know all the proven strategies for reducing the property taxes your company pays

>>>>> Learn how to deal successfully with auditors, including when and how to appeal



> > > >

R E A L E S T A T E T A X A T I O N

LIKE-KIND EXCHANGES UNDER CODE SECTION 1031

by Nancy N. Grekin, J.D.

CCH’s Like-Kind Exchanges Under Code Section 1031 analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This resource aids tax and real estate practitioners and professionals in under-standing the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS rulings and private letter rulings — both before and after Starker and the regulations.

Topics covered include:

>>>>> Types of exchanges >>>>> Multiple property exchanges Publishes: October, about 224 pages, hardbound.

>>>>> Essential elements of a Section 1031 exchange >>>>> Exchanges by entities: transfers of exchange property to and from entities

Standing Order Available >>>>> The Starker case and the evolution of deferred

exchanges >>>>> Reverse exchanges

>>>>> Deferred exchanges under the regulations >>>>> Build-to-suit exchanges

>>>>> Tax incidents of an exchange: exchange value, >>>>> Related-party exchanges boot, basis and recapture of depreciation >>>>> Personal property exchanges

>>>>> Mechanics and documentation of exchanges >>>>> Reporting Code Section 1031 exchanges

The book’s expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids are provided in the volume’s comprehensive Practice Tools section.

REAL ESTATE TAXATION: A Practitioner’s Guide

by David F. Windish, J.D., LL.M.

Real Estate Taxation analyzes the tax considerations and issues of real estate and offers a compre-hensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Coverage includes mortgages, at-risk rules, interest and other financial issues, as well as activities involved once ownership is established, including rental/leasing arrangements, tenant’s rent deduction, landlord’s income, lease acquisition and cancellation, leasehold improve-ments, and investment credit considerations.

Topics include: Publishes: November, about>>>>> Operating expenses and raxes >>>>> Development 710 pages, hardbound.

>>>>> Mixed-use residences >>>>> Passive activity loss rules Standing Order Available >>>>> Start-up expenses >>>>> Homeowner issues

>>>>> Real estate taxes >>>>> Disposition of real estate

>>>>> Additions and improvements >>>>> Securitized real estate investments

>>>>> Depreciation >>>>> And more!

TAXATION OF REAL ESTATE TRANSACTIONS

by Sanford Michael Guerin Publishes: November, about 710 pages.

Taxation of Real Estate Transactions explains and analyzes current tax law and applies that body of Automatic Standing Order law to contemporary real estate transactions. This resource also provides guidance on planning and analyzing sophisticated real estate transactions. It includes clear, concise explanations of real estate rules; illustrative examples; detailed applications of IRS rules; definitions of all major financial concepts; and mathematical formulas, all designed to help the tax practitioner.


> > > >

FINANCIAL PRODUCTS: TAXATION AND ACCOUNTING

>>>>> Equipment Leasing: State Income and Franchise Tax Consideration >>>>> Federal Income Taxation of Debt InstrumentsInside... >>>>> Financial Products: Taxation, Regulation and Design >>>>> Journal of Taxation of Financial Products >>>>> Miller Financial Instruments: A Comprehensive Guide to Accounting

and Reporting

EQUIPMENT LEASING: State Income and Franchise Tax Considerations

by John Amato, J.D. and Donna Fiammetta, CPA

An insightful resource for anyone working with equipment leasing, CCH’s Equipment Leasing explains the leasing industry, the processes involved and its products. In addition to state tax rules, explanations and considerations, this reference defines key concepts, such as who is the lessee and the lessor for income tax purposes, key phrases of the process, the generally accepted accounting principles (GAAP) issues, and much more. Equipment Leasing also includes discussions of important non-tax legal and regulatory issues surrounding equipment leases to

Published: September 2001, provide a complete framework of coverage for the great number of professionals involved with 280 pages, hardbound. or affected by this important area. Standing Order Available

This reference contains discussions of key cases, important statutory and regulatory docu-ments, as well as planning notes, cautions and examples to show how the issues might be addressed in practice.

FEDERAL INCOME TAXATION OF DEBT INSTRUMENTS

by David C. Garlock, J.D.

Federal Income Taxation of Debt Instruments is the definitive treatise for the many complicated issues involved with debt instruments. This comprehensive resource contains clear interpreta-tions of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regula-tions, the book covers every aspect of the current regulations and thoroughly analyzes all related areas.

Topics include:Publishes: November, about 648 pages. Loose-leaf format. >>>>> Basic concepts >>>>> Contingent debt instruments and integration

Automatic Standing Order >>>>> Determining total original issue discount >>>>> Market discount

>>>>> Imputed interest on debt issued for >>>>> Bond premium property >>>>> Sales, exchanges, recapitalizations and

>>>>> Below-market and intercompany loans redemptions

>>>>> Current inclusion and deduction of OID >>>>> Debt modifications

>>>>> Accounting for interest >>>>> Cancellation of debt

>>>>> Short-term obligations >>>>> Coupon stripping

>>>>> Variable rate debt instruments >>>>> Information reporting and withholding

>>>>> OID: additional special topics >>>>> International issues


> > > >

FINANCIAL PRODUCTS: TAXATION AND ACCOUNTING

FINANCIAL PRODUCTS: Taxation, Regulation and Design

by Andrea S. Kramer, Esq.

A three-volume, loose-leaf set, this product provides a complete road map to work one’s way through the tax and regulatory maze for financial products. It details the policies, rules and interpretations that govern the federal regulation and taxation of securities, derivatives, commodi-ties, options and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.

Topics include:

>>>>> Overview of the markets and selected >>>>> Treatment of gain or loss on terminations of market participants contract rights and obligations

>>>>> Taxation of market participants, capital >>>>> Taxation of dividend income, interest income, transactions and ordinary income security loans and repurchase transactions transactions >>>>> Taxation of stock and other equity securities,

>>>>> Profit motive, sham, business purpose and publicly traded partnership interests and other anti-abuse considerations publicly traded trust interests

JOURNAL OF TAXATION OF FINANCIAL PRODUCTS

The first journal devoted exclusively to the analysis of the tax ramifications of financial products, this CCH publication offers discussions on cutting-edge strategies and industry-specific insights into regulatory developments, state and local tax, and international tax issues.

The Journal emphasizes the tax treatment of hedges, identifying strategies to maximize the tax-inclusive return for investment vehicles and cross-border derivatives and examining the tax uncertainty from new derivative products. Co-edited by Andrea S. Kramer, J.D., and William R. Pomierski, J.D., it includes comprehensive, in-depth articles, along with valuable advice and proven strategies from practicing professionals.

Publishes: November, about 3,600 pages in 3 volumes. Loose-leaf format.


Topics include:

>>>>> High net worth individuals >>>>> State and local perspective

>>>>> International taxation >>>>> Capital markets

>>>>> Regulatory perspective >>>>> New developments: taxation


Print

Publishes: Quarterly, about 48 pages per issue.

Internet

Publishes: Quarterly; includes archive issues.

and products

MILLER FINANCIAL INSTRUMENTS: A Comprehensive Guide to Accounting and Reporting

Publishes: November, aboutby Rosemarie Sangiuolo and Leslie F. Seidman, CPA 800 pages.

Miller Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for Automatic Standing Order

practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.

It includes analysis of guidance issued by the PCAOB, the SEC, Financial Accounting Standards Board, the FASB’s Emerging Issues Task Force and Derivatives Implementation Group. It also includes interpretations of standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.


> > > >


S P E C I A L I N D U S T R I E S : T A X AT I O N A N D A C C O U N T I N G

>>>>> Agribusiness Accounting and Taxation>>>>> Bank Accounting & Finance>>>>> Bank Tax Guide>>>>> Commercial Lending Review>>>>> Construction Accounting Deskbook>>>>> Miller Construction Guide>>>>> Miller Manufacturing, Distribution and

Retail Guide>>>>> Multistate Guide to Sales and Use Taxation:

Construction Industry

Inside...>>>>> Oil and Gas: Federal Income Taxation>>>>> State Taxation of Electric, Natural Gas and

Other Public Utilities>>>>> Taxation of the Entertainment Industry>>>>> Telecommunications: Taxation of Services,

Property and Providers>>>>> Unclaimed Property: Laws, Compliance and

Enforcements

Publishes: Bi-monthly, about48 pages per issue.

BANK ACCOUNTING & FINANCE

by Claire Greene

Bank Accounting & Finance provides information for senior-level banking professionals on U.S.accounting and auditing rules, international standards, banking and securities regulations,investment portfolios and asset/liability management. This journal keeps accountants,controllers and comptrollers, risk managers and tax professionals who work at or consult withcommercial banks, up to date on how to implement and react to changes by the FASB, the SEC,as well as the IASB.

Here is some recent coverage that you may have missed:

>>>>> Expanding stock options: What will be the effect on financial institutions?

>>>>> Effects of the Federal Home Loan Banks on commercial bank loans and profitability in Texas

>>>>> New interagency guidance on the internal audit function

>>>>> Implementing the requirements of Sarbanes-Oxley to final rules on management’s reports oninternal control and on influencing the conduct of audits

>>>>> Trends in outsourcing finance and accounting

>>>>> Short-term convergence between U.S. GAAP and international financial reporting standards

>>>>> FASB Statement No. 133: The effect on 25 large banks

>>>>> Buy-sell agreements between subchapter S corporations and national bank directors

Published: November 1999,552 pages, hardbound.Includes 72-page supplement.

AGRIBUSINESS ACCOUNTING AND TAXATION

by Gary L. Maydew, PhD, CPA

In today’s increasingly competitive agribusiness environment, managerial planning, cost determinationand control, and income and estate planning are especially crucial. This reference is designedspecifically for farmers, ranchers and other agribusiness owners and managers, and the accountants,lawyers and bankers who serve them to assist them in achieving these critical objectives.

Agribusiness Accounting and Taxation covers three distinct topics:

>>>>> Accounting for Agribusiness, in which accounting concepts and procedures are set forthincluding cost accounting procedures and financial statements for outsiders

>>>>> Taxation for Agribusiness, including estate and gift taxation, as well as federal income taxation

>>>>> Managerial Decisions, including discussion of a variety of quantitative tools that can aidagribusiness professionals in making business decisions

This edition contains material on financial statements for outsiders, ABC costing, LLCs,expanded coverage of forming a corporation, additional material on special use valuation andmany other topics.

> > > >



Publishes: Bi-monthly, about48 pages per issue.

COMMERCIAL LENDING REVIEW

by Claire Greene

Commercial Lending Review covers all aspects of lending for commercial banks, community andregional banks, and other financial institutions. It provides practical and sophisticated coverageon loan origination, pricing and loan-loss coverage, profitability measurement, small business andsecured lending, marketing and other topics. This journal focuses on all aspects of corporatelending, from originating and syndicating a loan to knowing when to use a loan.

Here are some recent sample headlines that you may have missed:

>>>>> Behavior Bias: The Hidden Risk in Risk Management

>>>>> An Overview of Portfolio Credit-Risk Models

>>>>> The Use of Subordinated Debt Financing for Business Development Projects

>>>>> Technology Trends in Commercial Lending

>>>>> Improving the Financial Reporting Process

>>>>> Analyst Tools for Detecting Financial Report Fraud

>>>>> Banks Reconnect with Small Businesses: A Case Study

Publishes: August, about 940pages.


BANK TAX GUIDE

by Ronald W. Blasi

This comprehensive desktop reference covers all the tax rules for financial institutions and is theonly book of its kind that is completely updated each year. Bank Tax Guide serves as an authorita-tive guide for professionals charged with tax compliance for a bank or thrift. Each chapter in theGuide begins with a special tax planning section on the particular topic covered. Numerous anddetailed footnotes show the authority throughout the Guide’s discussions and present a roadmapfor further research. Helpful tables, charts, lists and examples illustrate the rules and principles.

The book has been updated throughout and includes these significant additions:

>>>>> A complete integration of the new Treasury regulations that deal with the amortization ofintangibles, including their effect on loan origination costs, mortgage servicing, acquisitions,contract cancellations, etc.

>>>>> New sections that outline the requirements for the New Markets Tax Credit and the LowIncome Housing Credit

>>>>> New chapter on Business Tax Credit

Publishes: November, about1,360 pages.


CONSTRUCTION ACCOUNTING DESKBOOK

by Louis P. Miramontes, CPA and Hugh L. Rice

If you’re on the front lines of construction accounting, Construction Accounting Deskbook is writtenspecifically for you. This informative, hands-on resource delivers step-by step guidance to helpyou successfully tailor accepted construction accounting methods to meet your specific transac-tional needs. You’ll get practical guidance on key topics, such as:

>>>>> Construction contracts

>>>>> Revenue recognition

>>>>> Joint ventures

>>>>> Risk management

>>>>> Government contracting

>>>>> Project management procedures

>>>>> Litigation support

>>>>> Labor relations


As an added bonus, you’ll also receive the guide’s companion CD, featuring more than 80 fullycustomizable forms, checklists, worksheets and letters. For unparalleled guidance through themany complex issues involved in the construction industry, turn to the experts behind Construc-tion Accounting Deskbook.

> > > >



Publishes: April, about 718pages.


MILLER MANUFACTURING, DISTRIBUTION, AND RETAIL GUIDE

by William Wiersema, CPA, CPIM

This is the first guide of its kind to deal with the accounting, consulting and taxation issues thatconfront accountants and auditors who audit or advise these types of companies. This Guide,unlike existing literature, is not geared to those who deal with public companies, but rather to themajority of accountants servicing the specialized needs of non-public manufacturing,distribution, and retail companies.

The accounting and auditing section addresses concerns unique to these industries, includingopportunities for auditors to increase efficiency and effectiveness. The consulting section offersnumerous ideas for adding value to their clients’ companies, as in costing, inventory management,reporting, financing, and mergers and acquisitions. The taxation section covers accountingmethods, UNICAP, LIFO, researchand development, and otheressential tax planning and compli-ance topics.

“Practice Pointers” providedthroughout point out, in plain-English, how to apply the standards. “Observations” provideadditional commentary on the application of standards, such as conflicts in the authoritativeliterature. In addition, important points are clarified by “Cases in Point” and stand-alone “Illustra-tions” demonstrate how to apply specific principles discussed.

To further assist accountants and auditors, the Guide comes with a free, companion CD containingextensive checklists and other practice aids that can be printed out “as is” or customized.

For each major section, a practicalchecklist is provided to ensure thatkey considerations are not overlooked

Publishes: May, about 1,726pages.


MILLER CONSTRUCTION GUIDE

by Eric P. Wallace, CPA

The Miller Construction Guide provides CPAs guidance on accounting, auditing, reporting and taxconsiderations specific to the construction industry. Additionally, it offers guidance for specialsituations related to utility contractors, road builders, home construction, commercial constructionand more. Work programs, practice aids, checklists and sample reports are included on a free,companion CD.

>>>>> Overview of tax rules, methodology and accounting principles

>>>>> Information on accruals and percentage of completion

>>>>> Contractor accounting, controls and auditing

>>>>> Includes free companion CD with work programs, checklists and practice aids

> > > >


MULTISTATE GUIDE TO SALES AND USE TAXATION: Construction Industry

by Daniel M. Davis, MBA (Taxation), CPA, CFE

This volume provides guidance to construction contractors for dealing with the difficult sales and use tax issues inherent in their businesses, particularly if they operate in several states. In addition to the usual problems in complying with different bodies of law, administering a hodge-podge of state and local tax rates, and dealing with a variety of tax agency audit programs, the contract process and insufficient recordkeeping further complicate an already complicated task.

Sales and use tax laws pertaining to contractors tend to be fairly complex, making compliance very difficult. The Guide is designed to help taxpayers in this industry overcome these complexities.

OIL AND GAS: Federal Income Taxation

Patrick A. Hennessee, Ph.D., CPA, Editor

This invaluable handbook discusses all of the key aspects of federal taxation of the oil and gas industry. This edition reflects all recent developments, including new legislation, regulations and case law changes affecting this area, allowing tax and legal professionals to stay current on this highly specialized area of law.

Topics include:

>>>>> Economic interests >>>>> Production payments

>>>>> Lease and purchase arrangements >>>>> Geological and geophysical expenses

>>>>> Royalties >>>>> Intangible drilling and development costs

>>>>> Working or operating mineral interest >>>>> Taxable income from property

>>>>> And more!

STATE TAXATION OF ELECTRIC, NATURAL GAS AND OTHER PUBLIC UTILITIES

by William F. Kimble, CPA; Glenn D. Todd, J.D., LL.M; and David M. Vistica, CPA

In response to deregulation, states are modifying their existing tax systems, including making modifications to gross receipts tax, sales and use tax, income tax, franchise tax and property tax. Utilities are no longer necessarily a steady source of tax revenue for the states and, consequently, face substantial changes in how their rates are set and how the utilities are taxed. CCH’s State Taxation of Electric, Natural Gas and Other Public Utilities examines the dynamics of state taxation of





utilities in the age of deregulation. Published: June 2002, 363

Topics include: pages, hardbound.

>>>>> Regulation and deregulation >>>>> Nexus Standing Order Available

>>>>> Trading and marketing companies >>>>> Business and nonbusiness income

>>>>> Energy services companies >>>>> Allocation and apportionment

>>>>> Independent power projects >>>>> Discriminatory taxes

Features helpful tools such as planning notes, tables, illustrations, cautions and a special practice tool section.


> > > >




TAXATION OF THE ENTERTAINMENT INDUSTRY

by Schuyler Moore, J.D.

Taxation of the Entertainment Industry is an insightful treatise that helps practitioners spot unique issues before they become problems, interpret rules and regulations correctly, and make business decisions that lower taxes and ensure compliance with the law. This valuable reference provides in-depth treatment of the film and television industries and includes music and sports. It also contains proven strategies and techniques for achieving solid bottom-line results.

It sets forth details of an eight-point master plan for managing entertainment tax issues:

1.1.1.1.1. Know how the law characterizes ownership rights and interests

2.2.2.2.2. Choose a business form that provides maximum tax advantage

3.3.3.3.3. Determine the best time to report and recognize income

4.4.4.4.4. Reduce the tax burden through deductions, depreciation and the investment tax credit

5.5.5.5.5. Avoid liability for failure to withhold wages

6.6.6.6.6. Realize tax deferral and tax savings through foreign production or distribution

7.7.7.7.7. Discover innovative and creative strategies for financing film production and distribution

8.8.8.8.8. Pay close attention to the special tax considerations that apply to talent

TELECOMMUNICATIONS:

Published: June 2002, 336 pages, hardbound.


Taxation of Services, Property and Providers

Deborah R. Bierbaum and James P. Kratochvill of AT&T Corp., Editors

This valuable publication, written by a team of top tax practitioners at AT&T and other leading telecommunications companies, examines the broad spectrum of current telecommunication taxation systems and accompanying issues affecting providers. You’ll find a discussion of emerging tax issues brought about by the transformation of communications operations and technologies, as well as a history of telecommunications and the evolution of applicable state and local tax systems, setting the context in which to understand the current tax environment.

Topics include:

>>>>> Prepaid calling services >>>>> Telecommunications equipment exemptions

>>>>> Bundled offers under state and local law

>>>>> Internet services >>>>> Property taxation

>>>>> Melding technologies >>>>> And much more!

UNCLAIMED PROPERTY: Laws, Compliance and Enforcement

by Anthony L. Andreoli, CPA and J. Brooke Spotswood, J.D.

The field of unclaimed property has grown dramatically over the past few years. States have become more aggressive in enforcing their unclaimed property laws and have changed them substantially nearly every year. The resulting compliance issues are complex and, at times, confusing to companies that generate and hold unclaimed money.

CCH’s Unclaimed Property puts the entire body of unclaimed property law into one concise work that not only gives the statutory laws but also carefully analyzes the rich body of case law that has developed over the past century. In addition, this guide summarizes the duties imposed by the

Published: March 2002, 336 pages, hardbound. statutes on holders and discusses the state administrative aspects that make unclaimed property

compliance perplexing to many. You’ll find a complete, self-contained reference providingStanding Order Available

answers to today’s unclaimed property questions on the law, how to comply with the law, and how states enforce these laws.


> > > >

>>>>> Corporate Income Tax Refresher Course >>>>> Corporation-Partnership-Fiduciary Filled-In Tax Return Forms >>>>> 1040 Express Answers >>>>> Individuals’ Filled-In Tax Return Forms >>>>> 1040 Preparation and Planning Guide >>>>> Pass-Through Entities Income Tax Refresher Course

Inside...

T A X R E T U R N P R E P A R A T I O N / F O R M S

CORPORATE INCOME TAX REFRESHER COURSE


CCH’s Corporate Income Tax Refresher Course, written by noted tax experts Sidney Kess and Barbara Weltman, is the perfect resource for any practitioner who deals with the Corporate Return Form 1120. It alerts you to planning opportunities and provides you with numerous tax-saving suggestions and compliance advice. The Course takes you step-by-step through Form 1120. Ideal for staff training or individual reference.

CORPORATION-PARTNERSHIP-FIDUCIARY FILLED-IN TAX RETURN FORMS

Perfect for staff training or personal review of business return preparation basics, this resource contains filled-in examples of income tax return forms to be filed by corporations (Form 1120 and accompanying schedules), S corporations (Form 1120-S), partnerships (Form 1065) and fiduciaries (Form 1041).

These filled-in forms contain cross-references to related CCH explanations, which cover the separate items and schedules of each return, and are keyed to the actual illustrative figures to help you better understand specific items on the returns and associated calculations. Tax Rate Tables for Corporations and Estates and Nongrantor Trusts are also included for your convenience.

Features an 8 1⁄2" x 11" format, which represents the actual size of most forms and provides easy reference to working forms.

1040 EXPRESS ANSWERS

1040 Express Answers is designed to help you and your staff prepare 1040 tax returns quickly, easily and accurately. Comprehensive, yet concise, it makes even the most daunting 1040 questions a snap!

1040 Express Answers matches the way you work — line by line, right down the return. Easy-to-use features include:

> Tabs, easy-to-read type and a two-color format help you quickly find the specific information you need

> Charts and tables summarize important concepts, facts and figures — saving you time when you need it most

> Quick reference icons identify Cautions, Examples, Planning Pointers, and highlighted areas to alert you to must-know information

Find all of your 1040 answers accurately and FAST!

Publishes: December. One-volume, text-based course, 8 1⁄2" x 11".

Course Level: Update

Prerequisite: None

Recommended CPE Credit: 14 hours (New Standards and QAS)


Publishes: January, about 136 pages, 8 1⁄2" x 11".


Publishes: December, about 500 pages. Spiral bound.



> > > >

T A X R E T U R N P R E P A R A T I O N / F O R M S





Publishes: November. One-volume, text-based course, 8 1⁄2" x 11".


Prerequisite: None

Recommended CPE Credit: 22 hours in two Modules (11 credits per Module)



INDIVIDUALS’ FILLED-IN TAX RETURN FORMS

This practical tax tool offers step-by-step guidance on the preparation of tax return Forms 1040EZ, 1040A and 1040, Schedule C and other schedules involved in reporting income and deductions for individuals — all filled in and explained by CCH’s expert tax law editors.

Individuals’ Filled-In Tax Return Forms includes the following helpful features:

>>>>> 1040 At-A-Glance

>>>>> Illustrations, sample computations and figures

>>>>> Filled-in forms, keyed by number to CCH explanations

>>>>> Sample worksheets

In addition, this resource features an 8 1⁄2" x 11" format, which represents the actual size of most forms and provides easy reference to working forms.

1040 PREPARATION AND PLANNING GUIDE (formerly 1040 Preparation)


The ideal training tool for firms and individuals who need basic training in individual income tax preparation, this title offers updated comprehensive guidance on 1040 preparation. This Guide integrates and presents the complex new rules brought about by recent legislation in a logical and easy-to-understand manner to help you through the tax season.

The Guide focuses on the most important aspects of tax preparation and offers an easy-to-follow, line-by-line style. It includes such distinctive features as:

>>>>> Practice Pointers, which note special planning opportunities throughout the text

>>>>> Pitfalls, warning you of critical problem areas and how to avoid them

>>>>> Review Questions and Answers for each chapter to help reinforce your understanding of the concepts discussed

>>>>> A Highlights section at the beginning of each chapter pointing out relevant new changes and developments

>>>>> Illustrative Examples, demonstrating important points and principles

PASS-THROUGH ENTITIES INCOME TAX REFRESHER COURSE: Preparing Returns for LLCs, Partnerships and S Corporations


Tax experts Sidney Kess and Barbara Weltman present analysis, explanation and line-by-line instruction on the preparation of Form 1120-S (S corporation income tax return) and Form 1065 (LLC and partnership income tax return). The Course alerts you to tax planning opportunities and provides you with helpful tax-saving suggestions. It’s an easy and practical way to earn CPE credit while keeping up-to-date on new S corporation, partnership and LLC developments.

Topics include:

>>>>> Role of the preparer >>>>> Compensation and employee benefits plans

>>>>> Filing requirements >>>>> Credits

>>>>> Trade or business income >>>>> Adjustments and tax preference items

>>>>> Sales, exchanges or conversions of >>>>> Foreign taxes business assets >>>>> And much more!

>>>>> Deductions

C C H T A X A N D A C C O U N T I N G 42 42

> > > >


S T A T E T A X

>>>>> State Tax Guidebooks>>>>> State Tax Handbook>>>>> State Tax Guidebook Subscription Library Plan

STATE TAX GUIDEBOOKS

20 authoritative CCH Guidebooks offer timely, concise, andpractical information on state and local taxes in convenientand accessible handbook format. Coverage includes personaland corporate income taxes, sales and use taxes, franchisetaxes, estate or inheritance taxes and more — with emphasisplaced on the persons or transactions subject to the tax,application, exemptions, returns and payment.

Scheduled to publish in December.

Standing OrStanding OrStanding OrStanding OrStanding Order Ader Ader Ader Ader Availablevailablevailablevailablevailable on all Guidebooks.

CALIFORNIACALIFORNIACALIFORNIACALIFORNIACALIFORNIA—————Russell S. Bock, Consultant, and Bruce Daighand Matt Stolte, Contributing Editors. About 816 pages.

COLORADOCOLORADOCOLORADOCOLORADOCOLORADO—————Bruce Nelson, M.A., CPA and Mark Kozik, J.D.,LL.M., CPA, Editors. About 384 pages.

CONNECTICUTCONNECTICUTCONNECTICUTCONNECTICUTCONNECTICUT—————Richard D. Pomp, J.D., Editor. About324 pages.

FLORIDAFLORIDAFLORIDAFLORIDAFLORIDA—————James M. Ervin, Jr., Esq., Editor. About 312 pages.

GEORGIAGEORGIAGEORGIAGEORGIAGEORGIA—————Alston & Bird, LLP. About 384 pages.

ILLINOISILLINOISILLINOISILLINOISILLINOIS—————Marilyn A. Wethekam, Esq., Editor. About 396 pages.

INDIANAINDIANAINDIANAINDIANAINDIANA—————Larry J. Stroble, J.D., Editor. About 324 pages.

KENTUCKYKENTUCKYKENTUCKYKENTUCKYKENTUCKY—————Mark F. Sommer, J.D., Editor. About 348 pages.

MARMARMARMARMARYLANDYLANDYLANDYLANDYLAND—————Walter R. Calvert, J.D. and Denise V. Corsaro, J.D.,Editors. About 360 pages.

MASSACHUSETTSMASSACHUSETTSMASSACHUSETTSMASSACHUSETTSMASSACHUSETTS—————Stephen M. Politi, J.D., LL.M., Editor. About324 pages.

MICHIGANMICHIGANMICHIGANMICHIGANMICHIGAN—————About 312 pages.

NEW JERSEYNEW JERSEYNEW JERSEYNEW JERSEYNEW JERSEY—————Susan A. Feeney, J.D. and Michael A. Guariglia,J.D., Editors. About 312 pages.

NEW YORKNEW YORKNEW YORKNEW YORKNEW YORK—————Mark S. Klein, J.D., Editor. About 624 pages.

NORNORNORNORNORTH CAROLINATH CAROLINATH CAROLINATH CAROLINATH CAROLINA—————by William W. Nelson, J.D. and ShelbyBennett, Ph.D. About 696 pages.

OHIOOHIOOHIOOHIOOHIO—————Edward J. Bernert, J.D. and Andrew M. Ferris, J.D.,Editors. About 384 pages.

PENNSYLPENNSYLPENNSYLPENNSYLPENNSYLVVVVVANIAANIAANIAANIAANIA—————by Charles L. Potter, Jr., J.D., CPA, Shelby D.Bennett, Ph.D., Philip E. Cook, Jr., J.D., and Sheldon J. Michaelson,CPA. About 924 pages.

TENNESSEETENNESSEETENNESSEETENNESSEETENNESSEE—————Michael D. Sontag, J.D., LL.M., Editor.About324 pages.

TEXASTEXASTEXASTEXASTEXAS—————G. Brint Ryan, M.S., CPA and Eric L. Stein, J.D., LL.M.,Editors. About 372 pages.

VIRGINIAVIRGINIAVIRGINIAVIRGINIAVIRGINIA—————William L.S. Rowe, J.D., Editor. About 348 pages.

WWWWWASHINGTONASHINGTONASHINGTONASHINGTONASHINGTON—————Garry G. Fujita, J.D., LL.M., Editor. About300 pages.

Inside...

> > > >


S T A T E T A X

STATE TAX GUIDEBOOK SUBSCRIPTION LIBRARY PLAN

CCH’s State Tax Guidebook Subscription Library Plan provides you with the complete line of CCH’s20 State Tax Guidebooks, shipped immediately upon publication, for one, attractive annual

subscription price of more than 50% off the regular list price. With thePlan, you’ll receive all State Tax Guidebooks currently available

and all new editions published within your subscriptionperiod. Guidebooks are available for:

Publishes: December, about486 pages.


STATE TAX HANDBOOK

A valuable resource for tax and business professionals who work with multiple state taxjurisdictions, this title outlines the major features of each state’s revenue system in uniformarrangement — facilitating easy state-to-state or tax-to-tax reference.

CCH’s State Tax Handbook includes:

>>>>> Digests of the principle revenue provisions of the state constitution introducing the tax outlinefor each state

>>>>> Helpful charts detailing rates, deductions, exemptions and reporting requirements in the 45income tax states, the District of Columbia and major cities

>>>>> State corporate and personal income tax reporting requirements and rates to aid in compliance

>>>>> More than 70 at-a-glance charts covering net operating loss carryover and carryback yearsand other critical areas

>>>>> Help in determining whether federal depreciation and depletion provisions are followed


Save morethan 50%!

> California

> Colorado

> Connecticut

> Florida

> Georgia

> Illinois

> Indiana

> Kentucky

> Maryland

> Massachusetts

> Michigan

> New Jersey

> New York

> North Carolina

> Ohio

> Pennsylvania

> Tennessee

> Texas

> Virginia

> Washington

> > > >

C A L I F O R N I A T A X G U I D A N C E

Inside... >>>>> California Corporation Tax/California Income >>>>> California Property Tax Manual

Tax Laws & Regulations Book Bundle >>>>> California Tax Analysis: Corporation Tax >>>>> California Income Tax Laws and Regulations >>>>> Estate Planning for California Residents

Annotated >>>>> Guidebook to California Taxes >>>>> California Taxation Practice and Procedure >>>>> Taxation of the Entertainment Industry >>>>> California Income Tax Manual

CALIFORNIA CORPORATION TAX/CALIFORNIA INCOME TAX LAWS & REGULATIONS BOOK BUNDLE

In one convenient bundle, you get the in-depth analysis found in California Tax Analysis: Corporation Tax and the full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as presented in California Income Tax Laws and Regulations Annotated.

This two-volume package provides both a comprehensive review and analysis and a full tax law research source — an unparalleled package on one of the most complex and important areas of state tax practice: California corporate franchise (income) tax.

As part of this special bundle, these resources are available for a special value price of 25% off if Publishes: March.

each of these references were purchased separately. Standing Order Available

CALIFORNIA INCOME TAX LAWS AND REGULATIONS ANNOTATED

This authoritative title 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, California Tax Analysis: Corporation Tax, and California Income Tax Manual. This comprehensive reference provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations.

California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code:

>>>>> Personal Income Tax >>>>> Taxpayers’ Bill of Rights

>>>>> Administration of Franchise and >>>>> Corporation Tax Publishes: March, about

Income Tax Laws >>>>> Multistate Tax Compact 1,680 pages.

>>>>> Senior Citizens Property Tax Assistance Standing Order Available

and Postponement Law

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.

CALIFORNIA TAXATION PRACTICE AND PROCEDURE

by Robert S. Schriebman, J.D., LL.M Publishes: January, about 800 pages.

This “hands-on” manual provides all the information you need when working with the three Standing Order Available

taxation agencies of the State of California: the Franchise Tax Board, the State Board of Equaliza-tion, and the Employment Development Department and the taxes they administer — income, sales and use and employment taxes. You’ll find practical insights and keen observations on the complex web of California tax practice and procedure, as well as critical information on the agencies, their operations and their rules.


> > > >


CALIFORNIA INCOME TAX MANUAL

by Kathleen K. Wright, J.D., LL.M., CPA, MBA

CCH’s California Income Tax Manual is a comprehensive, single-source guide to income taxes for individuals, businesses, and estates and trusts in California. It provides clear, straightforward guidance on complex issues and gives numerous examples, tips and suggestions to illustrate how to apply the California income tax law. This resource thoroughly describes and reflects new income tax developments, with an in-depth focus on the problem of conformity.

The Manual examines California’s personal income tax for both residents and nonresidents. It explains the California tax formula and discusses California tax credits for individuals, with

Publishes: February, about special focus on those unique to the state. It also probes the important subject of distributions582 pages. from retirement plans.

Standing Order Available Important state tax issues, such as nexus, allocation and apportionment, and unitary group reporting (including combined reporting) all get substantial treatment in the book. The final chapters of the book examine California tax procedure and review special topics, such as enterprise zones, targeted tax areas and related issues.

CALIFORNIA PROPERTY TAX MANUAL

by James S. Bone, CPA, MBA

California Property Tax Manual is a concise guide to the complex web of California property taxes, the agencies that administer them and legal concepts and processes that support them. It explains the underpinnings of the law, the various functions of those government entities involved, the constitutional authority, the legal hierarchy of the tax law and assessment administration. You’ll also find definitions of property types, property rights and related concepts, as well as an examination of the legal concepts involved in property ownership.

Publishes: July, about 370 Topics include:pages. >>>>> General appraisal and value concepts >>>>> Change-in-ownershipStanding Order Available >>>>> Traditional approaches to value >>>>> New construction

Includes

helpful tables,

charts andlists

>>>>> Leased properties >>>>> Mineral properties

>>>>> Commercial owner/user properties >>>>> Billings and collections

>>>>> Possessory interests >>>>> Assessment appeals process

>>>>> Agricultural/open space properties >>>>> And more!

>>>>> Proposition 13

CALIFORNIA TAX ANALYSIS: Corporation Tax

Bruce Daigh, Philip Plant and Matt Stolte, Consulting Editors

California Tax Analysis: Corporation Tax is a comprehensive and in-depth treatise on one of the most complex and important areas of state tax practice: California corporate franchise (income) tax. Derived from the well-recognized work on California taxation, California Tax Analysis, this work is reviewed by nationally known tax consultants, with key sections written by other leading known experts in the area of California tax practice.

The seasoned authors and editors provide explanations of the laws, regulations and decisions that affect California corporation taxes and then go beyond to provide their unique practice

Publishes: January, about 1,286 pages. perspective. Readers get the guidance, insights and analysis of this difficult area from the

viewpoint and experience of a distinguished team of California tax practitioners.Standing Order Available


> > > >


ESTATE PLANNING FOR CALIFORNIA RESIDENTS

by Milton Berry Scott, J.D.

Estate Planning for California Residents provides you with solid grounding in California estate planning, with special attention to community property issues. The book is a concise guide for the California practitioner, whether accountant, attorney, financial planner or other professional. It is written in plain English, so even non-professionals can attain a good grounding on the basic issues that will enable a more effective relationship with their advisors.

Topics covered include:

>>>>> Title to assets >>>>> Trusts

>>>>> Property ownership by husband and wife >>>>> Gifts

>>>>> Incapacity >>>>> Charitable giving

>>>>> Wills and intestate succession >>>>> Life insurance, annuities and employee

>>>>> Probate benefits

>>>>> Federal estate tax >>>>> Business assets

>>>>> Miscellaneous assets

GUIDEBOOK TO CALIFORNIA TAXES

Widely used by practitioners and all those involved in California taxes, CCH’s Guidebook to California Taxes 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 Guidebook is updated annually to reflect significant new legislation, regulations, court decisions and State Board of Equalization decisions.

SPECIAL BONUS! The Guidebook comes complete with a special bonus CPE course supple-ment entitled Top California Tax Issues Course, which focuses in on the most significant and complex new California tax developments affecting practitioners. The Top Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

This practical resource includes a guide to the preparation of California personal income tax returns — for residents, nonresidents 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.

TAXATION OF THE ENTERTAINMENT INDUSTRY

by Schuyler Moore, J.D.

Taxation of the Entertainment Industry is an insightful treatise that helps practitioners spot unique issues before they become problems, interpret rules and regulations correctly, and make business decisions that lower taxes and ensure compliance with the law. This valuable reference provides in-depth treatment of the film and television industries and includes music and sports. It also contains proven strategies and techniques for achieving solid bottom-line results.

It sets forth details of an eight-point master plan for managing entertainment tax issues:

1.1.1.1.1. Know how the law characterizes ownership rights and interests 2.2.2.2.2. Choose a business form that provides maximum tax advantage 3.3.3.3.3. Determine the best time to report and recognize income 4.4.4.4.4. Reduce the tax burden through deductions, depreciation and the investment tax credit 5.5.5.5.5. Avoid liability for failure to withhold wages 6.6.6.6.6. Realize tax deferral and tax savings through foreign production or distribution 7.7.7.7.7. Discover innovative and creative strategies for financing film production and distribution 8.8.8.8.8. Pay close attention to the special tax considerations that apply to talent

Publishes: February, about 224 pages.







> > > >

N E W Y O R K T A X G U I D A N C E

Inside... >>>>> Guidebook to New York Taxes >>>>> New York Residency and Allocation Audit Handbook >>>>> New York State Corporation Tax Law and Regulations >>>>> New York State Personal Income Tax Law and Regulations >>>>> New York State Sales and Use Tax Law and Regulations >>>>> New York State Tax Law >>>>> New York State Tax Desk Reference Set

GUIDEBOOK TO NEW YORK TAXES

CCH’s Guidebook to New York Taxes is the perfect resource for concise explanation for practitioners working with state taxation in New York. 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 New York returns or who are required to deal with New York taxes.

This popular Guidebook provides practitioners with concise and authoritative information on New York State taxation. It includes detailed discussion of major New York State taxes, including:

Publishes: December, about 624 pages. >>>>> Corporation franchise (income) tax

Standing Order Available >>>>> Personal income tax

>>>>> Sales and use taxes

>>>>> Franchise tax on banking corporations

>>>>> Estate, gift and generation-skipping transfer taxes

Major New York City and certain Yonkers taxes are also covered in detail, e.g., the general corporation tax, the tax on banking corporations, the personal income tax on residents, the earnings tax on nonresidents and the unincorporated business tax, as well as property taxes, listing of administrative agencies/directory and other miscellaneous state taxes (e.g., motor fuels, cigarette/tobacco, public utilities taxes, etc.).

Particular emphasis is placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook discusses the general property tax levied by local governments and covers many other state and city taxes.

NEW YORK RESIDENCY AND ALLOCATION AUDIT HANDBOOK

by Paul R. Comeau, J.D. and Mark S. Klein, J.D.

This Handbook guides you through both the residency and nonresidency allocation audit process, starting with the detailed descriptions of the residency and nonresidency allocation “rules of the road” through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the hassles.

Published: March 2002, 429 pages.



> > > >


NEW YORK STATE CORPORATION TAX LAW AND REGULATIONS

This comprehensive reference provides an authoritative source of essential information for those who work with corporation tax issues in New York. It is also a great companion to CCH’s Guidebook to New York Taxes, reproducing the full text of the New York State laws concerning corporation taxes — Chapter 60: Articles 9, 9-A, 13, 27, 32 and 33, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.

Key legislative changes from the previous year affecting New York State business taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a helpful detailed Topical Index, Law and Regulation Finding Lists, and a list of Tax Law Sections Amended. Publishes: March, about 560

pages. Since frequent changes are made in the New York State tax laws, each edition of this reference Standing Order Available provides an important source for the tax laws of prior years. This updated volume is one that every serious professional dealing with New York corporation tax issues should have!

NEW YORK STATE PERSONAL INCOME

Each volume

is updated annually

to reflect current

developments and

amendments!

TAX LAW AND REGULATIONS

An ideal companion to CCH’s Guidebook to New York Taxes, this volume reproduces the full text of the New York State laws concerning personal income taxes — Articles 9A, 22, 30, 30-A, 30-B, 40 and 41, as well as pertinent regulations issued by the New York Depart-ment of Taxation and Finance.

NEW YORK STATE SALES AND USE TAX LAW AND REGULATIONS

This title reproduces the full text of New York State laws concerning sales and use taxes — Articles 1, 8, 28, 29, 37 and 41, as well as related provisions of New York City (Chapters 1 and 20 of the New York City Administrative Code). It also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM).

Publishes: March, about 1,047 pages.





> > > >


NEW YORK STATE TAX LAW



About 4,675 pages in 5 volumes.


This authoritative title is a great resource for anyone working with New York State tax issues. It’s also a perfect companion to CCH’s Guidebook to New York Taxes. This comprehensive reference provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge and city earnings tax on nonresidents.

Key legislative changes from the previous year are described in a special Highlights section and are also incorporated in the law text. A Detailed Table of Contents and Topical Index are provided with this volume, along with a Law Section Finding List and a list of Tax Law Sections Amended, so you can easily find information you need and identify which specific tax law sections have changed.

Since frequent changes are made in the New York State tax laws, each edition of this reference provides an important source for the tax laws of prior years. This updated volume is one that every serious professional dealing with New York tax issues should have!

NEW YORK STATE TAX DESK REFERENCE SET

Mark. S. Klein, Esq., Contributing Editor

CCH’s New York State Tax Desk Reference Set provides five helpful resources on New York taxation — all for a special value price of 33% off if each of these references were purchased separately.

With this powerful Desk Reference Set, you’ll receive the following volumes:

>>>>> Guidebook to New York Taxes >>>>> New York State Tax Law >>>>> New York State Corporation Tax Law and Regulations >>>>> New York State Personal Income Tax Law and Regulations >>>>> New York State Sales and Use Tax Law and Regulations

Visit today! Tax.CCHGroup.com


> > > >


S A L E S A N D U S E T A X

CYBERTAXATION: The Taxation of E-Commerce

by Karl Frieden, J.D.

A comprehensive and practical guide to the complex dynamics of electronic commerce,Cybertaxation offers clear, easy-to-understand analysis of the issues surrounding the technical,business, economic, political and technological aspects involved in the regulation and taxation ofthis area. It pulls together, in one convenient source, the insights and guidance of one of thenation’s leading experts on complex Internet tax issues — at the local, state, federal andinternational levels.

Topics include:

>>>>> Effects of e-commerce on public policy, technology, the economy, business growth and taxes

>>>>> Analysis of state sales and use tax issues, with featured discussions of goods and services soldover the Internet

>>>>> Corporate income tax rules

>>>>> Nexus

>>>>> VAT treatment of cyber-activities

Published: March 2000, 600pages.


>>>>> Cybertaxation: The Taxation of E-Commerce>>>>> Drop Shipments: Taxation, Compliance and Planning>>>>> Multistate Guide to Sales and Use Taxation: Construction Industry>>>>> Multistate Guide to Sales and Use Tax Audits>>>>> Sales and Use Tax Alert Newsletter>>>>> Sales and Use Tax Answer Book>>>>> Sales and Use Tax Desk Reference Set>>>>> Sales and Use Tax Exemption Certificates>>>>> Sales and Use Tax Nexus: Practical Insights and Strategies>>>>> Statistical Sampling in Sales and Use Tax Audits>>>>> Surviving a Sales and Use Tax Audit>>>>> Understanding and Managing Sales and Use Tax>>>>> U.S. MasterTM Sales and Use Tax Guide

Inside...

Publishes: May, about 280pages.


DROP SHIPMENTS: Taxation, Compliance and Planning

by Diane L. Yetter, CPA

Drop Shipments: Taxation, Compliance and Planning helps sales and use tax professionals sift throughthe tangle of state rules related to multi-party drop-shipment transactions. The book is based ona state-by-state poll conducted by CCH state tax editors who queried state revenue departmentsin the District of Columbia and all 45 states that impose sales or transaction taxes. The result isan insightful, comprehensive look at the sales and use tax rules on drop shipments. DropShipments brings together in one resource each state’s rules and interpretations defining thetaxation of drop shipments with references to the official statutes and regulations. This bookprovides answers to questions on:

>>>>> Taxability

>>>>> Tax basis

>>>>> Parties responsible for remitting tax

>>>>> Resale documentation

>>>>> Nexus considerations

>>>>> Statutory and regulatory citations

> > > >



Publishes: October, about560 pages.


MULTISTATE GUIDE TO SALES AND USE TAXATION:Construction Industry


This book provides guidance to construction contractors for dealing with the difficult sales anduse tax issues inherent in their businesses, particularly if they operate in several states. Inaddition to the usual problems in complying with different bodies of law, administering a varietyof state and local tax rates, and dealing with a variety of tax agency audit programs, the contractprocess and insufficient recordkeeping further complicate an already complicated task.

Sales and use tax laws pertaining to contractors tend to be fairly complex, making compliance verydifficult. The Guide is designed to help taxpayers in this industry overcome these complexities.

Publishes: August, about 644pages.


MULTISTATE GUIDE TO SALES AND USE TAX AUDITS


Multistate Guide to Sales and Use Tax Audits provides state-specific material for preparing for andhandling an audit in all states that impose sales and use taxes. Readers will gain an increasedunderstanding of why their businesses or clients were selected for audit, how their audits willproceed, what the audit staff will be looking for, and how assessments are developed.

Instead of enacted tax increases, taxing agencies are quietly encouraged to mine every possibledollar from the existing tax structures. As a result, a sales and use tax audit notice generally maybe regarded as the first step in a state civil action intended to extract additional funds from aspecific taxpayer. Since the system is biased in its favor, the state probably will emerge richer,often by unconsciously asserting tax beyond the taxpayer’s true liability. Multistate Guide to Salesand Use Tax Audits is intended to improve the taxpayer’s chances of prevailing in what is often anunfairly weighted contest. It aims to assist taxpayers in proactively avoiding paying more thantheir legal share of taxes.

http://www.SalesTax.com

> > > >


SALES AND USE TAX ALERT

This informative newsletter helps multistate practitioners and businesses stay abreast of new

other managers that face the same issues you deal with — challenging tax levies, negotiating settlements, winning appeals, avoiding penalties and more! Also includes discussions of new cases and interviews with leading practitioners who offer “how to” advice on how to cope with


sales and use tax developments and effectively handle sales and use tax compliance and planning issues.

Sales and Use Tax Alert is filled with articles that provide successful tips and tactics used by

thorny issues.

Print Internet

Publishes: Monthly. Publishes: 22 issues per year; includes archive issues.

SALES AND USE TAX ANSWER BOOK

by Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; John C. Healy, MST, CPA; and Robert M. Kozub, DBA, CPA

The Sales and Use Tax Answer Book is the key reference source for which practitioner’s have been searching. Not only is it comprehensive and clear, but it also provides extensive formal cites to important case literature.

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 Publishes: December, about

560 pages.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 Project. Automatic Standing Order

SALES AND USE TAX DESK REFERENCE SET

This valuable bundle is a great way to build a strong, comprehensive library of powerful resources — all for a special price of nearly 50% off the regular cover prices, if each of the titles were purchased separately. With the Sales and Use Tax Desk Reference Set, you’ll receive a collection of CCH’s top-selling sales and use tax planning books.

You’ll get the most current editions of our most popular sales and use tax books:

>>>>> U.S. MasterTM Sales and Use Tax Guide >>>>> Sales and Use Tax Nexus: Practical Insights and Strategies >>>>> Surviving a Sales and Use Tax Audit >>>>> Statistical Sampling in Sales and Use Tax Audits >>>>> Understanding and Managing Sales and Use Tax >>>>> Cybertaxation: The Taxation of E-Commerce >>>>> Sales and Use Taxation of E-Commerce


> > > >


Publishes: December, about 1,084 pages in 2 volumes. Loose-leaf format.


Published: July 2002, 232 pages, hardbound.


Published: June 2002, 203 pages, hardbound.


SALES AND USE TAX EXEMPTION CERTIFICATES

Can’t find specialty sales and use tax exemption certificates where you need them — and when you need them? Wish you had each state’s exemption forms in one place — and felt confident that you had them all? Now you can, with CCH’s Sales and Use Tax Exemption Certificates.

In two annually updated looseleaf volumes, CCH has researched and compiled the current sales and use tax exemption certificates and instructions from the District of Columbia and every state that imposes sales tax. This convenient resource also includes multistate certificates, like those issued by the Multistate Tax Commission and the Border States Caucus.

Sales and Use Tax Exemption Certificates provides you with certificates for resale and wholesale; manufacturing and production certificates; contractor’s certificates; direct-pay applications; exemption forms for warehouse machinery; temporary storage exemption certificates; and exempt fuel certificates. It includes exemption forms for property used in interstate commerce, biotechnology, agriculture and pollution control. Retailers and purchasers get easy access to many specialty exemption certificates, like those for utility services, solar energy devices, film production equipment, medical equipment and the rehabilitation of historic structures. This comprehensive collection also offers exemption forms for material handling equipment; aircraft, watercraft and rolling stock; offshore purchasers; and nonprofit groups and government entities.

SALES AND USE TAX NEXUS: Practical Insights and Strategies

by Maryann B. Gall, J.D. and Sally Adams, J.D., LL.M.

This CCH resource examines the specific actions, legal issues and players that surround the determination of sales and use tax nexus — what constitutes a sufficient connection between out-of-state vendor and state to trigger tax collection responsibility. It covers the current state of sales and use tax nexus through the discussion of the tension between preexisting tax laws, regulations and rulings, and more recent innovative business models.

Topics include:

>>>>> In-state personnel >>>>> Voluntary registration or incorporation

>>>>> Attributional nexus >>>>> Tax planning to eliminate nexus

>>>>> Referrals and consultants >>>>> Nexus and cyberspace

>>>>> In-state deliveries >>>>> Quill case

>>>>> Incidental ownership of property >>>>> And more!

STATISTICAL SAMPLING IN SALES AND USE TAX AUDITS

by Will Yancey, Ph.D., CPA

The objective of a sales and use tax audit is to determine the amount of any adjustments that may be required to the sales and use tax reported by the taxpayer. CCH’s Statistical Sampling in Sales and Use Tax Audits examines the objectives for sampling and how sampling fits into the fundamental steps of tax auditing. Author Will Yancey describes and defines the important concepts and methods, using real-world experience and know-how with special “Cautions” and “Planning Notes” to help you synthesize important points.

Topics include:

>>>>> Population analysis >>>>> Statistical evaluation

>>>>> Stratified random samples >>>>> And more!

Also included are citations to legal authority, state-by-state administrative guidance, extensive references to sampling publications and software, as well as a generous amount of examples and illustrative exhibits.


> > > >


SURVIVING A SALES AND USE TAX AUDIT

by John C. Healy, CPA

From the scheduling of an audit to a potential appeal of the results, taxpayers have important decisions to make. Surviving a Sales and Use Tax Audit is an easy-to-understand examination of the many factors that affect the outcome of a sales and use tax audit.

Written by noted sales and use tax expert John C. Healy, this book describes the important considerations that can help the taxpayer actively achieve a successful audit outcome.

Topics include:

>>>>> In-state personnel >>>>> Compliance >>>>> Record retention Published: July 2002, 184 pages, hardbound.

>>>>> Self-audit procedures >>>>> Pre-audit strategies >>>>> And more! Standing Order Available

>>>>> Preparation >>>>> Scheduling considerations

Helpful practice aids found in the book’s Appendix round out the coverage of this increasingly important tax topic.

UNDERSTANDING AND MANAGING SALES AND USE TAX

by Robert Fields, MBA

Sales and use tax management is one of today’s most dynamic areas of tax law and practice. Compliance with and planning for sales and use tax is more complicated and more important than ever. Transactions conducted across state lines, foreign sourcing, electronic commerce conducted over the Internet, and the proliferation of mail order businesses have increased both the complexity and the revenue risks and rewards for individual states. And with many state budgets deep in red ink, state legislatures are actively seeking new and additional sources of revenues, and state revenue departments have become increasingly more aggressive and far-reaching toward all industry segments, making the jobs of those responsible for managing sales Publishes: April, about 320 and use tax increasingly more difficult and critical. pages.

Understanding and Managing Sales and Use Tax helps everyone involved understand and effectively Standing Order Available

deal with sales and use tax, with pinpoint explanations that make the complex clear; practical insights that make the mysterious rational; and charts, examples and case discussion that make the myriad of processes, players and principles come together as never before.

A special e-commerce section is devoted to the industry that encompasses the world of commerce using electronic rather than traditional means of buying and selling products and services. This coverage provides cutting-edge assessments of business being conducted over the Internet by breaking down the language of e-business for everyone to understand, looking at states’ approaches to this new business platform, and putting this understanding into the context of today’s business environment.


> > > >



Publishes: March, about1,100 pages.


U.S. MASTERTM SALES AND USE TAX GUIDE

CCH’s U.S. Master Sales and Use Tax Guide is an indispensable resource for professionals who workwith multiple state tax jurisdictions. This CCH Master Guide serves as a handy desktop referencecontaining succinct explanations and quick-glance charts detailing common sales and use taxissues for all states and the District of Columbia. It provides easy-to-read multistate overviews ofsales taxes and describes for each state the basis, state and local tax rates, principal payment andreturn due dates, and countless other key facts and figures.

The Guide’s concise and practical desk-reference format makes it the perfect complement toCCH’s comprehensive update subscription service — the Multistate Sales and Use Tax Guide,providing busy professionals with an annual snapshot of sales tax provisions they’ll need to referto time and again throughout the year.

Those professionals who deal with sales and use taxes only occasionally will enjoy this attractivelypriced, handy guide. And those in the thick of sales and use tax issues will appreciate havingquick answers and overviews available for those times when it is more convenient than using acomprehensive research service. Especially helpful are the multistate quick answer charts — aCCH exclusive!

For in-depth and up-to-date information on specific tax areas,check out our line of Tax Alert Newsletters!

Page 19

Page 32Page 53

> > > >

I N T E R N A T I O N A L T A X A T I O N A N D A C C O U N T I N G

Inside... >>>>> Critical Issues in International Environmental Taxation >>>>> International Income Taxation: Code and Regulations >>>>> International Taxation: U.S. Taxation of Foreign Persons and Foreign Income >>>>> International Tax Journal >>>>> Miller International Accounting/Financial Reporting Standards Guide >>>>> Journal of Taxation of Global Transactions >>>>> Transfer Pricing: Rules, Compliance and Controversey >>>>> Practical Guide to U.S. Taxation of International Transactions

CRITICAL ISSUES IN INTERNATIONAL ENVIRONMENTAL TAXATION:Insights and Analysis for Achieving Environmental Goals Through Tax Policy

Lawrence A. Kreiser, Editor

Critical Issues in International Environmental Taxation contains 25 papers on environmental taxation issues written by leading tax scholars from eight countries. The volume provides information on a wide range of important environmental taxation issues that exist around the world, and the research, analysis and recommendations provided are extremely valuable for both the public and private sectors.

Published: March 2002, 594 Topics include: pages, hardbound.

Standing Order Available>>>>> Design in environmental taxes >>>>> Environmental taxes and external >>>>> Ecological tax reform competition

>>>>> Taxes as economic incentives >>>>> Taxes and trade

>>>>> The relationship between taxes and the environment >>>>> Incentives for renewable energy

>>>>> Taxes as a means to curb environmental abuse >>>>> And more!

These thought-provoking papers have been presented at the International Conference on Environmental Tax Issues.

INTERNATIONAL INCOME TAXATION: Code and Regulations

International Income Taxation: Code and Regulations is designed as a companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools covering International Tax or International Tax Planning and as a convenient desk reference for international tax practitioners.

This comprehensive and easy-to-use volume features provisions of the Internal Revenue Code and Treasury Department 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. It offers a convenient source for important international tax materials. The Code and Regulations sections included are those deemed to be essential to International Tax teachers, Publishes: July, about 1,944 students and practitioners. pages.

Teachers, students and practitioners will appreciate the volume’s easy-to-use format and organi- Standing Order Available

zation, including:

>>>>> Compact and portable one-volume presentation designed for student and practitioner needs— a convenient alternative to the full text of the multi-volume IRC and Regs

>>>>> Oversized page format, with larger type fonts for enhanced readability and easy use

This volume also includes the amendments in the Internal Revenue Code and Regulations affecting international trade and investment recently enacted or adopted. It is updated to reflect the American Jobs Creation Act of 2004


> > > >


Publishes: November, about 2,400 pages in 4 volumes. Loose-leaf format.


Publishes: Quarterly, 48 pages per issue.

INTERNATIONAL TAXATION: U.S. Taxation of Foreign Persons and Foreign Income

by Joseph Isenbergh, J.D., Professor of Law

In today’s global economy, everything has tax consequences. International Taxation offers an all-inclusive, easy-to-follow discussion of the United States tax transactions with an international element. It reduces the most complicated issues to clear, understandable and practical domestic and foreign-based tax strategies that can be put to good use right away.

International Taxation provides guidance to attorneys or accountants in tax or general practice who, when faced with an international tax question, need assistance through the sprawling and amorphous assemblage of laws and regulations in this area.

It shows the practitioner how to:

>>>>> Structure international corporate transactions for maximum benefit

>>>>> Minimize liability under applicable treaties, U.S. law and applicable foreign law

>>>>> Practice effectively within the often inconsistent web of legal authority

It also covers both inbound and outbound transactions and reduces even the most complicated issues to clear, understandable strategies.

Topics include:

>>>>> International transfer pricing

>>>>> Tax havens

>>>>> Treaty shopping

>>>>> International reorganizations under §367 earnings stripping

>>>>> Anti-conduit regulations

>>>>> And more!

INTERNATIONAL TAX JOURNAL

by Walter O’Connor, Professor of Law

Written by a team of international tax experts, International Tax Journal provides tax professionals with timely and thought-provoking information about taxation opportunities and pitfalls, and investment strategies that will enhance their business decisions in the current competitive global economy. It addresses such international taxation topics as:

>>>>> Economic developments

>>>>> Tax rules of foreign countries

>>>>> Pending legislation

>>>>> International taxation opportunities and pitfalls

>>>>> And more!

Here is a sample of some articles you may have missed:

>>>>> Taxes, Development and Economic Transition: An Update on Polish Taxation

>>>>> Global Trading of Financial Instruments and Transfer Pricing: A Brief History and Exploratory Study

>>>>> Reimbursement of VAT (RVAT) on Written-Off Receivables

>>>>> Offshore Credit Card Records: Invasion by the IRS

>>>>> Withholding Tax Recordkeeping: Penalized for Withholding the Correct Amount


> > > >


MILLER INTERNATIONAL ACCOUNTING/FINANCIAL REPORTING STANDARDS GUIDE

Publishes: November, about

by David Alexander and Simon Archer, CPA 800 pages.

Automatic Standing OrderMiller International Accounting/Financial Reporting Standards Guide explains and analyzes international accounting standards, which are playing an increasing role in the context of globalization of capital markets. The Guide keeps you up-to-date on the latest International Financial 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 latest edition is current through IFRS 5, “Non-Current Assets Held for Sale and Discontinued Operations.” It also incorporates important amendments to IASs.

Up-to-date coverage on international standards and changes.

JOURNAL OF TAXATION OF GLOBAL TRANSACTIONS

your understanding of and response to international tax matters.

depth articles covering such topics as:

CCH’s Journal of Taxation of Global Transactions covers the evolving international tax landscape from the perspective of the U.S. tax laws. As market globalization continues to expand, tax practitioners increasingly face tax issues with international implications. The Journal addresses these issues with practical analysis of the latest developments. Each issue contains topically focused columns and in-depth articles selected by Editor-in-Chief, Lowell D. Yoder to enhance

Written by leading international tax practitioners, the Journal features regular columns and in-

Print

Publishes: Quarterly, about 60 pages per issue.

Internet

Publishes: Quarterly;


>>>>> Anti-deferral and anti-tax avoidance

>>>>> Cross-border business combinations

>>>>> Technology and telecommunications

>>>>> Financing international operations

>>>>> Foreign investment into the United States

>>>>> Foreign tax credits

>>>>> International acquisitions and dispositions

>>>>> International partnerships, joint ventures and hybrids

>>>>> International tax controversies

>>>>> Transfer pricing

includes archive issues.


> > > >


TRANSFER PRICING: Rules, Compliance and Controversy

by Marc M. Levey, J.D. and Steven C. Wrappe, J.D., CPA

This practice-oriented resource offers extensive, yet clear, guidance through the complex maze of U.S. transfer pricing rules. Authored by Marc M. Levey and Steven C. Wrappe, leading experts in the transfer pricing scene, this book covers all aspects of transfer pricing relevant to the practitioner. It starts with general legal principles and apportionment methods, then moves on to more specific subjects, such as transfer of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally explores highly practical matters, like procedural strategies and post-examination procedures. Special appendices provide a variety of practice tools designed

Published: March 2001, 462 to facilitate the understanding of IRS provisions and their translation into action. pages, hardbound.

Topics include:Standing Order Available

>>>>> Analysis of U.S. rules, case law and >>>>> U.S. penalty and documentation rules guidance regarding transfer pricing for >>>>> Developing a substantive/procedure strategy tangible goods, intangibles and services

>>>>> Appeals, ADR, litigation, APAs and >>>>> Complex cost-sharing planning principles competent authority >>>>> Cutting-edge e-commerce transfer pricing >>>>> And more!

PRACTICAL GUIDE TO U.S. TAXATION OF INTERNATIONAL TRANSACTIONS

by Robert E. Meldman, J.D., LL.M.; Michael S. Schadewald, Ph.D., CPA; and Robert J. Misey, J.D., LL.M., MBA

The Guide offers a wealth of practical, comprehensive discussions of key concepts and issues surrounding the U.S. taxation of international transactions, with an emphasis on those areas of international taxation generally deemed essential to tax practitioners.

The book is organized into four sections and features appendices illustrating various applicable tax forms at the end of each section:

Publishes: December, about 518 pages, hardbound. 1.1.1.1.1. Basic Principles

Standing Order Available 2.2.2.2.2. U.S. Taxation of Foreign Income

3.3.3.3.3. U.S. Taxation of Foreign Persons

4.4.4.4.4. International Tax Practice and Procedure

Topics include:

>>>>> Tax jurisdiction

>>>>> Source of income rules

>>>>> Foreign tax credit

>>>>> Transfer pricing

>>>>> Anti-avoidance provisions

>>>>> Governing foreign corporations

>>>>> Foreign sales corporations

>>>>> Foreign currency translation and transactions

>>>>> Tax treaties

>>>>> Planning of foreign operations

>>>>> Foreign persons investing in the U.S.

>>>>> Foreign persons doing business in the U.S.


> > > >

E U R O P E A N T A X A T I O N A N D A C C O U N T I N G

CCH TAX HANDBOOK—U.K.

The CCH Tax Handbook—U.K. provides concise yet thorough Publishes: September, about 1,000 pages.

guidance on a wide range of U.K. taxation issues. It is specifically designed to assist practitioners in understanding tax liabilities and Standing Order Available

entitlements in the U.K. It not only answers any questions which may arise in the preparation of tax returns, but also provides information

on the tax consequences flowing from decisions and transactions which may face taxpayers.

The Handbook explains the rules affecting everyday business and personal tax questions in the simplest possible way. Examples are included throughout which illustrate the text and show how these rules apply. The Handbook rests on the firm foundation of the legislation, statements of practice, extra-statutory concessions and other non-statutory sources, and decisions of the courts — references to which are included on separate law and source lines at the end of each paragraph for easy reference.

MILLER EUROPEAN ACCOUNTING GUIDE

by David Alexander and Simon Archer, CPA

As the European Union nations move towards convergence of their accounting practices for listed companies, there are many implications for financial reporting. A history of widely disparate regulations, customs and accounting practices in Europe still present enormous challenges for accountants and auditors in those countries. Miller European Accounting Guide includes extensive historical backgrounds of the legal and economic environments for 23 countries, an examination of the accounting standards and self-regulatory agencies that govern each financial system, and updated financial statements. Importantly, it focuses on the steps the EU nations are taking as a result of globalization of capital markets. Publishes: Every other year.

About 1,850 pages. Each chapter of the Guide focuses on a single country and includes a snapshot of that country’s Automatic Standing Order accounting, auditing and tax regulations, then provides a historical background of that country’s accounting and auditing principles, examines its financial reporting structure and current regulations and, finally, explores future developments and provides actual financial statements.

This edition of the Guide includes special Summary International Accounting Standards Compari-son Tables for the following countries: Austria, Finland, France, Germany, Italy, Luxembourg, Netherlands, Spain, Iceland, Switzerland, Czech Republic, United Kingdom, Republic of Ireland, Hungary, Russian Federation and Poland.

FOR MORE INFORMATION

> To contact your CCH Account Representative: 1 888 224 7377 (1 888 CCH REPS)

> To place an order, or for Product Information: 1 800 248 3248

> Billing and Account Issues: 1 800 449 6439

> Technical Support: 1 800 835 0105

> Customer Support is also available at: support.cch.com


> > > >

C A N A D I A N T A X A N D A C C O U N T I N G

Inside... >>>>> Canadian Income Tax Bulletins, Circulars and Rulings >>>>> Canadian Income Tax with Regulations >>>>> Canadian Master Tax Guide >>>>> Canadian Transfer Pricing >>>>> Preparing Your Corporate Tax Returns — Canada and Provinces >>>>> Preparing Your Income Tax Returns

Publishes: July, about 2,000 pages.




Publishes: January, about 1,600 pages.


CANADIAN INCOME TAX BULLETINS, CIRCULARS AND RULINGS

The only publication of its kind, this valuable reference shows exactly how the Canadian government interprets the Income Tax Act and how the CCRA deals with specific issues.

Canadian Income Tax Bulletins, Circulars and Rulings is a consolidation of current Income Tax Interpretation Bulletins, Information Circulars and Advance Tax Rulings (Second Series) issued by the CCRA. Each section of the book includes an index and finding lists to help you quickly find the information and answers you need.

CANADIAN INCOME TAX ACT WITH REGULATIONS

This reliable and complete reference delivers easy access to the complete text of the Canadian Income Tax Act and Regulations. The Canadian Income Tax Act with Regulations contains the consolidated text of the Income Tax Act Amended, including all enacted or pending amendments.

Canadian Income Tax Act with Regulations includes:

>>>>> Full text of the Act and Regulations

>>>>> Pending amendments to the Act and Regulations

>>>>> Department of Finance comfort letters and news releases are reproduced following the provision to which they relate

>>>>> Full text history notes

>>>>> Selected case annotations and numerous references to other sources of information, including Bulletins, Circulars and Technical News

CCH newsletter articles and Canadian Foundation articles are included throughout the text. The Canada-U.S. and Canada-U.K. Tax Conventions are also reproduced, along with the Income Tax Conventions Interpretations Act, Remission Orders and numerous charts summarizing tax rates, credits and limits.

CANADIAN MASTER TAX GUIDE

The Canadian Master Tax Guide is a comprehensive reference guide to the Canadian Income Tax Act. Written in simple language, not legal jargon, this book provides straightforward answers to tax inquiries to help tax professionals work faster and communicate tax information more effectively. The Guide features up-to-date charts and tax tables, including federal and provincial corporate and personal tax rates and prescribed interest rates, as well as amendments to the Income Tax Act and Federal Budget. The Guide also includes a comprehensive tax planning checklist.

Topics include:

>>>>> Taxation of individuals >>>>> Tax exemption

>>>>> Income from business or property >>>>> Returns, assessments, payments and appeals

>>>>> Capital gains and losses >>>>> Tax planning checklist

>>>>> Tax rates, averaging and credits


> > > >


CANADIAN TRANSFER PRICING

by Christopher Steeves and Patrick Boyle

Canadian Transfer Pricing describes and clarifies the transfer pricing rules most relevant to Canadian businesses. It discusses documentation requirements and contains sample forms with instructions for completion. Current transfer pricing law establishes significant penalties for non-compliance with arm’s length pricing principles. The regulations are complex and compliance is time consuming and expensive.

Topics include:

>>>>> Procedures for tangible property, intangible property and intra-group services

>>>>> Principles evolving from Canadian court decisions

>>>>> Contemporaneous documentation requirements in section 247 of the Income Tax Act and the penalties associated with the transfer pricing rules

>>>>> The transfer pricing audit process and dispute resolution mechanism

>>>>> Factors that taxpayers should consider in deciding whether or not to enter into an advance pricing agreement

PREPARING YOUR CORPORATE TAX RETURNS — CANADA AND PROVINCES

by Michael G. Mallin

Preparing Your Corporate Tax Returns is the definitive source for up-to-date, authoritative guidance for Canadian T2 corporate tax return preparation. This annually published resource contains practical information on Canadian federal and provincial corporate income taxes and capital taxes. You get expert guidance and analysis, as well as quick answers to specific questions.

Forms for all jurisdictions are reproduced with detailed descriptions and analysis of the information that is required for inclusion. Highlights of recent tax changes affecting corporations are also helpfully outlined, and helpful examples are provided throughout.

Designed as a hands-on practice tool, this guide covers:

>>>>> Changes in corporation tax rates

>>>>> Step-by-step guidance on how to prepare forms

>>>>> Capital gains and losses and carryovers

>>>>> Income and capital tax installments

>>>>> Federal and provincial capital taxes

>>>>> Current forms and supporting schedules

This edition contains all the “need-to-know” tax changes that impact T2 preparation, including:

>>>>> Small business deduction income limit increased

>>>>> Federal capital tax phase-out

>>>>> Changes to taxation of resource income

>>>>> Provincial changes regarding tax credits

You won’t find this level of coverage anywhere else!

Published: January 2002, 200 pages.


Publishes: February, about 1,240 pages.



> > > >


Publishes: February, about 1,200 pages.


PREPARING YOUR INCOME TAX RETURNS

by Michael G. Mallin

Preparing Your Income Tax Returns is an essential publication for preparers of the Canadian T1 tax return. The most comprehensive guide available on personal tax returns in Canada, it contains in-depth analysis of the many tax rules and interpretations that apply to individuals. Written in an easy-to-understand style and format, this book guides the user line-by-line through a Canadian personal tax return and provides fast answers to questions concerning T1 preparation.

Tax planning tips and recent tax changes are highlighted throughout.

This definitive reference includes:

>>>>> Time-saving instructions for completing your return

>>>>> Coverage of recent tax changes

>>>>> Tips on how to maximize tax savings

>>>>> Current forms and supporting schedules

>>>>> Illustrative examples

>>>>> Question-and-answer section

>>>>> Year-round tax planning ideas

>>>>> How to get full value from an RRSP

Visit Tax.CCHGroup.comto learn about tax and accounting books,

CPE courses and journals.

At the click of a mouse, you can instantly order yourtitles in a secure transaction over the Internet. Browse

the aisles by topic, or search our complete listing oftitles by key word, topic, author name or title.


http://Tax.CCHGroup.com

> > > >

A S I A N T A X A N D A C C O U N T I N G

Inside... >>>>> China Accounting System for Business Enterprises >>>>> China Master Tax Guide >>>>> Hong Kong Master Tax Guide >>>>> Japan Master Tax Guide >>>>> Singapore Master Tax Guide

CHINA ACCOUNTING SYSTEM FOR BUSINESS ENTERPRISES

To give you a firm grasp of recent Chinese accounting system Published: July 2002.

changes, China Accounting System for Business Enterprises providesan authoritative English version of the accounting system withthe original Chinese text and a detailed introduction by Deloitte

Touche Tohmatsu, summarizing the changes. This is an indispensable reference for financialmanagers of multinational companies and FIEs, as well as professionals engaged in finance,accounting or audit in China.

You’ll find the following features:

>>>>> English translation presented in corresponding pages to Chinese original text for easyreference

>>>>> Technical analysis illustrated in an easy-to-understand format

>>>>> Sample formats of financial statements and instructions on compilation of financial statements

CHINA MASTER TAX GUIDE

The China Master Tax Guide provides comprehensive and up-to- Publishes: September, about

date information on the concepts governing taxation of 600 pages.

companies, businesses and individuals in China. This easy-to-use, Standing Order Available

desktop reference explores the full spectrum of taxation issues,including procedural matters such as assessment and payment,

and examines legislation, case law and tax bureau interpretations.

Topics include:

>>>>> Overview of China taxes >>>>> Depreciation of fixed assets

>>>>> At-a-glance tax rates, tables and flowcharts >>>>> Withholding tax

>>>>> Individual income tax >>>>> Tax registration and records

>>>>> Enterprise income tax >>>>> Tax returns and payment

>>>>> Foreign enterprise income tax >>>>> Investigations, disputes and penalties

>>>>> Liability to tax >>>>> Double tax relief

>>>>> Assessment period, tax year >>>>> Turnover taxes (VAT, consumption tax and

>>>>> Tax rates business tax)

>>>>> Taxable income >>>>> Transaction and property related taxes (stamp duty, deed tax, land VAT, urban real estate tax,

>>>>> Deductions, exemptions and reductions resource tax)

Includes numerous examples, user-friendly index, legislation finding list,

and cross references to legislation.


> > > >

A S I A N T A X A N D A C C O U N T I N G



About 600 pages.


Publishes: April, about 700 pages.


HONG KONG MASTER TAX GUIDE

Hong Kong is now a Special Administrative Region of China and as such still enjoys a high degree of autonomy and executive, legislative and independent judiciary power. Chinese law guarantees that the laws previously in force in Hong Kong prior to its return to China, including common law, the rules of equity, ordinances, subordinate legislation and customary law shall be maintained unless otherwise amended by the legislature of the SAR. The Hong Kong Master Tax Guide explores the full spectrum of taxation issues in Hong Kong ranging from tax liability, to the procedural matters of assessment, payment, objection and appeal. The language is clear and straightforward.

Topics include:

>>>>> Introduction to Hong Kong revenue law, includ- >>>>> Personal assessment ing the Inland Revenue Ordinance, Stamp Duty >>>>> Returns and information, assessment of Ordinance, and the Estate Duty Ordinance tax, and anti-avoidance measures

>>>>> Special Administrative Region status impact on >>>>> Payment and recovery of tax, double tax law taxation relief

>>>>> Property and salaries tax >>>>> Objections, appeals, offenses and penalties >>>>> Personal allowances >>>>> Stamp and estate duty >>>>> Depreciation and other capital allowances >>>>> Tax planning >>>>> Provisional tax

Hundreds of easy-to-follow examples, illustrations and flowcharts make the Hong Kong tax law understandable.

JAPAN MASTER TAX GUIDE

The Japan Master Tax Guide is an accessible and easy-to-read resource that provides a comprehensive, practical and up-to-date explanation of the Japanese revenue laws. The book describes the Japanese tax system and rules and explores the full spectrum of taxation issues in Japan using non-technical language and easy-to-follow examples and flowcharts. This edition serves those practitioners who need a solid understanding of the Japanese tax system, as well as for more senior level professionals who need a quick reference.

You’ll find:

>>>>> In-depth coverage of the Japanese legislation and system, providing a complete understanding of compliance requirements under the tax laws

>>>>> Clearly written and presented in an easy-to-read format to provide quick answers to Japanese tax questions

>>>>> Comprehensive coverage of recent tax developments to help practitioners stay abreast of the evolving tax rules

SINGAPORE MASTER TAX GUIDE

The Singapore Master Tax Guide provides practical and up-to-date information on the laws governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Singapore. You will find thorough coverage of the following topics:

>>>>> Basic tax concepts >>>>> Partnerships

>>>>> The charging section >>>>> Taxation of residents and non-residents

>>>>> Income from trade, business, profession >>>>> Relief from double taxation or vocation >>>>> Club and associations

>>>>> Employment income and pensions

>>>>> Other income

>>>>> Deductions

>>>>> Capital allowances

>>>>> Taxation of businesses

>>>>> Distribution of corporate profits

>>>>> Estates, trusts and settlements

>>>>> Income tax administration

>>>>> Incentives under the Income Tax Act

>>>>> Economic expansion incentives

>>>>> Tax avoidance and tax evasion

>>>>> Goods and services tax


> > > >

A C C O U N T I N G

Inside...>>>>> Accounting Desk Book >>>>> Forensic and Investigative Accounting

>>>>> Miller GAAP Guide Level A >>>>> GAAP Handbook of Policies and Procedures

>>>>> Miller GAAP Guide Levels B, C and D >>>>> Miller Construction Guide

>>>>> Miller Complete GAAP Library >>>>> Miller Financial Instruments

>>>>> Miller GAAP Financial Statements Disclosures Manual >>>>> Miller Governmental GAAP Guide

>>>>> Miller GAAP Update Service >>>>> Miller Governmental GAAP Practice Manual

>>>>> CCH Accounting for Business Combinations, Goodwill and >>>>> Miller Governmental GAAP Update Service Other Intangible Assets >>>>> Miller International Accounting/Financial Reporting

>>>>> CCH Accounting for Compensation Arrangements Standards Guide

>>>>> CCH Accounting for Derivatives and Hedging >>>>> Miller Manufacturing, Distribution and Retail Guide

>>>>> CCH Accounting for Financial Assets and Liabilities >>>>> Miller Not-for-Profit Reporting

>>>>> CCH Accounting for Leases >>>>> Miller Revenue Recognition Guide

>>>>> Construction Accounting Deskbook >>>>> Miller SEC Disclosures Checklists

>>>>> Enron: A Professional’s Guide to the Events, Ethical Issues and >>>>> U.S. MasterTM Accounting Guide Proposed Reforms >>>>> U.S. MasterTM GAAP Guide

>>>>> Enron and Beyond

ACCOUNTING DESK BOOK

by Tom M. Plank; Lois Ruffner Plank; and Donald Morris, Ph.D., CPA

The answers to the most commonly asked questions compiled into one handy, up-to-date reference.The Accounting Desk Book is a must-have reference for CPAs and corporate financial professionals.It discusses important pronouncements from the FASB, GASB and IASB; financial reportingpresentation requirements; and disclosures to help you advise clients correctly and confidently,using the most current information. In addition, this guide includes discussions of specializedaccounting topics, transactions and engagements.

Other features include:

>>>>> Guidelines, illustrations and step-by-step instructions simplify complex accounting issues Publishes: December, about>>>>> Annual updates, so you always have the latest information 1,114 pages.

>>>>> An electronic, searchable version of the book is provided on the CD that accompanies the Automatic Standing Order

Desk Book

>>>>> Helpful appendices, including financial planning tables and reporting guidelines


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Publishes: October, about 1,200 pages.


Miller GAAP Guide Level A can be used in conjunction with Miller GAAP Guide Levels B, C and D and the twice-monthly Miller GAAP Update Service.

Publishes: October, about 1,400 pages.


Publishes: October, about 1,400 pages in 2 volumes.


MILLER GAAP GUIDE LEVEL A

by Jan R. Williams, Ph.D., CPA and Joseph V. Carcello, Ph.D., CPA, CMA, CIA

The industry standard for nearly two decades, the Miller GAAP Guide Level A Guide (formerly published as Miller GAAP Guide) analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. This includes FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. Accounting pronouncements are organized alphabetically by topic under two general areas: Generally Accepted Accounting Principles and Specialized Industry Accounting Principles. Features include:

>>>>> Pronouncements covering the same subject are incorporated into a single chapter, so that the authoritative information is easily accessible

>>>>> Cross-References show the chapter in which a particular pronouncement is discussed

>>>>> Practice Pointers point out, 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

>>>>> Practical Illustrations and Examples demonstrate and clarify specific accounting principles

>>>>> A special Bonus CPE Course entitled Top Accounting Issues Course, which focuses in on the most significant and thorniest new accounting developments affecting practitioners

MILLER GAAP GUIDE LEVEL A MILLER GAAP GUIDE LEVEL A — ON CD CD AND BOOK BUNDLE Publishes: October. Publishes: October.

Automatic Standing Order Automatic Standing Order

MILLER GAAP GUIDE LEVELS B, C AND D

by Judith Weiss, CPA; Jan R. Williams, Ph.D., CPA; and Joseph V. Carcello, Ph.D., CPA, CMA, CIA

Miller GAAP Guide Levels B, C and D ( formerly published as Miller GAAP Practice Manual) covers authoritative GAAP contained in Levels B through D of the GAAP hierarchy, including FASB Technical Bulletins, AICPA Statements of Position, Emerging Issues Task Force consensus positions, practice bulletins of the AICPA’s Accounting Standards Executive Committee, FASB and SEC staff announcements, Implementation Guides and FASB Staff Positions. This practical guide organizes accounting pronouncements by topic, providing you with easily accessible, detailed analysis. This book can be used in conjunction with Miller GAAP Guide Level A.

MILLER COMPLETE GAAP LIBRARY

The Miller Complete GAAP Library is recognized as the most successful source for easy-to-follow analysis and explanations of FASB Statements, Interpretations, ARBs and all accounting standards issued by the FASB and AICPA. This comprehensive two-volume set includes Miller GAAP Guide Level A and Miller GAAP Levels B, C and D. Practical illustrations and examples demonstrate and clarify complex accounting principles.

>>>>> Practice Pointers, in plain English, illustrate how to apply standards

>>>>> Fast, time-saving cross-references help users locate information quickly and save valuable time

>>>>> Includes industry-specific sections on banking, entertainment, insurers, mortgage, not-for-profits, oil and gas, pension plans and regulated industries

To facilitate research, both the Miller GAAP Guide Level A and Miller GAAP Guide Levels B, C and D include extensive codification references to pertinent paragraphs of the original pronouncements.


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MILLER GAAP FINANCIAL STATEMENT DISCLOSURES MANUAL

by George Georgiades, CPA

A valuable, easy-to-use reference for financial statement disclosures. This Manual contains more than 900 examples of sample footnote disclosures to assist in the preparation of financial statements for an audit review or compilation engagement. Each chapter integrates specific disclosure requirements with the appropriate footnote. Topics are addressed by balance sheet, income statement and cash flow.

>>>>> References include a financial statement disclosures checklist

>>>>> Includes free companion CD with ready-to-use templates, sample disclosures and checklist

Publishes: June, about 998 >>>>> Cross-references and index help you find in-depth information quickly pages.


MILLER GAAP UPDATE SERVICE

by Judith Weiss, CPA; Jan R. Williams, Ph.D., CPA; and Joseph V. Carcello, Ph.D., CPA, CMA, CIA

Stay abreast of critical FASB, AICPA and EITF changes and pronouncements with updates delivered to your door! Twice a month, the Miller GAAP Update Service issues reliable analyses of statements and timely information that can be put to work immediately. Each issue is packed with the information needed to keep CPAs on top of critical changes. This is an ideal comple-ment to the Miller GAAP Guide Level A and Miller GAAP Guide Levels B, C and D.

CCH ACCOUNTING FOR BUSINESS COMBINATIONS, GOODWILL, AND OTHER INTANGIBLE ASSETS

by Benjamin Neuhausen, CPA; Rosemary Schlank, CPA; and the Accounting Research Manager Group

This resource offers fundamental guidance on accounting for business combinations, including intangible assets and goodwill, under U.S. generally accepted accounting principles. In an effort to bring you the most comprehensive information available, CCH Accounting for Business Combina-tions draws on a variety of accounting literature to amplify the text of FASB Statement No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets. It then combines informa-tion from the official text of these statements, along with information drawn from the rules and releases of the SEC, consensuses of the FASB’s Emerging Issues Task Force, and lessons learned from accounting practitioners.

You’ll find a broad range of transactions covered, including:

>>>>> Acquisitions of businesses by acquiring >>>>> Reverse acquisitions assets or stock >>>>> Rollup transactions

>>>>> Acquisitions of minority interests >>>>> Transfers and exchanges between companies >>>>> Leveraged buyouts under common control

Publishes: Twice each month, 4 pages.




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Publishes: November, about 1,200 pages.




CCH ACCOUNTING FOR COMPENSATION ARRANGEMENTS

by Jeffrey Ellis, CPA and the Accounting Research Manager Group

Most companies continue to account for stock-based compensation in accordance with the model that has been in use in the U.S. since the 1970s — APB Opinion No. 25, Accounting for Stock Issued to Employees. However, in 1995, the FASB issued FASB Statement No. 123, Accounting for Stock-Based Compensation, a controversial standard on accounting for stock-based compensa-tion arrangements. Statement 123 introduced a new model that is vastly different from the model in Opinion 25. CCH Accounting for Compensation Arrangements explains the fundamentals of Statement 123 and compares it to Opinion 25. It also delves into FASB Statement No. 148, Accounting for Stock-Based Compensation — Transition and Disclosure, as well as FASB Interpretation No. 44, Accounting for Certain Transactions Involving Stock Compensation: An Interpretation of APB Opinion No. 25, as well as Emerging Issues Task Force consensus positions impacting compensa-tion arrangements.

Coverage includes:

>>>>> Financial reporting implications of stock-based compensation for employees

>>>>> Employee Stock Ownership Plans (ESOPs)

>>>>> Certain other compensation arrangements for employees

>>>>> Share awards to nonemployees for goods and services

>>>>> And more!

CCH ACCOUNTING FOR DERIVATIVES AND HEDGING

by James F. Green, CPA and the Accounting Research Manager Group

A comprehensive guide designed to help practitioners understand complex derivatives account-ing procedures. This guide is arranged in four clear, concise sections:

1.1.1.1.1. Scope and definition, instruments and measurements

2.2.2.2.2. Fair value hedging

3.3.3.3.3. Cash for hedges

4.4.4.4.4. Foreign currency hedges, accounting by nonprofit organizations, and other entities that do not report earnings or disclosures

This authoritative guide also includes an Appendix on derivative accounting prior to Statement 133, summarizing the key differences between Statement 133 and previous GAAP.

CCH ACCOUNTING FOR FINANCIAL ASSETS AND LIABILITIES

by John E. Stewart, CPA; James F. Green, CPA; and the Accounting Research Manager Group

Accounting for sales, transfers and servicing of financial assets and extinguishments of liabilities can be extremely complex. CCH Accounting for Financial Assets and Liabilities offers comprehensive guidance on accounting for transactions dealing with financial assets, such as receivables, loans and securities. It covers a broad range of transactions, including:

>>>>> Collateralized borrowings >>>>> Securities lending transactions

>>>>> Sales and securitizations >>>>> Loan syndications and participations

>>>>> Servicing of financial assets >>>>> Debt extinguishments and refinancing

CCH Accounting for Financial Assets and Liabilities also analyzes the FASB’s Emerging Issues Task Force’s consensus positions, the FASB Special Report: A Guide to Implementation of Statement 140 on Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities and other related literature.

C C H T A X A N D A C C O U N T I N G 70

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CCH ACCOUNTING FOR LEASES

by Jeffrey Ellis, CPA and the Accounting Research Manager Group Publishes: December, about 500 pages.

CCH Accounting for Leases cuts through the complexity of terms to define real estate contracts, Automatic Standing Order

power purchase contracts and leases between related parties. It addresses issues that help both leasors and leasees determine the best accounting practices, including a special section on sales-leaseback transactions, leveraged leases, reporting for subleases and facility management.

This book also analyzes Statement of Financial Accounting Standards No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.

CONSTRUCTION ACCOUNTING DESKBOOK

by Louis P. Miramontes, CPA and Hugh L. Rice

A practical handbook that contains step-by step guidance through the many complex issues involved in the construction industry, including contracts, accounting methods and transactional. Included is a companion CD that features more than 80 fully customizable forms, checklists, worksheets and letters.

Topics include:

>>>>> Construction contracts

>>>>> Revenue recognition Publishes: November, about 1,360 pages.

>>>>> Joint ventures Automatic Standing Order

>>>>> Risk management

>>>>> Government contracting

>>>>> Litigation support

>>>>> Labor relations

ENRON: A Professional's Guide to the Events, Ethical Issues and Proposed Reforms

by Arthur L. Berkowitz, CPA

The fallout from the Enron scandal will have long-range ramifications for the accounting and finance industries — affecting accounting/auditing standards, the financial reporting system, licensing and more. CCH’s Enron: A Professional’s Guide to the Events, Ethical Issues and Proposed Reforms provides a perspective that is missing in the day-to-day news accounts. It explains the collision of forces that led to the debacle, illuminates the deeper issues underlying the scandal and analyzes the proposed regulatory reforms.

Published: July 2002, 268 Topics include: pages.

>>>>> The scandal — how it happened >>>>> Social and political issues Standing Order Available

>>>>> Key players >>>>> Lessons to be learned

>>>>> The action >>>>> Ethics, rules and true integrity

>>>>> Accounting reforms >>>>> Source materials, including key memos and

>>>>> Corporate governance, legal and security internal documents

Includes study guide questions, answers and a Quizzer to help you earn up to five hours of CPE credit (grading fee additional).


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ENRON AND BEYOND: Technical Analysis of Accounting, Corporate Governance and Securities Issues

Published: October 2002, 430 pages.


Janice L. Ammons, Ph.D. and Julia K. Brazelton, Ph.D., Editors

This insightful book examines, in depth, the financial, accounting, management, legal and ethical issues surrounding the Enron collapse. Enron and Beyond covers Enron-related questions and issues regarding business culture, auditor independence, accounting disclosure rules, checks and balances in corporate governance systems and executive compensation and retirement plans. Also covers the roles of market watchdogs, internal auditors, government in the energy supply business and the effect of Enron on the utility industry. Includes analysis and insights of the many issues facing lawmakers, and accounting and business professionals while trying to plug loop-holes, impose new controls and prevent future “Enrons.”

Topics include:

>>>>> The Enron saga — key players, dates >>>>> Generally Accepted Auditing Standards and the and events Enron audit

>>>>> Accounting for derivatives >>>>> Independence of accountants performing the >>>>> Financial engineering with special attest function

purpose entities >>>>> Impact of Enron on the internal auditing profession

FORENSIC AND INVESTIGATIVE ACCOUNTING

Published: August 2003, 539 pages, 8 1⁄2" x 11", hardbound.

by D. Larry Crumbley, CPA, Cr.FA; Lester E. Heitger, CPA; and G. Stevenson Smith, CMA, CPA

This title offers detailed coverage of forensic accounting, one of the most timely topics in today’s challenging post-Enron environment. Forensic and Investigative Accounting is written by three top accounting and forensic teachers, and covers both litigation support and investigative accounting — examining the practical aspects of these two areas, as well as many of the newer technologicalareas. The book demonstrates and explains 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.

The book is composed of 16 chapters, which are divided into five parts.

1.1.1.1.1. Discipline and Practice of Forensic Accounting

2.2.2.2.2. Uncovering Accounting Crime

3.3.3.3.3. Courtroom Procedures and Litigation Support

4.4.4.4.4. Cybercrime

5.5.5.5.5. Business Valuation


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GAAP HANDBOOK OF POLICIES AND PROCEDURES

by Joel Siegel, Ph.D., CPA; Marc Levine, Ph.D., CPA; Anique Qureshi, Ph.D., CDA, CIA; Publishes: November, about 1,069 pages.

and Jae Shim, Ph.D Automatic Standing Order

The one-source handbook for CPAs that provides on-the-job help for applying generally accepted accounting principles and guidance in resolving issues. The latest rules, policies, procedures, disclosures and reporting requirements are covered in detail. Flowcharts are used to simplify complex concepts.

>>>>> A definitive handbook for CPAs that can also be used as a training medium

>>>>> Tables, exhibits and practice aids simplify application

>>>>> Includes financial statements, major reporting areas, foreign operations, derivatives and specialized industries

>>>>> Major reporting areas include changes, errors, consolidation, leases, pensions

>>>>> Includes free, companion CD of the entire book

MILLER CONSTRUCTION GUIDE

by Eric P. Wallace, CPA

Miller Construction Guide provides CPAs with guidance on accounting, auditing, reporting and tax considerations specific to the construction industry. Additionally, it offers guidance for special situations related to utility contractors, road builders, home construction, commercial construction and more. Work programs, practice aids, checklists and sample reports are included on a free, companion CD.

>>>>> Overview of tax rules, methodology and accounting principles

>>>>> Information on accruals and percentage of completion Publishes: May, about 1,726

>>>>> Contractor accounting, controls and auditing pages.

>>>>> Includes free companion CD with work programs, checklists and practice aids Automatic Standing Order

MILLER FINANCIAL INSTRUMENTS: A Comprehensive Guide to Accounting and Reporting

by Rosemarie Sangiuolo and Leslie F. Seidman, CPA

This unique book pulls together all of the existing accounting literature on financial instruments from the SEC, FASB, AICPA, and the EITF into one volume, organizes it logically, and describes the new requirements as simply as possible.

Sections include:

>>>>> Assets >>>>> Equity instruments

>>>>> Liabilities >>>>> Pervasive issues Publishes: November, about 800 pages.

>>>>> Derivatives Automatic Standing Order

In-depth descriptions address balance sheet content, measurements, recognizing income or expense, impairment and disclosures. Practice pointers and illustrations clarify the analysis.


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Publishes: Twice each month, about 4 pages.

MILLER GOVERNMENTAL GAAP GUIDE

by Michael A. Crawford, CPA and D. Scot Loyd, CPA

All the information practitioners involved in preparing financial statements for state and local governments need to know in one comprehensive guide! All the basics, beginning with funda-mental accounting concepts and standards through GASB statements, interpretations and technical bulletins, NCGA statements and interpretations, and AICPA information are covered clearly and concisely.

>>>>> In-depth sections on reporting government funds, propriety and fiduciary funds.

>>>>> Illustrations, figures and observations help you put concepts into practice

>>>>> Cross-reference and detailed topical index expedite in-depth research

MILLER GOVERNMENTAL GAAP PRACTICE MANUAL: Guide to GASB 34


By incorporating a worksheet approach, this guide demonstrates how governmental entities can implement the complex standards established by GASB 34. The Practice Manual provides a detailed analysis of interrelationships between the modified accrual basis of accounting and accrual basis. Emphasis is on the actual process of preparing financial statements.

>>>>> Easy to understand, plain-English descriptions

>>>>> Comprehensive checklists of items typically required on worksheets

>>>>> Exhibits and illustrations simulate actually worksheets

MILLER GOVERNMENTAL GAAP UPDATE SERVICE


Published twice a month, the Miller Governmental GAAP Update Service keeps CPAs on top of critical GASB news and other governmental accounting-related issues. Each issue provides reliable analyses of must-know, recently issued announcements, interpretations and news. An ideal supplement to the Miller Governmental GAAP Guide.


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MILLER INTERNATIONAL ACCOUNTING/FINANCIAL REPORTING STANDARDS GUIDE

by David Alexander, Professor of Accounting & Finance and Simon Archer, CPA

A clear, comprehensive analysis of international accounting standards and how they are playing an increasingly important role in globalization of capital markets. This Guide offers up-to-date information on International Financial Reporting Standards and proposed changes that could affect reporting.

>>>>> Expanded coverage includes analysis of First-Time Adoption of International Financial Reporting Standards

>>>>> Current presentation and disclosure requirements

>>>>> Separate comprehensive coverage of general and industry-specific standards

>>>>> Includes Practice Pointers that illustrate how to apply the standards

MILLER MANUFACTURING, DISTRIBUTION, AND RETAIL GUIDE

by William Wiersema, CPA, CPIM

This unique Guide is designed to help accountants who serve manufacturing, distribution and retail clients provide extra value to their clients through effective costing, inventory management, reporting, financing, mergers and acquisitions, accounting methods and tax planning and compliance.

Sections include industry overview, auditing and accounting, consulting and taxation. Each section contains checklists, observations and illustrations.

To further assist accountants and auditors, the Guide comes with a free, companion CD containing extensive checklists and other practice aids that can be printed out “as is” or customized.





MILLER NOT-FOR-PROFIT REPORTING

by Mary F. Foster, CPA; Howard Becker, CPA; and Richard J. Terrano

Miller Not-for-Profit Reporting offers solid analysis and lucid explanations, peppered with real-world examples and cautionary advice. Make it your one-stop guide to not-for-profit accounting and reporting issues.

Topics include:

>>>>> How to prepare a not-for-profit enterprise’s statement of activities, statement of cash flows and disclosures

>>>>> How to recognize the value of contributions of works of art and historical treasures

>>>>> How to report revenues from fund-raising galas and special events Publishes: November, about 520 pages.

>>>>> How to report promises to give, pledges, collections and pooled investments Automatic Standing Order >>>>> When and how to prepare consolidated financial statements for related organizations

>>>>> The laws, regulations and other standards that apply to not-for-profit organizations that receive direct or indirect financial assistance from the federal government



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MILLER REVENUE RECOGNITION GUIDE

by Scott Taub, CPA and Teresa Dimattia, CPA

Revenue is the top line on 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 to get right. Miller Revenue Recognition Guide is a comprehensive guide designed to eliminate vagueness and cut through the complexities of determining when and how to recognize revenue.

>>>>> Comprehensive coverage, organized into 13 chapters

>>>>> Includes excerpts from financial statements of public companies to use as guidelines

>>>>> Filled with observations and practice pointers to highlight consequences and identify issues

>>>>> Includes time-saving cross references and index

MILLER SEC DISCLOSURES CHECKLISTS

by Liza Prossnitz, CPA

Miller SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies. It identifies disclosure requirements for financial statements, Management’s Discussion and Analysis, and the new SEC rules mandated by the Sarbanes-Oxley Act of 2002. This book is for both 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.

>>>>> Checklists are organized by “smart” question, which leads to disclosure requirement and reference source

>>>>> Includes supplemental SEC reference material

>>>>> Free, companion CD provides electronic checklists for SEC and MD&A Disclosures and Sarbanes-Oxley compliance







U.S. MASTERTM ACCOUNTING GUIDE

by John C. Wisdom, CPA and James Hasselback, Ph.D.

CCH’s U.S. Master Accounting Guide distills key accounting, business, legal and financial information into a convenient, handy and affordable package. Hundreds of updates are reflected across the broad coverage areas, including critical tax developments, accounting standards changes, financial developments and other information affecting every chapter in the book.

With the Guide, practitioners can locate important details that may be just a little beyond their memory. Includes valuable lists, digests, illustrative tables and charts, calculations, formulas, ratios, examples and descriptive explanations to help answer client questions or provide an additional slant or solution to a complex issue.

Quick, easy-to-access facts provide answers to often complex client questions:

>>>>> Highlights of new changes affecting important accounting, financial and legal topics

>>>>> Specific business decision analysis tools

>>>>> Formulas and calculations illustrated with practical examples

>>>>> Checklists that call to mind detailed considerations

>>>>> Concise explanations of important legal and regulatory underpinnings

>>>>> Key contact information for government offices and accounting organizations


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U.S. MASTERTM GAAP GUIDE

by Bill D. Jarnagin, Ph.D., CPA

CCH’s U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights and practical explanations of accounting principles in a single affordable volume. The Guide explains and analyzes Accounting Research Bulletins, Accounting Principle Board Opinions, Financial Ac-counting Standards Board Statements, FASB Interpretations and FASB Technical Bulletins. Includes summary coverage of FASB Concept Statements, FASB Emerging Issues Task Force Abstracts, AICPA Statements of Position and selected SEC Staff Accounting Bulletins.

Publishes: July, about 1,400>>>>> Features a “What’s New In This Edition” section that reports on changes made since the pages.previous edition

Standing Order Available >>>>> Topics are grouped into sections to follow major balance sheet divisions

>>>>> Three-level approach of explanation and analysis — including flow charts, general discussion and detailed examples — makes new information easy to digest and apply

>>>>> Serves as a working guide to help practitioners find solutions to complex practice problems

>>>>> Prepares CPA Exam candidates for the portion of the Exam related to the GAAP pronouncements

>>>>> Enables clear understanding of the accounting requirements of the pronouncements

U.S. MASTERTM GAAP GUIDE U.S. MASTERTM GAAP GUIDE — ON CD CD AND BOOK BUNDLE

The power and convenience of the GAAP Guide in CCH’s award-winning research platform.

>>>>> WINDOWS® operating environment

This special value package provides you with the flexibility and speed of the Master GAAP Guide on CD, plus the desktop reference convenience of the softbound print edition, all for one low price!

>>>>> Navigate the Guide on CD easily with a user-friendly system Standing Order Available

>>>>> Sophisticated search feature pinpoints words and phrases for instant retrieval

>>>>> Hypertext links take you to cross-refer-enced information at the click of a button

>>>>> Text copy allows you to cut and paste text into presentations

>>>>> On-screen prompts get you off to a fast start

>>>>> CCH toll-free customer support provides additional technical assistance when you need it!



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A U D I T I N G

Inside...>>>>> Accounting Irregularities and Financial Fraud >>>>> Miller Audit Procedures >>>>> Auditor’s Risk Management Guide >>>>> Miller Audit Risk Assessments, Analytics and Benchmarking >>>>> CPA’s Guide to Effective Engagement Letters >>>>> Miller Compilations & Reviews >>>>> CPA’s Guide to Management Letter Comments >>>>> Miller Defined Contribution Plan Audits >>>>> CPA’s Guide to Quality Control and Peer Reviews >>>>> Miller GAAS Guide >>>>> Enron: A Professional’s Guide to the Events, Ethical Issues and >>>>> Miller GAAS Practice Manual

Proposed Reforms >>>>> Miller GAAS Update Service >>>>> Enron and Beyond: Technical Analysis of Accounting, Corporate >>>>> Miller Information Technology Audits

Governance and Securities Issues >>>>> Miller Local Government Audits and Single Audits >>>>> Forensic and Investigative Accounting >>>>> Miller Not-for-Profit Organization Audits with Single Audits >>>>> Miller Attestation Engagements >>>>> U.S. MasterTM Auditing Guide

ACCOUNTING IRREGULARITIES AND FINANCIAL FRAUD

by Michael R. Young, Esq.

The Sarbanes-Oxley Act of 2002 and the highly publicized allegations of accounting irregularities and fraudulent financial reporting have shaken up the corporate community and have led to closer scrutiny by the SEC. This authoritative guide analyzes the corporate environment that causes fraudulent financial reporting, how it spreads, the crisis it creates for a company, how to deal with it, and how to prevent it from happening in the first place. It is directed to almost everybody involved in corporate financial reporting: outside directors, audit committee mem-bers, senior executives, CFOs, CPAs, in-house lawyers and outside law firms.

Publishes: March, about 560 All relevant material is covered, including: pages.

>>>>> SEC initiatives Automatic Standing Order

>>>>> Recommendations of the Blue Ribbon Committee on corporate audit committees

>>>>> Due diligence

>>>>> Real-world instances of financial fraud

AUDITOR’S RISK MANAGEMENT GUIDE: Integrating Auditing and ERM

Publishes: April, about 586 by Paul J. Sobel, CPA pages.

Since the passage of the Sarbanes-Oxley Act, renewed emphasis has been placed on developingAutomatic Standing Order better risk management techniques to meet the expectations of high audit committees. This book

is a practical “how-to” guide that focuses on real-life scenarios rather than theory alone. It is organized into two parts: (1) Risk Management-Based Auditing, a broad overview of corporate governance, and (2) Case Studies that walk you through scenarios involving common audit areas.

>>>>> Includes 10 detailed case studies that illustrate effective tools for risk assessment, closing books, accounts payable and receivable

>>>>> Step-by-step instructions on how to execute a risk management-based audit

>>>>> Practice Pointers and Observations clarify principles

>>>>> Free, companion CD with question and answer prompts guide you through programs and checklists


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CPA’S GUIDE TO EFFECTIVE ENGAGEMENT LETTERS

by Ron Klein, J.D., CFE; Ric Rosario, CPA, CFE; and Suzanne M. Holl, CPA Publishes: July, about 866 pages.

A virtual library of every type of engagement letter you could possible need, from audit, tax Automatic Standing Orderpreparations and payroll processing to business valuations and assurance service. And, the best part is that this CPA’s Guide includes a free CD with the letters produced in an electronic format so they can be excerpted into your own correspondence.

>>>>> Two-column format with suggested wording on one side and relevant comments on the other

>>>>> Contains guidelines for financial statements, tax preparation and planning, general accounting and more

>>>>> Includes free, companion CD with templates and content you can cut and paste to your letterhead

CPA’S GUIDE TO MANAGEMENT LETTER COMMENTS

by Bert L. Swain, CPA

Developed through 20 years of auditing experience, this Guide enables a first-time management letter preparer to produce a high-quality final product like a seasoned auditor. The Guide includes hundreds of management comment examples for typical situations. Examples include the actual opening paragraph of the management letter through all critical areas generally encountered during an audit and suggested closing paragraphs.

>>>>> Conveniently organized to follow the traditional audit process

>>>>> Sections include fixed assets, sales, purchasing, accounts payable and receivable, payroll, taxes, insurance, grants and more!

>>>>> Companion CD provided so text can be extracted easily

CPA’S GUIDE TO QUALITY CONTROL AND PEER REVIEWS

by Perry M. Henderson, CPA, MPA

Here’s a straightforward, practical reference to help CPA firms formulate a quality control system and ensure effective self-regulation. Easy-to-use models of quality control policies and proce-dures suitable for various levels of practice can be quickly customized to meet your needs. It includes information on the latest Quality Control Standards, Auditing Standards, Standards for Accounting and Review Services, Standards for Attestation Engagements, and Government Auditing Standards (the Yellow Book).

>>>>> Avoid system design and implementation issues that lead to costly inefficiencies or malpractice claims

>>>>> User-friendly checklists, reports and letters

>>>>> Comprehensive guidelines and checklists are provided for implementation and self-assessment

>>>>> Contains numerous Illustrations and Practical Pointers

>>>>> Free CD for easy use and customization






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ENRON: A Professional's Guide to the Events, Ethical Issues and Proposed Reforms

by Arthur L. Berkowitz, CPA

The fallout from the Enron scandal will have long-range ramifications for the accounting and finance industries — affecting accounting/auditing standards, the financial reporting system, licensing and more. CCH’s Enron: A Professional’s Guide to the Events, Ethical Issues and Proposed Reforms provides a perspective that is missing in the day-to-day news accounts. It explains the collision of forces that led to the debacle, illuminates the deeper issues underlying the scandal and analyzes the proposed regulatory reforms.

Published: July 2002, 268 pages. Topics include:

Standing Order Available >>>>> The scandal — how it happened >>>>> Social and political issues

>>>>> Key players >>>>> Lessons to be learned

>>>>> The action >>>>> Ethics, rules and true integrity

>>>>> Accounting reforms >>>>> Source materials, including key memos and

>>>>> Corporate governance, legal and security internal documents

Includes study guide questions, answers and a Quizzer to help you earn up to five hours of CPE credit (grading fee additional).

ENRON AND BEYOND: Technical Analysis of Accounting, Corporate Governance and Securities Issues

Janice L. Ammons, Ph.D. and Julia K. Brazelton, Ph.D., Editors

This insightful book examines, in depth, the financial, accounting, management, legal and ethical issues surrounding the Enron collapse. Enron and Beyond covers Enron-related questions and issues regarding business culture, auditor independence, accounting disclosure rules, checks and balances in corporate governance systems and executive compensation and retirement plans. It also covers the roles of market watchdogs, internal auditors, government in the energy supply business, and the effect of Enron on the utility industry.

Published: October 2002, 430 Includes analysis and insights of the many issues facing lawmakers and accounting and businesspages. professionals while trying to plug loopholes, impose new controls and prevent future “Enrons.”

Standing Order Available Topics include:

>>>>> The Enron saga — key players, dates and events

>>>>> Accounting for derivatives

>>>>> Financial engineering with special purpose entities

>>>>> Generally Accepted Auditing Standards and the Enron audit

>>>>> Independence of accountants performing the attest function

>>>>> Impact of Enron on the internal auditing profession

>>>>> Utility industry restructuring — did Enron make it happen?



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A U D I T I N G

FORENSIC AND INVESTIGATIVE ACCOUNTING

by D. Larry Crumbley, CPA, Cr.FA; Lester E. Heitger, CPA; and G. Stevenson Smith, CMA, CPA

This title offers detailed coverage of forensic accounting, one of the most timely topics in today’s challenging post-Enron environment. Forensic and Investigative Accounting is written by three top accounting and forensic teachers and covers both litigation support and investigative accounting — examining the practical aspects of these two areas, as well as many of the newer technologicalareas. The book demonstrates and explains 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.

The book is composed of 16 chapters, which are divided into five parts.

1.1.1.1.1. Discipline and Practice of Forensic Accounting

2.2.2.2.2. Uncovering Accounting Crime

3.3.3.3.3. Courtroom Procedures and Litigation Support

4.4.4.4.4. Cybercrime

5.5.5.5.5. Business Valuation

MILLER ATTESTATION ENGAGEMENTS

by J. Russell Madray, CPA, CIA, CMA, CFM

This title from the Miller Engagement Series offers cost-effective approaches for conducting a wide range of attestation engagements through easy-to-read, easy-to-understand analyses and procedures. Guidelines offered in this guide will help you become efficient and effective in completing attestation engagements more profitably.

>>>>> Contains easy-to-use practice aids

>>>>> Includes checklists, questionnaires, correspondence and reports

>>>>> Free, companion CD with adaptable workpapers

MILLER AUDIT PROCEDURES


Created by experts for professionals, Miller Audit Procedures guides auditors through the initial evaluation to completion of the final report. This version has been expanded with a discussion of PCAOB Auditing Standards. It is filled with time-saving tips, cost-savings ideas and dozens of checklists, client letters, spreadsheets and sample auditor’s reports to help you save hours of time.

>>>>> Free, companion CD includes adaptable practice aids, content and worksheets

>>>>> CD provides templates that can be edited and incorporated into your reports

>>>>> Includes easy-to-use cross-references and topical index

Published: August 2003, 539 pages, 8 1⁄2" x 11", hardbound.






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A U D I T I N G

MILLER AUDIT RISK ASSESSMENTS, ANALYTICS AND BENCHMARKING

Publishes: April, about 316 by George Georgiades, CPA and Perry M. Henderson, CPA pages.

Learn how to identify and mitigate financial risks as you take advantage of opportunities that mightAutomatic Standing Order

have been overlooked in the past. This book is a valuable resource for benchmarking, analyzing and interpreting financial data. It covers the evolution of a new risk-based audit approach, materiality, internal control, analytical procedures, financial statement ratio analysis, the qualitative aspects of financial data, and it provides benchmarking case studies.

Included with the guide is a companion CD that features a powerful software program called Financial Agent. This state-of-the-art software lets you import a client’s financial data and generate reports that:

>>>>> Feature ratios analyzing a company’s liquidity, activity, debt and profitability

>>>>> Benchmark a client’s financial health against industry standards or other comparative benchmarks

>>>>> Highlight top factors that can affect a company’s performance

>>>>> Project up to five years of monthly, quarterly and annual statements that let you experiment with a number of “what if” scenarios

MILLER COMPILATIONS & REVIEWS

by J. Russell Madray, CPA, CIA, CMA, CFM

What are your responsibilities when you accept a compilation or review engagement? Miller Compilations & Reviews addresses in clear, concise terms the standard procedures that CPAs should perform. It guides you through preparation of the engagement report, discusses the “management-use only compilation” and addresses special engagements, such as the OCBOA-based financial statements and partnership financial statements. Best of all, templates, forms and papers are included on a companion CD for your convenience.

>>>>> Time-saving cross-references expedite research

Publishes: August, about 976 >>>>> Practice aids, workpapers and samples will put you on track immediately pages.




82

MILLER DEFINED CONTRIBUTION PLAN AUDITS

by Lara Stanton, CPA and William Le Roy, CPA, BDO Seidman, LLP

This hands-on audit manager maps out the entire process of auditing a defined contribution plan — from the planning stage through completion of financial statements to completion of the necessary client communications. It details guidelines for using SAS-70 reports to reduce testing and save hours of unnecessary effort, and offers clear procedures for designing samples for test populations.

>>>>> Information is derived from IRC, ERISA, AICPA, the Internal Revenue Service and the U.S. Department of Labor

>>>>> Includes heads-up alerts and problem-solving advice

>>>>> Explains when to apply full-scope vs. limited-scope guidance

>>>>> Convenient checklist format

>>>>> CD (included) contains checklists, questionnaires, model letters, workpapers and other practice aids

C C H T A X A N D A C C O U N T I N G

> > > >

A U D I T I N G

MILLER GAAS GUIDE

by Joseph V. Carcello, Ph.D, CPA and Mark S. Beasley, Ph.D, CPA

Miller GAAS Guide delivers the latest pronouncements so CPAs and other financial professionals can perform flawless engagements. You won’t find a more complete analysis of SASs, SSARs and SSAEs anywhere. Even critical SOPs are covered. But that’s only the beginning. We’ve put together in-depth interpretations of standards for auditing, quality control, attestations, compila-tions, reviews and professional ethics.

>>>>> Organization follows AICPA’s Professional Standards (Volume 1 and II) so you can reference them easily

>>>>> Updated with the latest audit interpretations

>>>>> Includes companion CD that puts practical exhibits and examples at your fingertips

MILLER GAAS PRACTICE MANUAL


A quick, comprehensive reference to the current SASs, SSAEs and SSARS. The Practice Manual has been expanded to include the Sarbanes-Oxley Act of 2002 and the PCAOB Auditing Standards. The Manual features important practice tips to help you better plan and execute accounting, auditing and attest engagements and to quickly integrate the standards into practice.

>>>>> What every practitioner should know — a discussion of specific standards, their basic require-ments and the practitioner’s essential responsibilities

>>>>> Practice issues and frequently asked questions

>>>>> Illustrations and practice aids, which include checklists, questionnaires, sample working papers, sample correspondence and sample accountant’s reports

>>>>> Free, companion CD with adaptable sample letters, reports and checklists



Publishes: September, about 1,418 pages.


MILLER GAAS UPDATE SERVICE

Publishes: Twice each month, about 4 pages per


issue.Twice each month, the Miller GAAS Update Service provides coverage of Audit Risk Alerts, SASs, SSAEs, the latest PCAOB standards, Auditing SOPs, Industry Audit Guides and more! Each issue will keep you on the leading edge of technical corrections and effective dates.

MILLER INFORMATION TECHNOLOGY AUDITS

by Xenia Ley Parker, CIA, CISA, CFSA

Written by a seasoned auditor with more than 20 years of IT audit experience, Miller Information Technology Audits provides the first practical, hands-on look at how organizations use and control information to meet business objectives. It also recommends guidelines for examining current controls and creating new procedures to protect and secure information systems.

>>>>> Proactive approach to integrating IT into audit systems

>>>>> Includes chapters on infrastructure controls, Internet, e-business, privacy, confidentiality and security and using software as an auditing tool Publishes: June, about 700

pages. >>>>> Practice aids available on a free, companion CD-ROM



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A U D I T I N G

MILLER LOCAL GOVERNMENT AUDITS AND SINGLE AUDITS

by Rhett Harrell, CPA, CGFM

Everything a CPA needs to know to perform government audits accurately and profitably! This comprehensive guide clarifies audit procedures and regulations for state and local governments, using GASB 34 and its directives on making the transition and procedures for the interim period. It prompts you every step of the way through planning, strategy, implementation and reporting procedures. The Single Audit Act and OMB Circular A-133 are covered, and a proven, eight-step single audit strategy is offered.

>>>>> Includes a time-saving, eight-step single audit strategy that simplifies planning, fieldwork and reporting

>>>>> Bonus CD with Government Finance Officer’s Association checklist, confirmation letters personal independence declaration and more!

Publishes: April, about 1,614 pages.


MILLER NOT-FOR-PROFIT ORGANIZATION AUDITS WITH SINGLE AUDITS

by Warren Ruppel, CPA

Miller Not-for-Profit Organization Audits with Single Audits combines into one comprehensive guide everything an auditor needs to perform audits of financial statements, audits in accordance with Government Audit Standards, and single audits in accordance with OMB Circular A-133. Comprehensive coverage of relevant technical literature combined with user-friendly advice based on experience results in an extremely usable, technically sound audit guide.

>>>>> Contains “Audit Cost-Savings Tips” with new insights and approaches that can save hours of audit time

>>>>> Cross-references to original pronouncements and a detailed topical index

>>>>> Appendix includes Form 990: Return of Organization Exempt from Income Tax (and Schedules)

>>>>> Includes companion CD with checklists, programs, reports, correspondence and workpapers that can be incorporated into your own reports

U.S. MASTERTM AUDITING GUIDE





by Larry Crumbley, Ph.D., CPA, Cr.FA; Douglas E. Zeigenfuss, Ph.D., CPA, CMA, CIA, CFE, CGFM, CISA; and Zabihollah Rezaee, Ph.D., CPA, CMA, CIA, CFE, CGFM

A comprehensive reference for all business professionals who require a clear, up-to-date understanding of auditing and the changes created by the Sarbanes-Oxley Act, the SEC and the Public Company Accounting Oversight Board. This Guide covers both traditional GAAS and newer PCAOB standards. The presentation is straightforward and designed to speed comprehension of new, complex areas. Sample reports and documents promote a real-world, practical understanding of complex issues.

Highlights include:

>>>>> All 26 chapters have been updated to reflect recent changes and emerging initiatives

>>>>> Chapter entitled “Ethics and Corporate Governance” addresses corporate codes of conduct

>>>>> Chapter objectives and summaries

>>>>> Supplemental teaching aids available


http://tax.cchgroup.com/Store/Products/Product+Detail.htm?cs_id=CCE-CCH-3167(CCE)&cs_catalog=TADS

> > > >

F I N A N C E

Inside... >>>>> Accounting Desk Book >>>>> Bank Accounting & Finance >>>>> Business Valuation Alert Newsletter >>>>> Business Valuation Guide >>>>> Business Valuation Sourcebook >>>>> Almanac of Business & Financial Ratios >>>>> Commercial Lending Review >>>>> Corporate Controller’s Handbook of Financial Management >>>>> Credit & Collection Manager’s Letter >>>>> Cyberfinance: Raising Capital for the E-Business >>>>> U.S. MasterTM Finance Guide

ACCOUNTING DESK BOOK

accounting topics, transactions and engagements.

>>>>> Guidelines, illustrations and step-by-step instructions simplify complex accounting issues

>>>>> Updated annually so you always have the latest information

>>>>> An electronic, searchable version of the book is provided on an accompanying CD

>>>>> Includes helpful appendices, including financial planning tables and reporting guidelines

by Tom M. Plank; Lois Ruffner Plank; and Donald Morris, Ph.D., CPA

The Accounting Desk Book is a must-have reference for CPAs and corporate financial professionals. It discusses important pronouncements from the FASB, GASB and IASB; financial reporting presentation requirements; and disclosures to help you advise clients correctly and confidently, using the most current information. In addition, this guide includes discussions of specialized

Publishes: December, about 1,114 pages.


BANK ACCOUNTING & FINANCE

by Claire Greene

Bank Accounting & Finance provides information for senior-level banking professionals on U.S. accounting and auditing rules, international standards, banking and securities regulations, investment portfolios and asset/liability management. This monthly journal keeps accountants, controllers and comptrollers, risk managers and tax professionals who work at or consult with commercial banks, up-to-date on implementing and reacting to changes by the FASB, the SEC and the IASB. Here is some recent coverage that you may have missed:

>>>>> Expanding stock options: What will be the effect on financial institutions? Publishes: Bi-monthly, about

>>>>> Effects of the Federal Home Loan Banks on commercial bank loans and profitability in Texas 48 pages per issue. >>>>> New interagency guidance on the internal audit function

>>>>> Implementing the requirements of Sarbanes-Oxley

>>>>> Trends in outsourcing finance and accounting

>>>>> And more!


> > > >

F I N A N C E

BUSINESS VALUATION GUIDE

by George B. Hawkins, ASA, CFA, and Michael A. Paschall, ASA, CFA, J.D.

This comprehensive practice aid provides you with everything you’ll need to know to take advantage of the rapid growth in business valuations. Authors George Hawkins and Michael Paschall — who perform business valuations for a wide variety of privately held corporations, partnerships and professional practices — provide practical insights, fundamental know-how and detailed, step-by-step guidance to help professionals at all levels meet the challenges and succeed in providing business valuation services. The Guide combines both an annually updated loose-leaf reference and quarterly newsletters highlighting the latest developments and trends to give you the most comprehensive, up-to-date information available.

Topics include:

>>>>> Valuation fundamentals and approaches >>>>> ESOP valuations

Alsoavailable onthe Internet

Publishes: Volume contents updated annually. Newsletter publishes quarterly, about 16 pages per issue.

>>>>> Addressing and analyzing risk >>>>> Estate and gift tax valuations

>>>>> Reaching a conclusion on value >>>>> Family limited partnership valuations

>>>>> Discounts and premiums >>>>> Litigation valuations

>>>>> Professional practical valuations >>>>> Sample valuation report

One-year subscription includes one loose-leaf volume (updated annually, 1,540 pages) and Business Valuation Alert newsletter (published quarterly, 16 pages per issue).

BUSINESS VALUATION SOURCEBOOK

by Bill Sipes, CPA/ABV/BVAL

The Business Valuation Sourcebook is the perfect reference companion for business valuation practitioners. It provides key selected business valuation cases, IRS rulings, Internal Revenue Code sections and Treasury Regulations of particular interest to the business valuation community.

Included in the Business Valuation Sourcebook are 54 important cases that have helped to shape and define how the courts look at the seminal business valuation issues, such as standard of





value, marketability and control discounts, IRS tax challenges, and much more. Rulings included are the those top Revenue Rulings issued that have helped shape and define the profession. Internal Revenue Code and Treasury Regulations sections included are those most frequently referenced in valuation engagements and controversy.

ALMANAC OF BUSINESS & INDUSTRIAL FINANCIAL RATIOS

by Leo Troy, Ph.D.

Derived from the latest available IRS data on nearly 5 million U.S. and international companies, the Almanac provides accurate performance data for 50 operating and financial factors in 192 industries.

Data for each industry is subdivided 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.

>>>>> Competitive norms for revenue and capital factors, shown in dollar amounts (includes net receivables, net property, inventories, total assets, portfolio income, etc.)

>>>>> Average operating costs, including cost of operations, pensions and benefits, and interest shown in percent of net sales

>>>>> Includes industry-wide ratios for inventory turnover, current assets to working capital, quick ratio, asset turnover and more

>>>>> Percentage analysis of debt ratio, return on assets, return on equity and profit margin

>>>>> Free, companion CD includes electronic spreadsheet that lets you input your own data to see how it measures up


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F I N A N C E

COMMERCIAL LENDING REVIEW

by Claire Greene

Commercial Lending Review is published six times a year, and covers all aspects of lending for commercial banks, community and regional banks, and other financial institutions. Its mission is to provide practical and sophisticated coverage on loan origination, pricing and loan-loss coverage, profitability measurement, small business and secured lending, marketing and other topics. This journal focuses on all aspects of corporate lending, from originating and syndicating a loan to knowing when to use a loan.

Here are some topics that were covered recently:

>>>>> Behavior Bias: The Hidden Risk in Risk Management

>>>>> An Overview of Portfolio Credit-Risk Models

>>>>> Technology Trends in Commercial Lending

>>>>> Improving the Financial Reporting Process

>>>>> Analyst Tools for Detecting Financial Report Fraud

CORPORATE CONTROLLER’S HANDBOOK OF FINANCIAL MANAGEMENT

by Jae K. Shim, Ph.D.; Joel G. Siegel, Ph.D., CPA; Nick Dauber, MS, CPA

The Corporate Controller’s Handbook of Financial Management is a comprehensive source of practical solutions, strategies, techniques, procedures and formulas covering all key aspects of accounting and financial management. It features important developments in government rules, accounting procedures, taxation and information technology. It includes the information CFOs, Managers and Controllers need to diagnose a firm’s financial health, boost financial results, cut costs and avoid unpleasant surprises.

>>>>> Quick answers to day-to-day questions

>>>>> Examples, checklists, step-by-step instructions and other practical working tools simplify complex issues

>>>>> Over 60 chapters cover everything from SEC reporting, GAAP analysis, audit, and financial analysis to taxes and mergers

CREDIT & COLLECTION MANAGER’S LETTER

This monthly newsletter delivers invaluable updates on credit procedures, collection practices, legal problems, financial analysis and bankruptcy proceedings. It can also help avoid costly lawsuits by making managers aware of current legal trends. Sections on relationship building help credit managers deal with the sales department and improve customer relations to increase credit and collection success.

Quick-read format and concise writing style make legal, technical and other complex information easy to comprehend.

Addresses a broad range of topics, including:

>>>>> Credit and collection law

>>>>> Monthly consumer credit column

>>>>> Credit and collection trends

>>>>> Credit collection strategies

>>>>> Credit and collection questions and answers


Publishes: May, about 1,644 pages.


Publishes: Monthly, about 12 pages.


> > > >

F I N A N C E

CYBERFINANCE: Raising Capital for the E-Business

by Martin B. Robins, J.D.

This guide is a great source for professional advisors to e-businesses, financial institutions and other sources of capital, and e-business owners and managers. While the focus is on obtaining financing for e-business ventures, this book also lays a solid business start-up foundation by exploring the many considerations in choice of entity selection and organization, as well as the legal requirements and challenges for e-businesses based in securities law. This discussion creates a context in which the financing issues and techniques can be understood in their relation to the legal framework.

Topics include: Published: June 2001, 432

>>>>> Introduction to e-business >>>>> Capital raising for growthpages.

Standing Order Available >>>>> Choice of entity — laying the foundation for >>>>> A note about the accounting process the capital-raising process

>>>>> Later-stage capital raising and capital >>>>> Implications of the securities laws harvesting >>>>> Capital raising for the early stage company

Cyberfinance provides the background on capital-raising sources and procedures needed to make it through the start-up, growth and later stage capital raising and capital harvesting phases.

U.S. MASTERTM FINANCE GUIDE



Compiled by financial experts, the Master Finance Guide contains the latest practical information professionals need to set a solid foundation and guide them through every stage of financial management, from forecasting and planning to setting objectives and making long-term decisions. This comprehensive guide offers excellent advice on what to look for, what to do and how to do it in a logical, easy-to-follow format. Comprehensive sections cover new developments, certificates, tools, financial decision-making, risk and reward, obtaining financing, investment and financial aspects for mergers, acquisitions and overseas operations.

>>>>> Reference lists, tables and charts included

>>>>> Explanations laid out and organized to save time and improve productivity

>>>>> Includes sections on overseas operations crucial to multinational companies

>>>>> An ideal, hands-on how-to guide for beginners and a definitive reference for the career professional


> > > >

F I N A N C I A L A N D E S T A T E P L A N N I N G

Inside...>>>>> Asset Protection Planning Guide >>>>> Asset Protection Strategies >>>>> Closely Held Businesses in Estate Planning >>>>> Drafting the Estate Plan: Law and Forms >>>>> Education Savings Planning Guide, Including 529 Plans >>>>> Estate & Gift Tax Handbook >>>>> Estate & Retirement Planning Answer Book >>>>> Estate Planner’s Guide to Income in Respect of a Decedent >>>>> Estate Planning >>>>> Estate Planning for California Residents >>>>> Estate Planning Strategies After Estate Tax Reform >>>>> Family Trust Planning Guide >>>>> Federal Estate & Gift Taxes: Code and Regulations, Including

Related Income Tax Provisions >>>>> Federal Income Taxation of Estates, Trusts & Beneficiaries >>>>> Financial and Estate Planner’s Desk Reference Set >>>>> Financial and Estate Planning Guide

>>>>> Financial Planning for Older Clients >>>>> Guide to Estate, Tax and Financial Planning

with Stock Options >>>>> Income Taxation of Fiduciaries and Beneficiaries >>>>> Investment Tax Planning Guide >>>>> IRS Valuation Training for Appeals Officers Coursebook >>>>> Journal of Practical Estate Planning >>>>> Journal of Retirement Planning >>>>> Multistate and Multinational Estate Planning >>>>> Multistate Guide to Estate Planning >>>>> Practical Guide to Estate Planning >>>>> Price on Contemporary Estate Planning >>>>> Retirement Planning Guide >>>>> Taxation of Individual Retirement Accounts >>>>> U.S. MasterTM Estate and Gift Tax Guide >>>>> Understanding Business Buy-Sell Agreements >>>>> Wealth Management

ASSET PROTECTION PLANNING GUIDE: A State-of-the-Art Approach to Integrated Estate Planning

by Barry S. Engel and David L. Lockwood

This Guide provides a wealth of practical advice and expert insight on protecting property from creditors, government agencies, third-party litigants and others. This Guide covers every aspect, including types of asset protection plans, when to use them, why to use them, and which coun-tries provide protection. It describes the complex mix of the various tools and techniques available to the planner in designing successful, solid plans.

The Asset Protection Planning Guide includes Practice Tools and insightful “how-to’s” in order to Publishes: November, aboutbuild a solid plan, including: 630 pages.

>>>>> Engel ladder of asset protection vehicles Standing Order Available

>>>>> Model foreign asset protection diagram and asset protection trust structures

>>>>> Asset protection control/benefit scale

>>>>> Sample anti-duress clause

>>>>> Sample documentation language

>>>>> Sample fee agreement

>>>>> Sample trust agreement


> > > >



Publishes: April, about 1,824pages. Loose-leaf format.


CLOSELY HELD BUSINESSES IN ESTATE PLANNING

by Edwin T. Hood, J.D., LL.M. (Taxation); John J. Mylan, J.D., LL.M. (Taxation); and TimothyO’Sullivan, J.D., LL.M. (Taxation)

Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer taxsystem, inter vivos gifting strategies, valuation freezes, intra-family sales, buy-sell agreements, themarital deduction, planning strategies for retirement income distributions, and valuation ofclosely held business interests. This easy-to-use reference provides complete and comprehensivecoverage of the strategies and practices for protecting a closely held business while limiting thetax burden on the estate’s owner.

>>>>> One well-organized, easy-to-use reference contains current law and best practice guidelines

>>>>> Guidelines on using family limited liability partnerships, limited liability companies,S corporations and C corporations to accomplish estate planning goals

>>>>> Includes tables on cited Internal Revenue Code Sections, private letter rulings, and final andproposed Treasury Regulations

Publishes: Updated throughNovember, about 749 pagesin 2 volumes. Hardbound.


ASSET PROTECTION STRATEGIES

by Lewis J. Saret, J.D. and Lewis D. Solomon, Professor of Law

A two-volume reference for attorneys, accountants and financial planners that provides a solidfoundation and the tools required to implement asset protection strategies.

Volume I, entitled Tax and Legal Aspects, offers authoritative, practical guidance in designing anasset protection plan. You’ll get answers to key questions and find new methods and strategies.There’s insightful analysis on how prudent asset protection may build transfer tax savings, how tolegally protect assets through a choice of business entity, domestic and offshore trusts, concur-rent property ownership, and more. You’ll also discover answers to key questions such as whyliability insurance is no longer a fail-safe way to protect assets.

Volume II provides the tools and forms, including difficult-to-locate offshore trust forms and IRSforms, needed to put an asset protection plan into effect. Coverage includes commentary forcreating business entities, domestic trusts and forms for U.S. tax compliance. There are alsochecklists to ensure that you use these forms properly.

>>>>> Clarifies applicable rules, strategies and fraudulent conveyance concepts

>>>>> Covers domestic and foreign trusts and compliance

>>>>> Includes forms on a CD for easy access

>>>>> Reflects the 2005 Bankruptcy Bill

> > > >


DRAFTING THE ESTATE PLAN: Law and Forms

by David A. Handler, J.D. and Deborah V. Dunn, J.D. of Kirkland & Ellis LLP

Drafting the Estate Plan is a two-volume resource that explains how to work with transfer tax andtrust laws to best serve the needs of your clients.

Volume I contains the laws, rules and regulations you need to be familiar with, along withcommentary on the pitfalls and opportunities created by each rule. Each case is discussed alongwith guidelines on why, when, and how to implement them.

Volume 2 includes user-friendly forms with detailed annotations that provide practical informationregarding the meaning and consequences of the provisions and the alternatives. These forms allowusers to convert the knowledge and advice from Volume 1 into actual practice with great ease.

Forms, provided on a free companion CD, can immediately be incorporated into estate plans.

Appendices include:

>>>>> Tax changes under EGTRRA >>>>> Table of Internal Revenue Code Sections

>>>>> Qualified Subchapter S Trust Election under >>>>> Table of Treasury Regulations

Section 1361(D)(2) >>>>> Table of revenue rulings, procedures, notices,

>>>>> Trustee Election for Electing Small Business letter rulings and other rulings

Trust under Section 1361(E)(3) >>>>> Table of cases

EDUCATION SAVINGS PLANNING GUIDE, Including 529 Plans

by Karen P. Schaeffer, CFP and James L. McCoy, MST, CPA

CCH’s Education Savings Planning Guide, Including 529 Plans provides insightful guidance in the burgeoning and complex college savings planning area. This practical guide covers the important financial planning topics, describes the many savings and paying opportunities, and illustrates the processes and tasks with an abundance of special tools.

Fundamental concepts and approaches are examined, such as the need for early planning, current costs of education and estimating future college costs and choosing the school.

Other topics include:

>>>>> Strategies for developing a savings plan >>>>> Private prepaid tuition plans

>>>>> Strategies enhanced by EGTRRA 2001 >>>>> Hope scholarship credit

>>>>> Section 529 plans >>>>> Lifetime learning credit

>>>>> Education IRAs >>>>> And much more!

Also provides planning tips, pointers, examples and cautions throughout. Planning tools include a financial aid phone directory, glossary, college preparation checklist, campus visit checklist, client budget worksheet, special data sheet on savings bond exclusions, illustrated federal tax forms and more.

Publishes: Updated through October, about 2,100 pages in 2 volumes. Loose-leaf format.


Published: April 2003, 330 pages.



> > > >


Publishes: June, about 1,162 pages. Loose-leaf format.


Publishes: August, about 1,140 pages.


Publishes: November, about 472 pages. Loose-leaf format.


ESTATE & GIFT TAX HANDBOOK


The Estate & Gift Tax Handbook is a practical exploration of federal estate and gift taxation. Providing timely and effective advice on practice and procedure, the Handbook is an important resource for estate-planning practitioners, fiduciaries and attorneys, particularly at a time when repeal of the estate tax is planned. This book contains the information and tools to arrange a person’s affairs, both before and after death, minimize the estate and gift tax burden, and maximize wealth transfers through lifetime and testamentary giving. It is written in concise, jargon-free language.

Topics from the latest edition include:

>>>>> Inflation adjustments affecting estate planning

>>>>> Revised gift and estate tax forms

>>>>> Update on fraudulent trust schemes and details on IRS’s initiative against abusive trust arrangements

>>>>> Update on the election to treat a revocable trust as part of an estate

>>>>> Discussion of charitable remainder trust distribution regulations and sample forms released by the IRS for charitable remainder annuity trusts

ESTATE & RETIREMENT PLANNING ANSWER BOOK

by William D. Mitchell, J.D.

The Estate & Retirement Planning Answer Book provides quick, authoritative answers to help identify the best strategy for integrating retirement plan distributions with a client’s estate plan, and to choose the plan that best meets the client’s needs, all while complying with federal requirements and tax rules.

Coverage includes such topics as the final minimum distribution rules for individual retirement accounts, qualified plan distributions, usage of insurance as a qualified plan asset and legislative changes. Examples and practice pointers are included to clarify IRS regulations and provide cautions concerning common pitfalls.

Highlights of the latest edition of the Answer Book include:

>>>>> Discussion of qualified revocable trusts >>>>> Explanation of QDRO distribution rules

>>>>> Expanded discussion of case law on proceeds >>>>> Revised discussion on the treatment of capital in a decedent’s gross estate gains and losses for income tax purposes

>>>>> Discussion of the fractional interest discount >>>>> Updated case law on bankruptcy protec-

>>>>> Update of case law on the control premium tion of qualified retirement plan assets

ESTATE PLANNERS’ GUIDE TO INCOME IN RESPECT OF A DECEDENT

by Alan S. Acker, Esq.

The most comprehensive resource available solely devoted to the subject of IRD. This practical, comprehensive book addresses IRD in all its intricacies and nuances. Estate Planners’ Guide to IRD makes this topic comprehensible, while it helps practitioners avoid the pitfalls and problems that often surface in this area. Practitioners often have difficulty identifying items of IRD. Not only is this book designed to help them determine what is IRD, but it makes it easy to apply the law once the item of IRD has been identified.

Appendices provide comprehensive reference guidance:

>>>>> Internal Revenue Code sections >>>>> Items of IRD

>>>>> Regulations sections >>>>> Suggested language for wills and trusts

>>>>> Revenue rulings >>>>> Comprehensive examples


> > > >


ESTATE PLANNING (6th Edition)

by the late A. James Casner and Jeffrey N. Pennell, Professor of Law

This definitive three-volume resource brings the estate planning professional up-to-date on ongoing developments and underlying law. Estate Planning provides the most in-depth, practical coverage of estate planning practice, from complex transfer laws and essential strategies to inter vivos gifts and post-mortem activities. Providing detailed analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this invaluable reference offers exhaustive coverage of the laws and practices essential to creating comprehensive estate plans, including advice on opportunities to escape (or shift) the tax burden in a variety of situations.

Topics include:

>>>>> Volume One: Wills, trusts, income taxation and inter vivos transfers

>>>>> Volume Two: Wealth transfer taxation, nonprobrate transfers, concurrent and future interests

>>>>> Volume Three: Powers of appointment, charitable and marital deduction planning and postmortem estate planning

ESTATE PLANNING FOR CALIFORNIA RESIDENTS

by Milton Berry Scott, J.D.

Estate Planning for California Residents provides you with solid grounding in California estate planning, with special attention to community property issues. The book is a concise guide for the California practitioner, whether accountant, attorney, financial planner or other professional. It is written in plain English, so even non-professionals can attain a solid foundation on the basic issues that will enable a more effective relationship with their advisors.

In addition to its popularity as a handy guide for practitioners and taxpayers, Estate Planning for California Residents has been popular as a text in community college and adult education programs that focus on educating consumers.

Topics include:

>>>>> Title to assets

>>>>> Property ownership by husband and wife

>>>>> Incapacity

>>>>> Wills and intestate succession

>>>>> Probate

>>>>> Federal estate tax

>>>>> Trusts and gifts

>>>>> Charitable giving

>>>>> Life insurance, annuities and employee benefits

Publishes: Updated through May, about 3,500 pages in 3 volumes. Loose-leaf format.





> > > >


ESTATE PLANNING STRATEGIES AFTER ESTATE TAX REFORM:Insights and Analysis

by Charles D. Fox IV, J.D. and Thomas W. Abendroth, J.D. of Schiff Hardin & Waite, Chicago

Advises on estate planning strategies in light of the Economic Growth and Tax Relief Reconciliation Act of 2001. This insightful guide helps you understand how the legislation repealing the estate tax affects planning strategies — both during the period in which the taxes are phased out and after the phase-out. Using numerous examples, this helpful reference explains how the new law works, what new planning opportunities are available, and what planning techniques are now rendered unnecessary by legislation.

Published: August 2001, 152 pages. Topics include:

>>>>> Continued need for estate planning >>>>> Charitable planning

>>>>> Proper and out-of-date techniques >>>>> Continued use of trusts for asset management and protection

>>>>> Planning during the phase-out period >>>>> Use of trusts for income tax planning and

>>>>> Planning after full repeal avoiding gift tax

>>>>> Planning scenarios for different taxpayers >>>>> Dynasty trusts

>>>>> Capital gains tax and dealing with the >>>>> Joint trusts

complexities of carryover basis >>>>> Impact of repeal on different branches of the

>>>>> Planning in light of retirement plan and estate planning profession

IRA provisions changes

FAMILY TRUST PLANNING GUIDE

by Charles M. Aulino, J.D., LL.M.

Family Trust Planning Guide clarifies the many aspects of trusts in practical, easy-to-understand terms. It is designed to help the financial consultant gain the knowledge and skills required to analyze client goals and integrate them into the best strategy with the most appropriate trust design. The Guide explains how trusts can shield assets and save taxes. Property ownership, probate, basic trust distinctions, trust management, designing beneficiary interests and trust strategies are all thoroughly examined. Practical sample case studies demonstrate how trusts can be used successfully in real-life client situations.

Publishes: August, about 454 pages. Topics include:

Standing Order Available >>>>> Designing a family trust fund >>>>> Federal income taxation of trusts

>>>>> Assets held in trust funds and investment >>>>> Charitable trusts management >>>>> Professional services for trusts and settlement

>>>>> Total return and asset protection trusts of accounts


> > > >



Publishes: Updated throughApril, about 1,100 pages.Loose-leaf format.


FEDERAL INCOME TAXATION OF ESTATES, TRUSTS & BENEFICIARIES

by M. Carr Ferguson, J.D.; the late James J. Freeland; and Mark L. Ascher, Professor of Law

Federal Income Taxation of Estates, Trusts & Beneficiaries provides step-by-step guidance through themaze of choices and problems involved in wealth planning and reporting corresponding incometaxes. This guide addresses such complexities as preparation of the decedent’s final return,characterization of income in respect of a decedent, computation of distributable net income(DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules,the grantor trust rules, and the rules relating to split interest charitable trusts. Also included is asection on the executor’s personal liability for Federal Income Taxes of the decedent and estate.Updated with the latest regulations and developments through April, 2005.

Publishes: May, about 1,600pages.


FEDERAL ESTATE AND GIFT TAXES: Code and Regulations,Including Related Income Tax Provisions

Federal Estate & Gift Taxes is an indispensable single-source compilation of the estate and gift taxlaw. It contains the full, official text of the estate, gift and generation-skipping transfer taxprovisions of the Internal Revenue Code and corresponding Final, Temporary and ProposedRegulations. Sections of the income tax Code that relate to estate and gift taxes are also included.This helpful reference features a reader-friendly format, with an expanded 7-1/4" x 10" oversizedpage and larger type fonts for easier reading.

>>>>> Reflects recent statutory and regulatory developments

>>>>> Presents, in tabular form for quick reference, the unified transfer tax rates and the income taxrates applicable to estates and trusts

>>>>> Parallel arrangement by Code section ensures efficient research and a Table of Contentsprovides easy location of the contents by subject

FINANCIAL AND ESTATE PLANNER’S DESK REFERENCE SET

This valuable bundle is the perfect way to build a strong, comprehensive library of powerfulresources — for a tremendous savings. With the Financial and Estate Planner’s Desk Reference Set,you’ll receive a collection of CCH’s top-selling financial and estate planning books.

You’ll get the most current editions of our most popular financial and estate planning books:

>>>>> Retirement Planning Guide

>>>>> Financial and Estate Planning Guide

>>>>> Asset Protection Planning Guide

>>>>> U.S. Master™ Estate and Gift Tax Guide

>>>>> U.S. Master™ Compensation Tax Guide

>>>>> Estate Planning Strategies After Estate Tax Reform

>>>>> Financial Planning for Older Clients

>>>>> Investment Tax Planning Guide

>>>>> Individuals and Small Business Tax Planning Guide

>>>>> Education Planning Guide, Including 529 Plans

>>>>> Federal Estate and Gift Taxes: Code and Regulations

Contents include:

>>>>> Income tax meaning of estates and trusts

>>>>> Decedent’s income tax liability for the yearof death

>>>>> Partnership interests

>>>>> Distributable net income

>>>>> Passive activity rules

>>>>> The throwback rule

>>>>> Grantor trusts

> > > >


FINANCIAL AND ESTATE PLANNING GUIDE



This valuable guidebook aids financial and estate planning professionals in structuring, tailoring and administering plans to meet their clients’ needs effectively. The Guide clearly explains the most important techniques used to set and meet the financial goals of clients and their families, and it fully reflects the law changes, as well as regulatory and practice develop-ments to date of publication.

The book is divided into four sections:

1.1.1.1.1. General Principles and Techniques: Discusses the art of planning, client analysis, charitable giving, using trusts, life insurance and annuities, employee benefits, wills and numerous critical components of the overall plan

2.2.2.2.2. Special Situations: Covers planning considerations for specific types of individuals and situations, including executives and professionals, business owners, partners, farmers and ranchers, the elderly and more.

3.3.3.3.3. Building the Estate: Provides an in-depth review of investment vehicles and financial planning strategies, family income-splitting techniques, year-end and new year tax planning, maximizing deductions and reducing taxes, social security, medicare and medicaid, and more.

4.4.4.4.4. Planning Aids: Includes tax rate schedules, life expectancy tables, sample interest rate tables and other useful tools

FINANCIAL PLANNING FOR OLDER CLIENTS

Published: September 2000, 396 pages.


by James E. Pearman, Jr., CPA/PFS, CFP

As life expectancy is increasing and more people are surviving well beyond age 65, the need for specialized financial planning advice is growing. Financial Planning for Older Clients guides you through the complex issues faced by older individuals and helps you provide practical recommendations to clients. It provides a basic, practical understanding of the many issues faced in financial planning for clients as the clients age, live out their golden years, and prepare for their deaths. These are not issues easily faced by many clients, but they are issues that, when addressed thoughtfully and thoroughly, improve the quality of life of the client and his or her family.

Helpful charts, sample documents, checklists and questionnaires are provided to assist you in developing strategies and in helping your clients make appropriate decisions.

Topics include:

>>>>> Planning process for the older client

>>>>> Income sources

>>>>> Retirement planning tax considerations

>>>>> Special investment planning issues

>>>>> Asset protection strategies

>>>>> Long-term care insurance

>>>>> Continuing care retirement communities

>>>>> Planning for incapacity

>>>>> Planning for the terminally ill

>>>>> Estate planning issues


> > > >


GUIDE TO ESTATE, TAX AND FINANCIAL PLANNING WITH STOCK OPTIONS

by Carol Ann Cantrell, J.D., CPA

The unique features inherent in stock options raise questions on how and when they are taxed, valued and recorded for financial statement purposes. Disputes over stock options also arise over what government entity has taxing jurisdiction, who has a legitimate claim to them in death, divorce and bankruptcy, and whether they can be transferred at all. This comprehensive guide provides the answers with cradle-to-grave coverage of the tax, estate and financial issues associated with stock options. It is designed for estate, tax and financial planners, and insiders and individuals who want to maximize the value of stock options in a variety of life circumstances.

>>>>> Current, up-to-date information about the major tax and financial areas affecting stock options

>>>>> Practical advice provided through examples, planning notes and forms

>>>>> Subject areas span many professional disciplines to fill educational gaps, including down markets, bankruptcy, divisions pursuant to divorce, Section 83(b) elections and more

INCOME TAXATION OF FIDUCIARIES AND BENEFICIARIES

by Byrle M. Abbin, J.D., CPA

Income Taxation of Fiduciaries and Beneficiaries is designed to help the practitioner obtain the mostadvantageous outcomes for fiduciary and beneficiary clients through step-by-step guidance onfederal and state taxation of fiduciary income. This two-volume set covers the broad range ofcomplex issues from charitable remainder trusts to Nexus rules and their effect.

Covers hot topics, including:

>>>>> IRC §643 revised definition of trust accounting income to reflect changes under state laws

>>>>> Detailed analysis of proposed regulations on ordering rules, including the 15 percent top ratefor qualified dividends and investment assets, and “worst out first” principle

>>>>> Tax-free contributions to CRTs

>>>>> Disqualified acts allowed by the IRS

>>>>> Utilization of court-approved reformation to overcome otherwise disqualifying events

>>>>> Analysis of the Tax Court’s decision on material participation involving a passive activity

>>>>> How portions are determined in a QTIP trust for implementing the grantor trust rules

>>>>> And more!

INVESTMENT TAX PLANNING GUIDE

Investment Tax Planning Guide draws on a multitude of well-documented research findings and provides specific guidance to help advisers develop tax-advantaged investment strategies for their clients. It presents current investment practices and techniques, investment vehicles, hot buttons and issues clearly and succinctly. The Guide is fully updated to reflect relevant changes in tax laws and new developments and research. It also offers an insightful analysis of newer investment vehicles, including index mutual funds, exchange traded funds, sector funds and tax-enhanced mutual funds.

The Guide is presented in two parts:

>>>>> Part One — Portfolio Perspective: Practical Tax Planning Strategies for Investing with Stocks, Bonds, Real Estate, Derivatives and Annuities: Describes how investors holding these asset types can apply practical tax reduction strategies to optimize their performance

>>>>> Part Two — Practical Tax Planning Strategies for Charitable Contributions, College Funding, Retirement Funding, and Gifts and Estates: Describes tax reduction strategies that can be utilized to achieve goals in each of these areas, with emphasis on evaluating and making the best choice from the vehicles available



Publishes: June, about 1,860 pages in 2 volumes.





> > > >


Published: March 1998, 420 pages.

Print


Internet

Publishes: Bi-monthly; includes archive issues.

IRS VALUATION TRAINING FOR APPEALS OFFICERS COURSEBOOK

This helpful reference provides an inside look at the methods of the IRS regarding valuation issues for income, estate and gift tax purposes, assets contributed to charities, casualty losses, corporate liquidations and much more. This is the actual manual used by the IRS to train its appeals officers on valuation issues — a subject that permeates all areas of tax law and affects thousands of taxpayers annually. It discusses basic valuation concepts and the IRS’s view on how to apply them to specific factual situations. With invaluable insights into the major valuation problem areas, as well as numerous references and selected reproductions of the law, regulations, rulings and cases, this guide is a must for anyone going head-to-head with the IRS on valuation issues.

Topics include:

>>>>> Service concepts and procedures >>>>> Restrictive agreements/buy-sell agreements

>>>>> Real estate >>>>> Valuing intangible assets

>>>>> Valuation of art objects and collectibles >>>>> Restricted securities and investment

>>>>> Valuation of closely held corporations company valuations

>>>>> Valuation of closely held business interests >>>>> Valuation of preferred stock

>>>>> And more!>>>>> Discounts

JOURNAL OF PRACTICAL ESTATE PLANNING

This Journal covers the technical and legal aspects of practical estate planning and then goes beyond to discuss the philosophical, emotional and psychological factors that influence the planning process. It’s packed with valuable estate planning strategies that offer advice on how to incorporate client-centered and values-based planning into an existing practice, mixing philan-thropic estate planning strategies with the traditional. The Journal offers valuable advice from experienced practitioners who provide sound, practical guidance to help simplify even the most complex estate planning strategies.

Also available

as a Print/

Internet bundle

Regular columns and in-depth articles written by leading experts in the field cover such topics as:

>>>>> Valuation adjustment and strategies >>>>> The philosophy of money and wealth

>>>>> Philanthropic estate planning >>>>> Innovative technology advancements

>>>>> Client-centered practice management >>>>> Advanced planning strategies

The editors-in-chief for CCH’s Journal of Practical Estate Planning are Barbara Culver, CFP, CLU, ChFC and John J. Scroggin, J.D.

JOURNAL OF RETIREMENT PLANNING

This Journal is dedicated entirely to the complex and evolving issues surrounding retirement planning. This insightful publication delivers tested, cutting-edge guidance on one of the most important aspects of financial planning and is packed with strategies and techniques for optimiz-ing your clients’ retirement goals. You’ll find valuable analysis of financial and estate planning techniques, new technologies and best practices for building a successful retirement planning practice. Best of all, it’s written by experienced professionals worth listening to. They are not only frequent speakers and acknowledged experts in their subject areas, they’re also successful practitioners who meet with clients face-to-face and offer advice every day.

Print The editor-in-chief is Robert S. Keebler, CPA, MST, a partner with Virchow, Krause & Company.

Publishes: Bi-monthly, about Topics include:


48 pages per issue. >>>>> Insurance planning >>>>> Best practicesInternet

Publishes: Bi-monthly; >>>>> Asset allocation >>>>> Distributions and special situations

includes archive issues. >>>>> Estate planning >>>>> Retirement plan strategies >>>>> Technology >>>>> Issues of aging


> > > >


MULTISTATE AND MULTINATIONAL ESTATE PLANNING

by Jeffrey A. Schoenblum, J.D.

This two-volume set analyzes the legal aspects of individual wealth transfers across state and national boundaries and seeks to develop workable strategies for the attorney involved with a multijurisdictional client. The set is divided into six parts. Part I provides an overview of the topic. Part II is concerned with professional issues, particularly malpractice problems across state and national lines. Part III investigates the ties that influence which law is chosen to resolve legal questions that arise in the multijurisdictional setting. Part IV addresses specific restrictions on testamentary freedom. Part V deals with the intricacies of choice of law involving wills, trusts and estates. Part VI addresses tax matters at the multistate and multinational levels.

New edition highlights include:

>>>>> Comprehensive updating of recent developments in case law, statutes, treaties and codes

>>>>> Additional discussion concerning translation of foreign wills and the duty to identify foreign heirs

>>>>> Substantial additions to the authorities concerning multijurisdictional estate and trust administration

>>>>> Updated and revised state and foreign charts

MULTISTATE GUIDE TO ESTATE PLANNING

by Jeffrey A. Schoenblum, J.D.

Multistate Guide to Estate Planning gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection.

The volume’s easy-to-use format lets the estate planning professional readily locate information concerning one state’s treatment of a particular issue — or compare the treatment required by several states — all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions.

Highlights include:

>>>>> Charts analyzing the critical questions associated with the rule against perpetuities

>>>>> Revised tax charts summarizing the states’ tax treatment of trusts and estates

>>>>> State-by-state summary of the current estate tax situation

>>>>> Updated charts for new statutes and cases

PRACTICAL GUIDE TO ESTATE PLANNING

by Ray Madoff, J.D., LL.M. (Taxation); Cornelia R. Tenney, J.D., LL.M. (Taxation); and Martin A. Hall, J.D.

Practical Guide to Estate Planning provides a clear overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. This book provides practice-oriented detail and includes a well-annotated collection of forms that will appeal to many experienced estate planners. This reference, with its wealth of basic information and impressive assortment of forms and support materials, offers something of interest for everyone. Its clarity and clean organization, augmented by well-constructed examples, practice tips, diagrams and charts, make it a work that will be useful to both the newcomer and the experienced practitioner in the field.

Publishes: Updated through November, about 3,050 pages in 2 volumes, hardbound.


Publishes: July, about 1,248 pages.


Publishes: Updated through October, about 864 pages. Hardbound.



> > > >



Publishes: April, about 1,088pages.


TAXATION OF INDIVIDUAL RETIREMENT ACCOUNTS

by David Cartano, J.D.

Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable toindividual retirement accounts. The first part of the book discusses all of the different types ofIRAs, including the Roth IRA, the education IRA, the SIMPLE IRA and the deemed IRA. Thesecond part discusses the various areas of tax law relating to the operation and administration ofan IRA. There is a separate chapter on each area of the tax law. The third part of the book dealswith taxation of distributions from an IRA, including premature distributions, minimum distribu-tions during lifetime and after death, withholding taxes and estate taxes. It also deals with the taxrules applicable to the different types of the beneficiaries receiving distributions from an IRA.

>>>>> Updates reflecting the changes made by recent legislation, including the American JobsCreation Act and Working Families Tax Relief Acts of 2004

>>>>> Transition rules applicable to IRAs

>>>>> New requirements for a Roth IRA recharacterization

>>>>> Guidelines on extensions of time for recharacterization of a Roth IRA contribution or conversion

>>>>> Rules and guidance on Education Roths

>>>>> IRA rollover contributions combined with regular contributions to a traditional or Roth IRA

>>>>> And more!

Publishes: December, about360 pages.


RETIREMENT PLANNING GUIDE


The Retirement Planning Guide explains the basic concepts and provides a wealth of ideas, suggestionsand strategies for professionals who advise clients on retirement planning. This practical Guidediscusses setting and meeting retirement goals, accumulation strategies, distribution strategies, lifeinsurance, Social Security, medical coverage, where to retire, considerations for business owners,estate planning as it relates to retirement, and much more. It provides practical, plain-Englishcommentary and analysis of issues that involve both the “art” and “science” of retirement planningthat can help practitioners optimize their clients’ retirement goals and avoid problems.

>>>>> Includes a free, companion CD with more than 50 practice tools, such as worksheets, clientquestionnaires, checklists, samples forms and much more

>>>>> Sections include an overview, building up retirement income, qualified plan and IRA strategies,life insurance and annuities, early retirement, special considerations for business owners,distribution strategies and more

Publishes: Updated throughSeptember, about 1,700pages. Hardbound.


PRICE ON CONTEMPORARY ESTATE PLANNING

by John R. Price

A wealth of information and expertise from the noted expert in estate planning, John R. Price.This comprehensive single-volume estate planning resource is based on sound theory, with real-life examples, ready-to-adapt forms and checklists. Providing theoretical grounding and apractice-oriented approach, Price shows how to handle the full range of estate planning prob-lems and techniques, including:

>>>>> Client counseling

>>>>> Durable powers of attorney

>>>>> Living wills

>>>>> Private annuities

>>>>> Charitable remainder trusts

>>>>> Life insurance

>>>>> Lifetime noncharitable gifts

>>>>> Closely held business interests

>>>>> Community and marital property

>>>>> Retirement plans and IRAs

>>>>> Post-mortem planning

>>>>> Professional responsibility

>>>>> And more!

> > > >


U.S. MASTERTM ESTATE AND GIFT TAX GUIDE

CCH’s U.S. Master Estate and Gift Tax Guide is designed for tax advisors and estate planning professionals involved in preparation of federal estate and gift tax returns and tax payment. This trusted resource provides concise, up-to-date discussions of recent statutory and regulatory law change, court decisions, IRS rulings, and changes in the regulations affecting the estate, gift and generation-skipping transfer taxes. As a bonus, a special detachable Quick Tax Facts card in the book provides at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. Special features include:

>>>>> Appendices with tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates

>>>>> Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms

>>>>> Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to enable practitioners to 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

>>>>> A detailed Topical Index to assist in quickly locating specific points discussed in the volume

UNDERSTANDING BUSINESS BUY-SELL AGREEMENTS

by Jeremiah K. Murphy, CPA

Buy-sell agreements are valuable tools that allow for an orderly transfer of ownership and the likely continuation of a business long into the future. This comprehensive guide explains why, when and how to use buy-sell contracts and all the provisions of the contract in a concise, easy to compre-hend manner. Explanations of what triggers the agreement, valuing the interest to be transferred, and paying the purchase price are all addressed as they relate to regular corporations, S corpora-tions and partnerships and LLCs. Buy-sell agreements as a tool for estate planning is also covered.

>>>>> Planning Pointers and Cautions highlighted throughout

>>>>> Sample corporate buy-sell agreement for Corporations and S Corporations

>>>>> Revenue Ruling 59-60 for reference on valuation

>>>>> Illustrative diagrams for cross-purchase agreements and stock repurchase agreements

>>>>> Comparison chart for entity buy-back agreement versus cross-purchase agreement

>>>>> Special checklists to help identify whether a client needs a buy-sell agreement and help determining if an agreement includes the needed

WEALTH MANAGEMENT: A Concise Guide to Financial Planning and Investment Management for Wealthy Clients

by S. Timothy Kochis, J.D., MBA, CFP and the Staff of Kochis Fitz

Wealth Management covers fundamental wealth planning topics with a real-world view that can lead to new insights and ideas. It sets out a consistent, reliable approach to personal financial issues and describes a broad spectrum of appropriate responses so that clients and their wealth managers can be confident that, together, they are making intelligent decisions about money.

Topics include:

>>>>> Framing the client’s goal in terms of >>>>> Issues and decisions regarding the emergency consumption for both motivation and liquidity reserve measurement purposes >>>>> Importance of maximizing mortgage interest

>>>>> Organizing an approach to cash deductions management >>>>> Investment reservoir issues

>>>>> Specific client situations and >>>>> Specialized income tax planning considerations for comprehensive approaches that have high-income and high net worth individuals helped clients in these situations >>>>> And more!








> > > >

C H A R I T A B L E / P L A N N E D G I V I N G

Inside... >>>>> Charitable Giving Answer Book >>>>> Charitable Trusts >>>>> Family Foundation Handbook >>>>> Professional Advisors’ Guide to Planned Giving

CHARITABLE GIVING ANSWER BOOK

Publishes: October, about by Catherine W. Wilkinson, Gordon M. Clay and Carol A. Rhees 1,020 pages.

The Charitable Giving Answer Book is a key resource for estate planners and others who adviseAutomatic Standing Order

philanthropists and organizations that receive charitable contributions. The book contains numerous references to federal cases and relevant Internal Revenue Service rulings and publications. Detailed descriptions of current developments, including recent congressional legislation that would alter the rules concerning the deductibility of charitable contributions are included.

Highlights include:

>>>>> Car donation programs >>>>> Updated model trust forms for Charitable

>>>>> Guidance regarding deductions for Remainder Unitrusts and Charitable

donations of patents and similar Remainder Annuity Trusts

intellectual property to charities >>>>> What are the various limitations on

>>>>> Limits on obtaining a charitable deduction deductibility of charitable contributions, both

for funding an IRA and naming a charity as for individual and corporate taxpayers?

a beneficiary >>>>> How must charitable contributions be

>>>>> Examples involving qualified conservation documented?

contributions >>>>> And much more!

CHARITABLE TRUSTS

by George B. Jewell, J.D.

Charitable Trusts provides up-to-date information on the latest developments in this complex and constantly changing area. Charitable Trusts discusses charitable remainder trusts and charitable lead trusts in the context of overall estate and financial planning and illustrates how to design, draft, fund, administer and comply with tax laws for every type of charitable trust. The guide is a practical discussion of how to achieve estate and financial planning objectives while securing significant benefits for hospitals, colleges, universities and other charitable organizations. The annotated forms section (approximately 200 pages) is provided on a free, companion CD.

Publishes: July, about 1,228 New edition highlights include:pages. Loose-leaf format.

Automatic Standing Order >>>>> Detailed discussion of the final Treasury Regulations under Code Section 643

>>>>> Updated net income and flip charitable remainder unitrusts forms

>>>>> Discussion of IRS model charitable remainder annuity trust forms, annotations and optional provisions

>>>>> Updated charitable remainder unitrust trust forms and clauses

>>>>> Revised charitable remainder annuity forms that reflect applicable new provisions from Revenue Procedures 2003-53 through 2003-60

>>>>> Extensive analysis of final Treasury Regulations under Code Sections 170, 2055 and 2522


> > > >

C H A R I T A B L E / P L A N N E D G I V I N G

FAMILY FOUNDATION HANDBOOK

by Jerry J. McCoy, Esq. and Kathryn W. Miree, Esq.

A comprehensive resource that addresses all you need to know about family foundations,including important statistical background and guidance to help you make prudent choices ongiving and philanthropy. The book contains critical discussions on important topics, includingmanaging risk for the foundation and its board members, compensation, comparisons of theprivate foundation, strategies on grantmaking, and conducting research.

Hot topics covered include:

>>>>> Charitable tax incentives in the CARE bill and related proposals Publishes: May, about 752

>>>>> Analysis of the effect of estate tax repeal on charitable planning pages. Hardbound.

>>>>> Code Section 4962(a), which allows for abatement of chapter 42 excise taxes other than the Automatic Standing Order

tax on self-dealing

>>>>> Recent private letter rulings on self-dealing that provide some practical examples of problems and solution

>>>>> Revenue Ruling 2003-13, which clarifies the rules for terminating a foundation into a public charity

>>>>> The Stussy case, disallowing deductions for claimed contributions to a family foundation, because the foundation failed to send the donor a written acknowledgment (receipt)

PROFESSIONAL ADVISORS’ GUIDE TO PLANNED GIVING

by Kathryn W. Miree, Esq.

Professional Advisors’ Guide to Planned Giving offers practical advice on the wide range of issues thatarise for charities implementing a planned giving program and for donors making charitable gifts.

The Guide discusses the legislative, regulatory and judicial developments that are most importantto professionals concerned with tax-exempt organizations.

Topics include:

>>>>> Unrelated business taxable income

>>>>> Gifts of intellectual property, including patents, copyrights and royalties Publishes: November, about896 pages.

>>>>> Trust reformation rulings, including cases involving Scrivener’s Error Automatic Standing Order

>>>>> Fraud in charitable giving, including a review of recent stories making news

>>>>> Impact of a gift of real estate subject to debt

>>>>> IRS directives on car donation programs for charities and their donors

>>>>> Real property gifts, including a listing of the forms of real property interests

>>>>> Updated Forms 706 and 709 (with instructions), and addition of Form 990-T (and instructions)

> To contact your CCH Account Representative: 1 888 224 7377 (1 888 CCH REPS)

> To place an order, or for Product Information: 1 800 248 3248

> Billing and Account Issues: 1 800 449 6439

> Technical Support: 1 800 835 0105

> Customer Support is also available at: support.cch.com

CCH TOLL-FREE NUMBERS:


> > > >

B O O K L I B R A R Y P L A N S A N D D E S K R E F E R E N C E S E T S

CURRENT LAW HANDYBOOKS

Take advantage of an outstanding value with CCH’s premier book subscription plan… you’ll receive CCH’s most popular tax titles during the course of the year for less than half of the cover price.

Current Law Handybooks, CCH’s premier tax book subscription plan, is the perfect way to build a strong, comprehensive library of powerful tax resources — all at a tremendous savings (at less than half of what you would pay to buy these titles individually!). When you subscribe to CLH, you’ll receive an initial shipment containing many of CCH’s currently available and most popular titles. Then, throughout the year, you’ll receive additional titles and new editions as they’re published so you are ensured of having a comprehensive library of valuable resources from CCH to meet today’s tough tax challenges.

You’ll get the most current editions of such titles as:

>>>>> Internal Revenue Code (two volumes) — one set per year >>>>> U.S. Master™ Tax Guide >>>>> U.S. Master™ Depreciation Guide >>>>> U.S. Master™ Excise Tax Guide >>>>> U.S. Master™ Estate and Gift Tax Guide >>>>> Federal Estate and Gift Taxes: Code and Regulations >>>>> Federal Income Taxes of Decedents, Estates and Trusts

>>>>> Individuals’ Filled-In Tax Return Forms >>>>> State Tax Handbook >>>>> Guide to Record Retention Requirements >>>>> Tax Calendar >>>>> And more!

>>>>> Corporation Partnership Fiduciary: Filled-In Tax Return Forms

U.S. MASTER™ GUIDE SUBSCRIPTION LIBRARY PLAN

Take advantage of an outstanding value with CCH’s special U.S. Master Guide Subscription Library Plan… the complete line of CCH’s helpful tax and accounting U.S. Master Guides at more than half off of the regular cover price!

CCH’s U.S. Master Guide Subscription Library Plan is the perfect way to build a strong library of powerful, reliable and affordable tax and accounting resources — all at a tremendous savings (more than half off of what you would pay to buy these titles individually!). When you subscribe to the Plan, you’ll receive all of CCH’s tax and accounting-related U.S. Master Guides currently available. Then, throughout the year, you’ll receive all new editions published within your subscription period.

>>>>> U.S. Master Tax Guide®

>>>>> U.S. Master™ GAAP Guide >>>>> U.S. Master™ Accounting Guide >>>>> U.S. Master™ Auditing Guide >>>>> U.S. Master™ Compensation Tax Guide >>>>> U.S. Master™ Depreciation Guide >>>>> U.S. Master™ Estate and Gift Tax Guide >>>>> U.S. Master™ Excise Tax Guide >>>>> U.S. Master™ Finance Guide >>>>> U.S. Master™ Property Tax Guide >>>>> U.S. Master™ Sales and Use Tax Guide

>>>>> Top Tax Issues CPE Course >>>>> Top Accounting Issues CPE Course >>>>> Top Auditing Issues CPE Course

You’ll get the most current editions of all titles in our U.S. Master Guide series:

>>>>> U.S. Master™ Multistate Corporate Tax Guide >>>>> U.S. Master™ State Tax Practice and Procedure Guide


> > > >

C O N T I N U I N G P R O F E S S I O N A L E D U C A T I O N

Inside... >>>>> CCH Learning Center >>>>> Top Accounting Issues CPE Course >>>>> Kess on the 2004 Tax Legislation: Insights and >>>>> Top Auditing Issues CPE Course

Strategies — CPE Course >>>>> Top Tax Issues for CPE Course

CCH LEARNING CENTER

The CCH Learning Center combines the timely and reliable content that only CCH can provide, with the speed and power of CCH® Tax Research NetWorkTM online, anytime, anywhere. Continu-ing professional education brings value to your clients or organization and helps provide a competitive edge in the marketplace. Keeping up with legislative and regulatory changes can be a full-time job. That’s why the Learning Center was created as your gateway to compelling CPE content and research resources.

Practical Content: Comprehensive, up-to-date information, tools and services that provide practical guidance and fast answers on tax, legal and accounting issues.

CCH Tax Research NetWork and Accounting Research Manager: Our self-study courses are fully integrated with CCH Tax Research NetWork and Accounting Reasearch Manager. Links are provided right from the course, from cited documents to full text. All the specifics a practitioner needs to know about a topic is readily available. (Tax Research NetWork or Accounting Reasearch Manager subscription required.)

Instant Access and Support: Web-based Learning Center courses are issued in real-time, with 24-hour access, immediate exam results, certification and technical support responses.

Wide Range of Helpful Courses: More than 120 informative self-study courses covering today’s complex and constantly evolving tax, financial, and estate planning and accounting issues are currently available on the Learning Center. New courses are added continually to help you handle new situations that may arise as the law changes.

Expert Authors: Our courses are written by seasoned practitioners, who offer real-world help analyzing and interpreting complex information. Our team of professional analysts, editors and contributing authors has more experience and expertise than any other tax publisher in the country.

Customization and Convenience: CCH allows you to customize your learning experience to fit your schedule. No more scheduling your CPE hours around weekend seminars or time away from the office during the week. With the Learning Center, you choose when and where you complete your credit requirements.

Print Copies Available: Within the Learning Center, you have the ability to print hard copies of the course to take with you and study when you’re away from your computer.

KESS ON THE 2004 TAX LEGISLATION: INSIGHTS AND STRATEGIES — CPE COURSE


In Kess on the 2004 Tax Legislation, CPE Course, noted tax experts, Sidney Kess and Barbara Weltman, take a straightforward and practical look at the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004. This text-based Course offers tax profession-als 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.

For a list of Learning Center courses, please visit the course catalog at http://cch.learningcenter.com

Publishes: December. One-volume, text-based course.


Prerequisite: None

Recommended CPE Credit: 6 hours



http://cch.learningcenter.com



> > > >

C O N T I N U I N G P R O F E S S I O N A L E D U C A T I O N



Prerequisite: None

Recommended CPE Credit: 12 hours in two Modules (6 credits per Module)




Prerequisite: None

Recommended CPE Credit: Module 1: 8 hours; Module 2: 5 hours




Prerequisite: None

Recommended CPE Credit: Module 1: 5 hours; Module 2: 5 hours; Module 3: 9 hours


TOP ACCOUNTING ISSUES CPE COURSE

CCH’s Top Accounting Issues CPE Course helps CPAs stay abreast of the most significant new standards and important trends. It does so by identifying the events that have developed into hot issues and reviewing the opportunities and pitfalls presented by the changes. The topics reviewed were selected because of their impact on financial reporting and because of the role they play in understanding the accounting landscape. Practitioners may also earn CPE credit by successfully completing and submitting the Final Exam answer sheets for grading. (An additional fee applies for each answer sheet that is submitted for CPE grading and administration.)

Topics include:

>>>>> Variable interest entities

>>>>> Combinations of not-for-profit organizations

>>>>> Fair value measurement

>>>>> Various EITF issues

TOP AUDITING ISSUES CPE COURSE

CCH’s Top Auditing Issues CPE Course reassures accountant/auditor practitioners that they are not missing developing auditing issues — or susceptible to being caught unaware by a brewing controversy. It’s the top quality auditing review and analysis that every practitioner needs to keep a step ahead. It identifies the events that have developed into hot issues and addresses the resulting opportunities and challenges. The topics reviewed in this Course were selected because of their impact on engagements and because of the role they play in understanding the audit landscape. Practitioners may also earn CPE credit by successfully completing and submitting the Final Exam answer sheets for grading. (An additional fee applies for each answer sheet that is submitted for CPE grading and administration.)

Topics include SAS No. 101 and 99, review engagements and selected auditing topics.

TOP TAX ISSUES CPE COURSE

CCH’s Top Tax Issues CPE Course keeps practitioners abreast of the most significant new tax rules and changes. It does so by explaining provisions in recent legislation and the IRS rules and regulations that go into effect as a result. Additionally, it examines current tax, audit and litigation issues that have developed over the past year to create a new environment for proposed tax strategies. Finally, it brings the tax practitioner up-to-date on the latest significant tax develop-ments — including developments not always mentioned in official IRS publications and forms instructions because they are either too new or too controversial. Practitioners may also earn CPE credit by successfully completing and submitting the Final Exam answer sheets for grading. The Course is divided into three modules. (An additional fee applies for each answer sheet submitted for CPE grading and administration.)

Topics include:

>>>>> Tax legislation — keeping track of new >>>>> Health savings plans and phased-in rules >>>>> Family limited partnerships

>>>>> Major IRS wins and losses in recent >>>>> Alternative minimum tax litigation — impact on tax planning

>>>>> Tax shelters >>>>> Writing off business assets —changing

rules

For more information regarding administrative policies, such as complaint resolution and refunds, please contact Customer Support at 1 800 248 3248. Customer Support is also available at support.cch.com.


> > > >

PRACTICE MANAGEMENT AND DEVELOPMENT TOOLS

Inside... >>>>> Avoiding Tax Malpractice >>>>> CPA Practice Management Forum >>>>> Guide to Record Retention Requirements >>>>> Professional’s Guide to Value Pricing >>>>> Public Accounting Report

AVOIDING TAX MALPRACTICE

Tax malpractice poses a real threat to the health and well-being of a tax practice and thepractitioner. Legal and settlement costs, injury to reputation, and substantial disruption toone’s practice and personal life are just a few of the consequences. Increasing exposures,escalating costs and growth in frequency of claims all suggest that prudent practitioners andfirms need to address the issue before the issue addresses them. CCH’s Avoiding Tax Malpracticeis an issue spotter and prevention guide for tax professionals that addresses the issues andprovides real-life scenarios.

Topics include:

>>>>> Basic issues and avoidance practices Published: October, 310

>>>>> Specific information on tax malpractice as it relates to: pages.

Standing Order Available – Corporate issues

– Tax shelters

– International

– State

– Compensation issues

– S corporations

– Estate tax

– Divorce

– E-commerce

>>>>> Practical guidance delineated in easy-to-follow lists

>>>>> Insights on causes and cures


> > > >



Also available

on the Internet

and as a Print/

Internet bundle

CPA PRACTICE MANAGEMENT FORUM

Richard Jarvis, Managing Editor

CCH is pleased to announce this brand-new publication, CPA Practice Management Forum. This monthly journal combines CCH’s CPA Personnel Report, CPA Managing Partner Report and the Journal of Tax Practice Management into one comprehensive publication. CPA Practice Management Forum features best practices, tips and advice from the nation’s leading practice management experts and includes:

>>>>> Comprehensive, in-depth columns and articles written by leading experts in the field

>>>>> In-the-trenches coverage of issues facing CPA firms during turbulent times

>>>>> The latest changes affecting the accounting industry and how it affects YOUR firm now and in the future

>>>>> Monthly coverage of the best ideas from the nation’s leading CPA practices

>>>>> Ideas for getting the most out of your staff

GUIDE TO RECORD RETENTION REQUIREMENTS



CCH’s Guide to Record Retention Requirements is a single-source reference designed to keep individuals and businesses apprised of federal recordkeeping provisions as prescribed by the various agencies in the Code of Federal Regulations. The Guide outlines and explains in digest form which records must be kept, whether electronic records are legally acceptable, who must keep the records, and how long they must be kept.

Each requirement is cited to the Code of Federal Regulations where the official require-ments are set forth. For ease of use and conformity to the official regulations, the arrangement and numbering system in the Guide corresponds to the numbering in the CFR. A handy topical index is also provided to point you quickly to pertinent information.

PROFESSIONAL’S GUIDE TO VALUE PRICING



by Ronald Baker, CPA

This resource is designed to provide CPAs, attorneys and other professionals with the informa-tion needed to evaluate the economics of alternative billing methods. The Professional’s Guide to Value Pricing is an indispensable tool that will help practitioners implement the switch from hourly billing to value pricing and perfect this method of pricing within their firms. This edition features case studies — real-world experiences from CPAs who are using this approach. This one-of-a-kind book also comes with a powerful CD-ROM containing all the essential checklists and sample agreements to begin implementing the value pricing model.

Topics include:

>>>>> Advanced pricing theory >>>>> Avoiding write-downs >>>>> Hourly billing

>>>>> Alternative pricing methods >>>>> Change orders >>>>> Pricing psychology

>>>>> Antitrust law >>>>> Fixed-price agreements >>>>> Total quality service


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PUBLIC ACCOUNTING REPORT

by Jonathan Hamilton

Public Accounting Report is the leading provider of competitive intelligence for public accounting firms and the profession. PAR is renowned for its straightforward reporting and analysis of the news, developments and trends that have defined the profession.

Topics include:

>>>>> Breaking news >>>>> Key personnel moves

>>>>> In-depth firm profiles >>>>> Legal and regulatory issues

>>>>> Mergers and acquisitions >>>>> Competitive intelligence

>>>>> Office closings >>>>> Niche practices and product launches

>>>>> Auditor changes >>>>> And much more

Each issue is packed with timely information you can use to benchmark how your firm is performing. Here are examples of recent headlines:

>>>>> Accounting Image Takes Upturn — Poll Shows Profession Image Makes Largest Jump

>>>>> Growth Leaders Take Varying Routes to Success — Another Newcomer Turns in Highest Top 100 Growth Rate

>>>>> Grant Thornton Nixes Internal Control Work for SEC Audit Clients

>>>>> AICPA Shifts Student Recruitment Campaign Focus

>>>>> Deloitte & Touche Leads Insurance Audits — PwC Rakes in Most Fees

>>>>> Elliott Davis & Co. Sells Valuation Unit

>>>>> PCAOB May Look at Tax Shelters

A subscription includes 23 issues plus periodic special reports and extras, including the exclusive Public Accounting Report Top 100 ranking of accounting firms.


> > > >

CLIENT MARKETING AND DISTRIBUTION BOOKLETS

Inside... >>>>> Highlights of the 2004 Tax Acts >>>>> Business Expense Log >>>>> Investments and Distributions

Many of

these titles are

available

with custom cover

options!

>>>>> Planning to Finance Your Child’s Education >>>>> Planning to Retire in Comfort >>>>> Pocketax >>>>> Retirement Savings Plans >>>>> Tax Benefits for Military Personnel >>>>> Tracking Your Securities Transactions >>>>> What Every Executor Ought to Know >>>>> What You Ought to Know About Livings Trusts

Purchase in larger quantities for great discounts!

HIGHLIGHTS OF THE 2004 TAX ACTS

Highlights of the 2004 Tax Acts is the perfect tool for tax practitioners to use to inform clients of all the new tax changes, build goodwill and increase fee income. This concise booklet describes, in plain language, the major tax changes enacted in the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004. This layperson’s booklet describes how these two tax bills are meant to deal with a variety of domestic, international, economic and political issues. The Working Families Tax Relief Act of 2004 affects individuals and business taxpayers, extending important tax breaks and making numerous technical corrections to previous tax legislation. The American Jobs Creation Act of 2004 is a massive tax act focused mainly on business and international taxation, with

Published: October 2004, 32 some provisions for individual taxpayers.pages, 3 7/8" x 8 1/4", saddle-stitched.


BUSINESS EXPENSE LOG

Anyone who uses a car, travels away from home, entertains or makes a gift for business reasons needs to substantiate the expense in order to claim a tax deduction. The first rule of substantiation is good recordkeeping, and CCH’s Business Expense Log provides business taxpayers with a convenient way of meeting the recordkeeping requirements. The handy format is perfect for carrying in the pocket, brief case or glove compartment. Ideal as a client premium!

>>>>> Includes overview of recordkeeping and basic travel and entertainment deduction rules

>>>>> Diary pages for tracking auto mileage and expenses, monthly recap sheets and reimbursement tracking sheets

>>>>> Explanation of how to determine the basis of a car used for business purposes to compute

Publishes: August, about 64 allowable depreciation deductions pages, 3 7/8" x 8", saddle- >>>>> Explanation of allowable depreciation deduction for computers and handy computer time logstitched. sheets to facilitate such deduction. Standing Order Available >>>>> Sample filled-in diary expenses


> > > >


INVESTMENTS AND DISTRIBUTIONS: Working with the New Dividend Rules

This valuable booklet focuses on the new capital gains and dividends rules brought about by the Jobs and Growth Tax Relief Reconciliation Act of 2003, clarifying what constitutes a dividend for tax purposes now. The book describes in everyday language what the new rules are, their impact, and how to take advantage of the new opportunities they provide to investors.

The booklet goes into detail about why a simple deduction in tax rate adds up to a complicated batch of new rules. It includes real-world examples that illustrate various scenarios under the new rules, providing a practical explanation of the new capital gains and dividends rules. You’ll be guided through the mechanics of determining whether particular investment distributions qualify for the new tax-related treatment or not. And, you’ll learn about the related timing issues to determine whether particular dividends qualify for the new rates or the old rates. It’s a great tool to distribute to your clients and prospects.

PLANNING TO FINANCE YOUR CHILD’S COLLEGE EDUCATION

by David L. Gibberman, J.D.

Planning to Finance Your Child’s College Education is a unique reference that reflects the tax savings opportunities brought about by the Economic Growth and Tax Relief Act of 2001 (EGTRRA). The booklet describes the planning and financial aid actions that can greatly increase the chances of successfully meeting the economic challenges of paying for college.

It is written in an easy-to-read and easy-to-understand style, covering topics like Saving for College, Investing for College, Financial Aid, Tips on Reducing College Costs, Tax Breaks for College Costs and Student Employment. Also covered are the benefits of planning early, guiding the reader through estimating needs. Tips on reducing costs are included, as well as examinations of various plans and explanations of the often-complex financial aid programs.

Coverage also includes strategies for obtaining aid, tips for filling out forms, borrowing strategies and the special tax breaks available.

PLANNING TO RETIRE IN COMFORT

by David L. Gibberman, J.D.

Planning to Retire in Comfort is the consummate client care booklet that provides a concise, practical, easy-to-understand overview of retirement considerations for the layperson. As a client premium, it helps professional planners and their firms sell services because it clearly makes a case for advance planning, setting goals and implementing retirement and savings strategies — a large part of what planners provide.

Both pre-retirement and post-retirement planning is covered, so it offers information every tax and financial planning client can use. Retirement is viewed from a broad perspective, so issues such as working after retirement, Social Security Benefits, disability, health care and long-term care are addressed.

>>>>> Worksheets are included to help determine retirement needs

>>>>> Worksheets provide savings recommendations and compute how long they will last

>>>>> Company retirement benefit decisions

>>>>> Guidance on converting assets to cash

Published: August 2003, 32 pages, 3 7/8" x 8", saddle-stitched.


Published: July 2002, 48 pages, 3 7/8" x 8 1/4", saddle-stitched.


Published: September 2002, 48 pages, 3 7/8" x 8 1/4", saddle-stitched.



> > > >


Publishes: December, about 88 pages, 3 7/8" x 8 1/4", saddle-stitched.


Published: January 2003, 48 pages, 3 7/8" x 8", saddle-stitched.


Published: December 2003, 24 pages, 3 7/8" x 8 1/4", saddle-stitched.


POCKETAX

CCH’s Pocketax is a handy booklet for those needing brief, yet authoritative, information on federal taxation of individuals. This amazingly powerful and convenient resource contains hundreds of tax facts all concisely woven for at-a-glance answers to common tax questions, including, who must file returns, when to file, “Kiddie tax”, and personal exemptions. Pocketax is a great client-building and employee distribution tool that is available for purchase with personalized covers.

Pocketax covers the basics of:

>>>>> Federal income tax

>>>>> Social Security taxes and benefits

>>>>> Medicare taxes and benefits

>>>>> Estate, gift and generating-skipping transfer taxes

RETIREMENT SAVINGS PLANS: Taking Advantage of the Minimum Distribution Rules

The IRS’s new guidelines radically change the restrictive rules governing minimum distributions from retirement savings plans, including IRAs, 401(k) plans, profit-sharing plans, pension plans, 403(b) tax-sheltered annuities and 457 plans.

Many taxpayers can benefit from the new rules since required minimum distributions will often be much lower, required withdrawals are simpler to calculate, and beneficiaries may now be changed up until the date of death and even beyond.

This booklet is a layperson’s guide to the new retirement plans rules, explaining in clear and concise language how the new retirement plan minimum distribution rules work and how clients can take advantage of their many new benefits.

Topics include:

>>>>> Explanation of new rules >>>>> Roth IRA conversions >>>>> Delaying distributions

>>>>> Retirement distributions >>>>> Annuity distributions from >>>>> Qualified Domestic Relations

>>>>> Beneficiary guidelines and defined benefit plans Orders (QDROs)

benefits >>>>> Spousal inherited IRAs >>>>> New IRA reporting requirements

TAX BENEFITS FOR MILITARY PERSONNEL

In recent years, with troops involved in operations in Afghanistan, Iraq and elsewhere, new rules have been enacted to provide additional tax relief to U.S. military members and their families. CCH’s Tax Benefits for Military Personnel explains the special tax breaks and considerations. It is intended to provide a framework that will help members of the military work more effectively with their tax and financial advisers. This is an excellent guide for financial advisers to offer free to their military clients.

Reflects the Military Family Tax Relief Act of 2003, which provides a variety of tax breaks for U.S. military personnel, including:

>>>>> Higher military death benefits

>>>>> Clarification of dependent care assistance provided to members of the Armed Forces

>>>>> Liberalization of the ownership and use time period for an exclusion of gain from the sales of a principal residence

>>>>> Deduction for the overnight travel expenses of National Guard and Reserve members


> > > >


TRACKING YOUR SECURITIES TRANSACTIONS: Maximizing Your Tax Savings

This helpful booklet discusses tax and reporting considerations for capital gains and losses, dividends and other investment distributions and transactions. It focuses on the new capital gains rules and rates — rules that will provide significant tax savings for investors who plan ahead. Throughout the book you’ll find a wealth of tax and reporting information that has been concisely written for at-a-glance answers to your common tax questions that arise from invest-ment transactions.

Topics include:

>>>>> Capital gains and losses >>>>> Short sales >>>>> Options on securities

>>>>> Holding periods >>>>> Wash sales >>>>> Bonds

>>>>> Determining basis investments >>>>> Investment expenditures >>>>> Mutual funds

>>>>> Qualified dividends >>>>> Exchanges of securities >>>>> And more!

>>>>> Stock rights

WHAT EVERY EXECUTOR OUGHT TO KNOW

What Every Executor Ought to Know provides an easy-to-understand overview of estate administra-tion and activities involving the probate process. This booklet offers solid, helpful information and insight into the important duties that will help the executor perform successfully and work better with professional advisers. It makes an ideal complimentary client guide for professionals who offer estate-related services.

Some of the topics discussed include:

>>>>> Locating important documents

>>>>> Immediate arrangements

>>>>> Identification and evaluation of assets

>>>>> Determination if probate is required

>>>>> Paying claims expenses and taxes

>>>>> Distribution of assets

WHAT YOU OUGHT TO KNOW ABOUT LIVING TRUSTS

A perfect tool for client distribution and business-building for professional advisors of all kinds, as well as financial services and financial products providers. What You Ought to Know About Living Trusts explains, in clear and concise language, how a “living trust” provides a practical and flexible alternative to testamentary wills and probate of estates. The booklet begins by introducing the living trust, defining this estate planning device and surveying its potential benefits. It describes how a living trust works in the context of important estate planning considerations and analyzes important tax and planning issues. It also offers practical information on how a living trust is established, and covers funding considerations, the continuing use of wills in certain circum-stances, and deciding whether to create a living trust.

Topics include:

>>>>> Potential cost savings

>>>>> Privacy protections

>>>>> Expeditious asset distribution

>>>>> Reduction of legal challenges

>>>>> Simplified disposition of decedent property in multiple states

>>>>> Protection for the incapacitated

>>>>> Creditor protection

Publishes: December, about 72 pages, 3 7/8" x 8", saddle-stitched.


Published: March 2002, 60 pages, 3 7/8" x 8 7/8", saddle-stitched.


Published: October 2001, 32 pages, 3 7/8" x 8", saddle-stitched.




1040 Express Answers ------------------------------------------------------ 22, 411040 Preparation and Planning Guide ----------------------------------- 42

AAccounting Desk Book ---------------------------------------------------- 67, 85Accounting for Business Combinations, Goodwill,

and Other Intangible Assets, CCH --------------------------------------- 69Accounting for Compensation Arrangements, CCH ----------------- 70Accounting for Derivatives and Hedging, CCH ----------------------- 70Accounting for Financial Assets and Liabilities, CCH ---------------- 70Accounting for Leases, CCH -------------------------------------------------- 71Accounting Irregularities and Financial Fraud ------------------------ 78Agribusiness Accounting and Taxation ---------------------------------- 36Almanac of Business & Industrial Financial Ratios -------------------- 86Asset Protection Planning Guide: A State-of-the-Art

Approach to Integrated Estate Planning ----------------------------- 89Asset Protection Strategies ---------------------------------------------------- 90Auditor’s Risk Management Guide:

Integrating Auditing and ERM ------------------------------------------- 78Avoiding Tax Malpractice --------------------------------------------------- 107

BBank Accounting & Finance --------------------------------------------- 36, 85Bank Tax Guide ------------------------------------------------------------------- 37Business Expense Log --------------------------------------------------------- 110Business Tax Professional’s Desk Reference Set --------------------------8Business Valuation Alert Newsletter --------------------------------------- 86Business Valuation Guide ------------------------------------------------------ 86Business Valuation Sourcebook --------------------------------------------- 86

CCalifornia Corporation Tax/California Income Tax Laws &

Regulations Book Bundle -------------------------------------------------- 45California Income Tax Laws and Regulations Annotated --------- 45California Income Tax Manual ----------------------------------------------- 46California Property Tax Manual ---------------------------------------- 32, 46California Tax Analysis: Corporation Tax --------------------------------- 46California Taxation Practice and Procedure ------------------------ 17, 45California Taxes, Guidebook to --------------------------------------------- 47Canadian Income Tax Act with Regulations ---------------------------- 62Canadian Income Tax Bulletins, Circulars and Rulings -------------- 62Canadian Master Tax Guide -------------------------------------------------- 62Canadian Transfer Pricing ----------------------------------------------------- 63Car, Travel & Entertainment and Home Office Deductions -------------8CCH Tax Handbook — U.K. --------------------------------------------------- 61Charitable Giving Answer Book ------------------------------------------- 102Charitable Trusts ---------------------------------------------------------------- 102China Accounting System for Business Enterprises ------------------- 65China Master Tax Guide -------------------------------------------------------- 65Closely Held Businesses in Estate Planning ------------------------------ 90Commercial Lending Review -------------------------------------------- 37, 87Conference Report of the American Jobs

Creation Act of 2004 ----------------------------------------------------------- 6Conference Report of the Working Families

Tax Relief Act of 2004---------------------------------------------------------- 7Consolidated Returns Guide ---------------------------------------------------9Construction Accounting Deskbook --------------------------------- 37, 71Corporate Business Taxation Monthly --------------------------------------9

C C H B O O K S A T A G L A N C E

Corporate Controller’s Handbook ofFinancial Management ----------------------------------------------------- 87

Corporate Income Tax Refresher Course --------------------------------- 41Corporation-Partnership-Fiduciary Filled-In

Tax Return Forms-------------------------------------------------------------- 41CPA Government & Nonprofit Report ------------------------------------ 25CPA Practice Management Forum --------------------------------------- 108CPA’s Guide to Effective Engagement Letters -------------------------- 79CPA’s Guide to Management Letter Comments ----------------------- 79CPA’s Guide to Quality Control and Peer Reviews -------------------- 79Credit & Collection Manager’s Letter -------------------------------------- 87Critical Issues in International Environmental Taxation ------------ 57Current Law Handybooks --------------------------------------------------- 104Cyberfinance: Raising Capital for the E-Business --------------------- 88Cybertaxation: The Taxation of E-Commerce -------------------------- 51

DDistinctions Between Unitary and Nonunitary Businesses ------------ 9Drafting the Estate Plan: Law and Forms -------------------------------- 91Drop Shipments: Taxation, Compliance and Planning ------------- 51

EEducation Savings Planning Guide, Including 529 Plans ---------- 91Enron: A Professional’s Guide to the Events,

Ethical Issues and Proposed Reforms ------------------------------ 71, 80Enron and Beyond: Technical Analysis of Accounting,

Corporate Governance and Securities Issues ------------------- 72, 80Equipment Leasing: State Income and Franchise Tax

Considerations ----------------------------------------------------------------- 34Essentials of Federal Income Taxation for Individuals

and Small Business ------------------------------------------------------------ 21Estate & Gift Tax Handbook -------------------------------------------------- 92Estate & Retirement Planning Answer Book ---------------------------- 92Estate Planners’ Guide to Income in Respect of

a Decedent ---------------------------------------------------------------------- 92Estate Planning -------------------------------------------------------------------- 93Estate Planning for California Residents ---------------------------- 47, 93Estate Planning, Practical Guide to ----------------------------------------- 99Estate Planning Strategies After Estate Tax Reform:

Insights and Analysis -------------------------------------------------------- 94Estate, Tax and Financial Planning with Stock Options,

Guide to --------------------------------------------------------------------- 30, 97ETI Repeal Under the American Jobs Creation Act of 2004 -------------6Executive Compensation ------------------------------------------------------ 28Executive’s Tax & Management Report ----------------------------------- 10

FFamily Foundation Handbook -------------------------------------------- 103Family Trust Planning Guide ------------------------------------------------- 94Federal and State Taxation of Limited Liability

Companies ----------------------------------------------------------------------- 10Federal Estate & Gift Taxes: Code and Regulations,

Including Related Income Tax Provisions ---------------------------- 95Federal Exempt Organization Taxation:

Code and Regulations ------------------------------------------------------ 25Federal Income Taxation of Debt Instruments ------------------------- 34Federal Income Taxation of Estates, Trusts

& Beneficiaries ----------------------------------------------------------------- 95Federal Income Taxes of Decedents, Estates

and Trusts ------------------------------------------------------------------------ 21Federal Taxation: Practice and Procedure ------------------------------- 17



Federal Tax Audio Advisor ------------------------------------------------------3Federal Tax Course Letter --------------------------------------------------------4Federal Tax Course: A Guide for the Tax Practitioner -----------------4Federal Tax Manual ----------------------------------------------------------------5Federal Tax Study Manual ------------------------------------------------------5Financial and Estate Planner’s Desk Reference Set ------------------- 95Financial and Estate Planning Guide -------------------------------------- 96Financial Planning for Older Clients --------------------------------------- 96Financial Products: Taxation, Regulation and Design--------------- 35Forensic and Investigative Accounting ------------------------------ 72, 81Forming the Exempt Organization ---------------------------------------- 26

GGAAP Handbook of Policies and Procedures --------------------------- 73

HHighlights of the 2004 Tax Acts ---------------------------------------- 7, 110Hong Kong Master Tax Guide ----------------------------------------------- 66

IIncome Tax Regulations ---------------------------------------------------------- 3Income Taxation of Fiduciaries and Beneficiaries -------------------- 97Independent Contractor or Employee?

Guide to Resolving the Question ---------------------------------- 10, 28Individuals and Small Business Tax Planning Guide ----------------- 22Individuals’ Filled-In Tax Return Forms ----------------------------------- 42Internal Revenue Code ----------------------------------------------------------- 3International Income Taxation: Code and Regulations ------------ 57International Tax Journal ------------------------------------------------------ 58International Taxation: U.S. Taxation of

Foreign Persons and Foreign Income---------------------------------- 58Investment Tax Planning Guide --------------------------------------------- 97Investments and Distributions --------------------------------------------- 111IRS Tax Collection Procedures ------------------------------------------------ 17IRS Valuation Training for Appeals Officers Coursebook ----- 18, 98

JJapan Master Tax Guide, Second Edition -------------------------------- 66Journal of Passthrough Entities --------------------------------------------- 11Journal of Practical Estate Planning --------------------------------------- 98Journal of Retirement Planning --------------------------------------------- 98Journal of Taxation of Corporate Transactions ------------------------ 11Journal of Taxation of Financial Products ------------------------------- 35Journal of Taxation of Global Transactions ----------------------------- 59Journal of Tax Practice & Procedure --------------------------------------- 18

KKess on the 2004 Tax Legislation:

Insights and Strategies — CPE Course ---------------------------- 7, 105

LLaw, Explanation and Analysis of the American Jobs

Creation Act of 2004 ----------------------------------------------------------- 6Law, Explanation and Analysis of the Working

Families Tax Relief Act of 2004 ---------------------------------------------7Learning Center, CCH --------------------------------------------------------- 105Like-Kind Exchanges Under Code Section 1031 ---------------------- 33Limited Liability Companies, Guide to ----------------------------------- 11

MM&A Tax Report ------------------------------------------------------------------ 12Miller Attestation Engagements -------------------------------------------- 81Miller Audit Procedures -------------------------------------------------------- 81Miller Audit Risk Assessments, Analytics and Benchmarking ----- 82Miller Compilations & Reviews ---------------------------------------------- 82Miller Complete GAAP Library ----------------------------------------------- 68Miller Construction Guide ------------------------------------------------ 38, 73Miller Defined Contribution Plan Audits -------------------------------- 82Miller European Accounting Guide --------------------------------------- 61Miller Financial Instruments: A Comprehensive

Guide to Accounting and Reporting ----------------------------- 35, 73Miller GAAP Financial Statement Disclosures Manual --------------- 69Miller GAAP Guide Level A --------------------------------------------------- 68Miller GAAP Guide Level A — CD and Book Bundle ---------------- 68Miller GAAP Guide Level A on CD ----------------------------------------- 68Miller GAAP Guide Levels B, C and D ------------------------------------- 68Miller GAAP Update Service -------------------------------------------------- 69Miller GAAS Guide --------------------------------------------------------------- 83Miller GAAS Practice Manual ------------------------------------------------- 83Miller GAAS Update Service -------------------------------------------------- 83Miller Governmental GAAP Guide ----------------------------------------- 74Miller Governmental GAAP Practice Manual --------------------------- 74Miller Governmental GAAP Update Service ---------------------------- 74Miller Information Technology Audits ----------------------------------- 83Miller International Accounting/Financial Reporting

Standards Guide ---------------------------------------------------------- 59, 75Miller Local Government Audits and Single Audits ----------------- 84Miller Manufacturing, Distribution, and Retail Guide --------- 38, 75Miller Not-for-Profit Organization Audits with

Single Audits -------------------------------------------------------------- 26, 84Miller Not-for-Profit Reporting ----------------------------------------- 26, 75Miller Revenue Recognition Guide ---------------------------------------- 76Miller SEC Disclosures Checklists --------------------------------------------- 76Multistate and Multinational Estate Planning ------------------------- 99Multistate Corporate Tax Guide --------------------------------------------- 12Multistate Corporate Tax Guide Combo --------------------------------- 12Multistate Corporate Tax Guide on CD ----------------------------------- 12Multistate Guide to Estate Planning --------------------------------------- 99Multistate Guide to Sales and Use Tax Audits -------------------------- 52Multistate Guide to Sales and Use Taxation:

Construction Industry -------------------------------------------------- 39, 52Multistate Tax Guide to Pass-Through Entities ------------------------- 12

NNew York Residency and Allocation Audit Handbook ------------- 48New York State Corporation Tax Law and Regulations ------------ 49New York State Personal Income Tax Law

and Regulations --------------------------------------------------------------- 49New York State Sales and Use Tax Law

and Regulations --------------------------------------------------------------- 49New York State Tax Desk Reference Set ---------------------------------- 50New York State Tax Law -------------------------------------------------------- 50New York Taxes, Guidebook to ---------------------------------------------- 48

OOil and Gas: Federal Income Taxation ------------------------------------ 39


I N D E X


PPartnerships and LLCs: Tax Practice and Analysis --------------------- 13Pass-Through Entities Income Tax Refresher Course ----------------- 42Planning to Finance Your Child’s College Education -------------- 111Planning to Retire in Comfort --------------------------------------------- 111Pocketax --------------------------------------------------------------------------- 112Practitioner’s Guide to IRS Tax Penalties ---------------------------------- 18Preparing Your Corporate Tax Returns —

Canada and Provinces ------------------------------------------------------- 63Preparing Your Income Tax Returns --------------------------------------- 64Price on Contemporary Estate Planning ------------------------------- 100Professional Advisors’ Guide to Planned Giving -------------------- 103Professional’s Guide to Value Pricing ------------------------------------ 108Property Tax Alert Newsletter ------------------------------------------------ 32Public Accounting Report --------------------------------------------------- 109

RReal Estate Taxation: A Practitioner’s Guide ---------------------------- 33Record Retention Requirements, Guide to --------------------------- 108Related-Party Transactions and Structures:

State Tax Issues ----------------------------------------------------------------- 13Research and Development Tax Incentives:

Federal, State and Foreign ------------------------------------------------ 14Resolving Your Clients’ Tax Liabilities: Tax Code

and Bankruptcy Code Remedies ----------------------------------- 19, 22Retirement Benefits Tax Guide ---------------------------------------------- 29Retirement Plan Benefits and QDROs in Divorce --------------------- 30Retirement Planning Guide ------------------------------------------------ 100Retirement Savings Plans: Taking Advantage

of the Minimum Distribution Rules ---------------------------------- 112

SS Corporation Taxation Guide ----------------------------------------------- 14S Corporations: Tax Practice and Analysis ------------------------------- 14Sales and Use Tax Alert Newsletter ----------------------------------------- 53Sales and Use Tax Answer Book --------------------------------------------- 53Sales and Use Tax Desk Reference Set ------------------------------------- 53Sales and Use Tax Exemption Certificates -------------------------------- 54Sales and Use Tax Nexus: Practical Insights and Strategies -------- 54Seminar Presentation Kit for the 2004 Tax Acts --------------------------7Singapore Master Tax Guide ------------------------------------------------- 66Small Business Taxation: Planning and Practice ----------------------- 15State Taxation of Electric, Natural Gas and

Other Public Utilities --------------------------------------------------------- 39State Tax Guidebook Subscription Library Plan ----------------------- 44State Tax Guidebooks ----------------------------------------------------------- 43State Tax Handbook ------------------------------------------------------------- 44Statistical Sampling in Sales and Use Tax Audits ---------------------- 54Surviving a Sales and Use Tax Audit --------------------------------------- 55

TTax Angles for Special Taxpayers ------------------------------------------- 23Taxation of Compensation and Benefits --------------------------------- 31Taxation of Individual Retirement Accounts -------------------- 24, 100Taxation of Real Estate Transactions --------------------------------------- 33Taxation of the Entertainment Industry ----------------------------- 40, 47Tax Benefits for Military Personnel ---------------------------------- 30, 112Tax Compliance for Tax-Exempt Organizations ----------------------- 27TAXES — The Tax Magazine ----------------------------------------------------5Tax Issues in Employment, Practical Guide to -------------------------- 29Tax Planning for Troubled Corporations: Bankruptcy and

Nonbankruptcy Restructurings ------------------------------------------ 15Tax Planning Strategies: Tax Savings Opportunities

for Individuals and Families ----------------------------------------------- 23Tax Shelter Alert Newsletter -------------------------------------------------- 19Tax Strategies for the Self-Employed ------------------------------------- 23Telecommunications: Taxation of Services,

Property and Providers ------------------------------------------------------ 40Top Accounting Issues CPE Course --------------------------------------- 106Top Auditing Issues CPE Course ------------------------------------------- 106Top Tax Issues CPE Course --------------------------------------------------- 106Tracking Your Securities Transactions:

Maximizing Your Tax Savings ------------------------------------------ 113Transfer Pricing: Rules, Compliance and Controversy --------------- 60

UUnclaimed Property: Laws, Compliance and Enforcement ------- 40Understanding and Managing Sales and Use Tax -------------------- 55Understanding Business Buy-Sell Agreements ----------------- 24, 101Understanding IRS Communications ------------------------------------- 20United States Tax Court: Rules of Practice and Procedure --------- 20U.S. Master Accounting Guide ----------------------------------------------- 76U.S. Master Auditing Guide -------------------------------------------------- 84U.S. Master Compensation Tax Guide ------------------------------------- 31U.S. Master Depreciation Guide --------------------------------------------- 15U.S. Master Estate and Gift Tax Guide ----------------------------------- 101U.S. Master Excise Tax Guide ------------------------------------------------- 16U.S. Master Finance Guide ---------------------------------------------------- 88U.S. Master GAAP Guide ------------------------------------------------------- 77U.S. Master GAAP Guide — CD and Book Bundle -------------------- 77U.S. Master GAAP Guide on CD --------------------------------------------- 77U.S. Master Guide Subscription Library Plan ------------------------- 104U.S. Master Multistate Corporate Tax Guide ---------------------------- 16U.S. Master Property Tax Guide --------------------------------------------- 32U.S. Master Sales and Use Tax Guide -------------------------------------- 56U.S. Master State Tax Practice and Procedure Guide----------------- 20U.S. Master Tax Guide -------------------------------------------------------------2U.S. Master Tax Guide — CD and Book Bundle -------------------------2U.S. Master Tax Guide on CD ---------------------------------------------------2U.S. Taxation of International Transactions,

Practical Guide to ------------------------------------------------------------- 60

WWealth Management --------------------------------------------------------- 101What Every Executor Ought to Know ---------------------------------- 113What You Ought to Know About Livings Trusts -------------------- 113

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