Tax
Accounting & Audit
Financial & Estate
Planning
Continuing Professional
Education
> > > >
CCH Tax and Accounting
Books Catalog
CCH Tax and Accounting
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
TABLE OF CONTENTS
TAXATION:
General Federal Taxation ....................................................................... 2
New Legislation ..................................................................................... 6
Business/Corporate Taxation .................................................................. 8
Tax Controversy Practice and Procedure .............................................. 17
Individuals’ Taxation and Tax Planning ............................................... 21
Exempt/Non-Profit Organizations ........................................................ 25
Compensation and Benefits Taxation ................................................... 28
Property Tax .......................................................................................... 32
Real Estate Taxation .............................................................................. 33
Financial Products: Taxation and Accounting ...................................... 34
Special Industries: Taxation and Accounting ....................................... 36
Tax Return Preparation/Forms .............................................................. 41
STATE TAX ................................................................................. 43
California Tax Guidance ........................................................................ 45
New York Tax Guidance ........................................................................ 48
SALES AND USE TAX ................................................................. 51
INTERNATIONAL TAX AND ACCOUNTING ................................. 57
European Tax and Accounting .............................................................. 61
Canadian Tax and Accounting .............................................................. 62
Asian Tax and Accounting .................................................................... 65
ACCOUNTING ........................................................................... 67
AUDITING ................................................................................. 78
FINANCE ................................................................................... 85
FINANCIAL AND ESTATE PLANNING .......................................... 89
Charitable/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
Look for the CD icon, as it indicates a book with a free,
companion CD packed with material and tools to
further your understanding of the covered topics.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT AN INSERT CARD | ORDER BY PHONE AT 1 800 248 8299
1
> > > >
G E N E R A L F E D E R A L T A X AT I O N
Inside...
Order
>
>
>
>
>
U.S. Master Tax Guide®
Internal Revenue Code
Income Tax Regulations
Federal Tax Audio Advisor
Federal Tax Course: A Guide for the Tax Practitioner
>
>
>
>
Federal Tax Course Letter
Federal Tax Manual
Federal Tax Study Manual
TAXES — The Tax Magazine®
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 (designed
for 19 CPE hours — grading fee additional).
Special FTS Edition
Softbound Edition
Hardbound Edition
Includes references to CCH’s
Federal Tax Service, a
comprehensive tax analysis
update service.
Publishes: November, about
815 pages, plus 200-page
CPE course.
Publishes: December, about
815 pages, plus 200-page
CPE course.
Publishes: December, about
815 pages, plus 200-page
CPE course.
Standing Order Available
Standing Order Available
Standing Order Available
Order
Order
Order
Publishes: December, plus
200-page CPE course.
Standing Order Available
Order
Publishes: December, about
815 pages, plus 200-page
CPE course.
Standing Order Available
4
Practic
guidan al
today’s ce on
fede
tax law ral
!
Order
U.S. MASTER TAX GUIDE® ON CD
Add speed and power to your research with the
convenient CD-ROM version of the Master Tax
Guide! Features a bonus Top Tax Issues CPE
Course and Quick Tax Facts card. Minimum
system requirements: IBM compatible 386
processor (486 recommended),
WINDOWS® 95, 8 MB of RAM for
WINDOWS® 95 (12 MB of RAM for
WINDOWS NT® Workstation); 12 MB available
hard disk space, mouse, VGA, and CD-ROM drive
compatible with Microsoft Extensions (MSCDEX).
Updated
to reflect
recent
tax acts!
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 desktop
convenience of the softbound print version…all for one low price! Includes bonus Quick Tax
Facts card and two copies of our Top Tax Issues CPE Course.
CCH
TAX
AND
ACCOUNTING
> > > >
G E N E R A L F E D E R A L T A X AT I O N
INTERNAL REVENUE CODE
Order
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 amendment notes appear in two-column format. Features
large sized fonts for easier reading.
> Amendment Note Superiority: We put amendment
notes right after each related code subsection, saving
you time and helping you understand all changes to
the IRC code since 1959
Publishes: Twice a year — in
January and July, about 4,785
pages in two volumes.
Standing Order Available
> 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
Order
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.
Standing Order Available
Order
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
> > > >
GENERAL FEDERAL TAXATION
Order
Special ion
sect
pull-out 2004
on the s!
tax act
Publishes: October, about
2,000 pages. Loose-leaf
format.
Automatic Standing Order
FEDERAL TAX COURSE: A Guide for the Tax Practitioner
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
federal tax returns
> New Health Savings Accounts (HSAs)
> Answers to more than 400 practical
tax problems
> 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!
> Converting from a C corporation to an LLC
> AMT update
Order
FEDERAL TAX COURSE LETTER
by Susan Flax Posner, J.D., LL.M. (Taxation)
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:
Publishes: Monthly, about 16
pages per issue.
>
>
>
>
>
>
>
>
>
>
Tax treatment of non-statutory stock options when company acquired
IRS targets non-statutory stock option used as tax shelters
New reporting requirements reflect capital gains tax rate changes
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
CCH
TAX
AND
ACCOUNTING
> > > >
G E N E R A L F E D E R A L T A X AT I O N
Order
FEDERAL TAX MANUAL
CCH’s Federal Tax Manual covers the preparation of tax returns, tax compliance and tax planning
for individuals and businesses. It thoroughly discusses the rules concerning everyday business
and personal income tax decisions, with special emphasis on how these issues should be handled
on returns.
Publishes: December, about
2,224 pages, loose-leaf binder.
Standing Order Available
Includes such helpful features as:
> Helpful tax overviews that provide quick
frames of reference for key tax topics
> Filled-in tax return forms
> Illustrative examples showing how specific
rules apply
> Annuity, depreciation and withholding tables
> A special tax planning section describing
opportunities, challenges and consideration
for taxpayers
> Helpful tax-savings ideas throughout the text
> CCH’s exclusive Quick Tax Facts card
Order
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
fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter
summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective
questions and problems (with solutions provided) are structured to help students master, apply
and later review materials presented for each topic.
Publishes: April, about 564
pages.
Standing Order Available
Order
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
the tax world and on the world wide web
Publishes: Monthly, about 48
pages per issue.
> Family Tax Planning and Practical Estate Planning: Focusing on key tax issues for individuals
and families
> Business Tax Advisor: Examining a wide range of tax planning and compliance issues for
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
Internet
Publishes: Monthly; includes
archive issues.
Also a
va
as a Pr i l a b l e
Interne int/
t bund
le
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
5
> > > >
NEW TAX LEGISLATION
Inside...
Order
Published: October 2004,
1,200 pages.
> 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 JOBS
CREATION 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,
Explanation and Analysis helps practitioners understand the hundreds of Code changes,
including the 34 brand-new Code sections.
Standing Order Available
Order
CONFERENCE REPORT OF THE AMERICAN JOBS CREATION ACT
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.
Published: October 2004, 848
pages.
Standing Order Available
Order
ETI REPEAL UNDER THE AMERICAN JOBS CREATION ACT OF 2004
Published: January 2005, 176
pages.
by Robert E. Meldman, J.D., LL.M and Robert J. Misey, J.D., LL.M
Standing Order Available
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
6
CCH
TAX
AND
ACCOUNTING
> > > >
N E W TA X L E G I S L AT I O N
LAW, EXPLANATION AND ANALYSIS OF THE WORKING FAMILIES
TAX RELIEF ACT OF 2004
Order
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
> Standard deductions AMT relief
> And much more!
Published: September 2004,
180 pages.
Standing Order Available
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
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 intent and is
regarded by Courts as a very high authority in determining how to apply new law.
HIGHLIGHTS OF THE 2004 TAX ACTS
A concise, easy-to-understand booklet ideal
for use in informing clients of all new tax
changes and building your business. Covers
both the American Jobs Creation and the
Working Families Tax Acts.
Published: October 2004,
32 pages.
Standing Order Available
Order
Order
Published: September 2004,
168 pages.
Standing Order Available
SEMINAR PRESENTATION KIT FOR
THE 2004 TAX ACTS
Provides firms with ready-to-use materials for
conducting meetings with clients, prospects and staff on
the key changes contained in both the American Jobs
Creation and the Working Families Tax Acts. Includes 10
Highlights booklets, Law, Explanation and Analysis books
for both Acts, a Facilitator’s Guide, and a CD-ROM
PowerPoint® Presentation.
Published: October 2004.
Standing Order Available
Order
KESS ON THE 2004 TAX LEGISLATION: INSIGHTS AND STRATEGIES
— CPE COURSE
by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.
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 professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and
ways practitioners can capitalize on the law with their clients. Helpful Practice Development
Tips, Planning Pointers and Observations designed to assist users in understanding and applying
the new law are peppered throughout. The Course comes complete with learning objectives, study
problems and a final exam for use in earning valuable continuing education credits.
Order
Published: December 2004,
104 pages.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
7
> > > >
B U S I N E S S / C O R P O R AT E
T A X AT I O N
Inside...
> 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
BUSINESS TAX PROFESSIONAL’S DESK REFERENCE SET
>
>
>
>
>
>
>
>
>
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
Order
This special value bundle is the perfect way to build a strong, comprehensive library of powerful
resources — all for a special value of more than 50% off regular cover prices, if each of the titles
were purchased separately.
You’ll receive the most
current editions of these
leading titles:
> S Corporations: Tax
Practice and Analysis
> Corporate Income Tax
Refresher Course
> Partnerships and LLCs:
Tax Practice and Analysis
> Practical Guide to U.S. Taxation of International Transactions
Authored by leading experts, these
authoritative references offer reliable,
> Real Estate Taxation: A Practitioner’s Guide
analytical guidance on the wide range of
> Equipment Leasing: State Income and Franchise Tax Considerations
areas encountered by today’s business
> Related-Party Transactions and Structures: State Tax Issues
tax professional.
> 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
Order
CAR, TRAVEL & ENTERTAINMENT AND HOME OFFICE DEDUCTIONS
This handy reference takes you through the ins and outs of claiming maximum deductions for
car, travel and entertainment, and home office expenses. In addition to detailed and clear
explanations of the tax rules, you’ll find helpful tables, filled-in tax forms and worksheets. An
ideal resource for busy practitioners and anyone interested in claiming business expenses.
Topics include:
8
> Computing car deductions
> Substantiation of T&E expenses
> Travel expenses
> Claiming a home office deduction
Publishes: May, about 204
pages.
> Entertainment
> Leasing values and inclusion tables
Standing Order Availiable
> Conventions
> And more!
CCH
TAX
AND
ACCOUNTING
> > > >
B U S I N E S S / C O R P O R AT E
CONSOLIDATED RETURNS GUIDE
TRANSACTIONS
Order
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 understand more complex situations.
Includes plain-English guidance on the array of consolidated 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
Published: April 2003, 210
pages, hardbound.
Standing Order Availiable
Order
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
Publishes: Monthly, about 24
pages per issue.
Order
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 multinational 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: October 2001, 195
pages, hardbound.
Standing Order Availiable
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
9
> > > >
B U S I N E S S / C O R P O R AT E
Order
T A X AT I O N
EXECUTIVE’S TAX & MANAGEMENT REPORT
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.
Publishes: Monthly, about 16
pages per issue.
Order
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
Publishes: October, about
912 pages.
Automatic Standing Order
> 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.
Order
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.
Published: April 2001, 140
pages.
Standing Order Available
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
relationship
> IRS rulings
> Consequences and penalties of
misclassification
> “Reasonable Basis” test
> IRS approach to audits
10
CCH
TAX
> When Section 530 applies
> Requesting a worker status ruling from the IRS
> Appealing an adverse decision
AND
ACCOUNTING
> > > >
B U S I N E S S / C O R P O R AT E
TRANSACTIONS
Order
JOURNAL OF 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 advantage 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
tax and legal issues that affect passthrough entities.
Topics include:
> Estate and succession planning
> Acquisitions, dispositions and structuring techniques
> Real estate and passthrough finance techniques
Also a
va
as a Pr i l a b l e
Interne int/
t bund
le
Print
Publishes: Bi-monthly, about
48 pages per issue.
Internet
Publishes: Bi-monthly;
includes archive issues.
> State law and state taxation of passthroughs
Order
JOURNAL OF TAXATION OF CORPORATE TRANSACTIONS
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 bimonthly issue contains topically focused columns and in-depth articles that provide coherent,
real-world analysis of recent developments and planning opportunities.
Topics include:
> Spin-off transactions
> Recent case developments
> International developments
> Mergers and acquisitions
> Innovative transactions
and planning techniques
> Consolidated returns
> Accounting methods
Also a
va
as a Pr i l a b l e
Interne int/
t bund
le
> And more!
GUIDE TO LIMITED LIABILITY COMPANIES
Print
Publishes: Bi-monthly, about
48 pages per issue.
Internet
Publishes: Bi-monthly;
includes archive issues.
Order
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
> Enterprises in which the use of the LLC is most appropriate
> Administrative and procedural issues applicable to LLC formation
Publishes: November, about
290 pages.
Standing Order Available
> Attributes of the Limited Liability Partnership (LLP) and its administrative particulars
> And more!
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
11
> > > >
B U S I N E S S / C O R P O R AT E
Order
T A X AT I O N
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.
Publishes: Monthly, about 8
pages per issue.
Order
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.
Publishes: December, about
2,100 pages in two volumes.
Automatic Standing Order
MULTISTATE CORPORATE TAX
GUIDE ON CD
MULTISTATE CORPORATE TAX
GUIDE COMBO (Print and CD Set)
Publishes: January.
Publishes: January.
Automatic Standing Order
Automatic Standing Order
Order
Order
Publishes: November, about
700 pages.
Automatic Standing Order
Order
MULTISTATE TAX GUIDE TO PASS-THROUGH ENTITIES
by Robert M. Kozub, DBA, CPA and James T. Collins, J.D.
Multistate Tax Guide to Pass-Through Entities offers accurate, timely information concerning the
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.
12
CCH
TAX
AND
ACCOUNTING
> > > >
B U S I N E S S / C O R P O R AT E
PARTNERSHIPS AND LLCs: Tax Practice and Analysis
TRANSACTIONS
Order
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
formation and start-up expenses
> Taxation of operations
Publishes: December, about
576 pages.
Standing Order Available
> 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
Order
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:
> Categories of and mechanisms for state challenges
> Internal Revenue Code Section 482 Type Authority
Published: May 2002, 208
pages, hardbound.
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.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
13
> > > >
B U S I N E S S / C O R P O R AT E
Order
T A X AT I O N
RESEARCH AND DEVELOPMENT TAX INCENTIVES:
Federal, State and Foreign
by Michael Rashkin, J.D., LL.M
Publishes: December, about
405 pages, hardbound.
Standing Order Available
Order
Publishes: November, about
1,072 pages.
Automatic Standing Order
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
planning guidance.
You’ll learn how to satisfy the IRS’s requirements, document the credit, and defend against IRS
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
by Robert W. Jamison, Ph.D., CPA
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 moneysaving 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!
Order
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
504 pages, hardbound.
Standing Order Available
14
Topics include:
> Tax overview and compliance
> Basis and losses
> Elements of S corporation election
and timing
> S corporation distributions
> S corporation income taxes
> And more!
CCH
TAX
AND
> Comparison to other entities
ACCOUNTING
> > > >
B U S I N E S S / C O R P O R AT E
SMALL BUSINESS TAXATION: Planning and Practice
TRANSACTIONS
Order
by Gary L. Maydew, Ph.D., CPA
This helpful reference provides a clear explanation and analysis of the tax law affecting small
businesses and reviews effective planning techniques to maximize tax savings. It covers the major
small business entities — partnerships, LLCs, C corporations and S corporations — from a lifecycle perspective (formation, operation, distribution and liquidation). Key new developments
and other important changes since publication of the previous edition are also referenced
throughout. Includes practical examples, helpful tax planning tips and warnings of potential
pitfalls, and footnotes referencing underlying authority. Reflects changes brought about by the
Working Families Tax Relief and American Jobs Creation Acts of 2004.
Topics include:
> Entity selection
> Income, deductions and credits
Publishes: January, about
736 pages.
Standing Order Available
> Business entity distributions and liquidations
> Taxation of international transactions
> Income tax planning
> Corporate tax law, focusing on penalty taxes
> And more!
reorganizations
TAX PLANNING FOR TROUBLED CORPORATIONS:
Bankruptcy and Nonbankruptcy Restructurings
Order
by Gordon D. Henderson and
Stuart J. Goldring
Publishes: November, about
902 pages.
Tax Planning for Troubled Corporations
clearly outlines the steps involved in
bankruptcy proceedings and examines
the procedural tax aspects of bankruptcy. Practical guidance runs the
gamut from the corporation’s initial tax
payment and reporting obligations…
through the claims resolution process… to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan.
Automatic Standing Order
U.S. MASTERTM DEPRECIATION GUIDE
Order
CCH’s U.S. Master Depreciation Guide offers a one-stop resource for guidance in understanding
and applying today’s complex depreciation rules. The Guide presents a concise, yet thorough
discussion 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
Publishes: January, about
864 pages.
> Corporate earnings and profits
Standing Order Available
> Depreciation planning
> And more!
Comes complete with a detachable Quick Facts Card for convenient, at-a-glance reference to key
depreciation figures.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
15
> > > >
B U S I N E S S / C O R P O R AT E
Order
T A X AT I O N
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:
Publishes: October, about
320 pages.
Standing Order Available
Order
> Retail taxes
> Environmental taxes
> Manufacturers taxes
> Returns, payments, refunds and penalties
> Foreign insurance policies
> And more!
> Taxes on wagering and games
To make your research easier than ever, the Guide includes excise tax rate tables, a glossary of
excise tax terms, a list of pertinent excise tax forms by subject matter and by number, an Internal
Revenue Code 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:
Publishes: September, about
1,390 pages.
Standing Order Available
> Tax rates
> Nexus
> Return filing requirements
> Consolidated returns
> Allocation and apportionment
> And more!
> Tax credits
> Tax computations
Save h
off the re alf
g
cover pric ular
es!
Take advantage of the
U.S. MasterTM Guide
Subscription Library Plan
Page 104
16
CCH
TAX
AND
ACCOUNTING
> > > >
TA 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
Journal of Tax Practice and Procedure
Practitioner’s Guide to IRS Tax Penalties
IRS Valuation Training for Appeals Officers
Coursebook
> Resolving Your Clients’ Tax Liabilities: Tax
Code and Bankruptcy Code Remedies
> Tax Shelter Alert Newsletter
> Understanding IRS Communications
> United States Tax Court: Rules of Practice
and Procedure
> U.S. MasterTM State Tax Practice and
Procedure Guide
FEDERAL TAXATION: Practice and Procedure
Order
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
Publishes: August, about
1,000 pages.
Standing Order Available
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 Equalization, 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
Order
Publishes: January, about
800 pages.
Standing Order Available
OOrder
rder
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
arrangements
> Challenging an illegal IRS assessment
> Offers in compromise
> Representing clients in employeeindependent contractor examinations
> Tax deposits, estimated taxes, interest,
penalties and abatements
> Tax collections and bankruptcy
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.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
17
> > > >
TA 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
OOrder
rder
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:
Print
Publishes: Bi-monthly, about
48 pages per issue.
Internet
Publishes: Bi-monthly;
includes archive issues.
> Examination
Examination, which takes a close look at current trends and issues, as well as changes in audit
appeals, employment tax and penalties.
> Collection
Collection,, offering coverage of the latest trends, topics, and developments in collection
compliance, enforcement, collection appeals, penalties and
bankruptcy-related issues.
> IRS W
atch, designed to keep you up-to-date on changes
Watch,
related to Congressionally-mandated IRS restructuring,
reorganization and technology issues.
Also ava
ila
as a Prin ble
t/
Internet
bundle
> Practice, covering such key topics as ethics and standards of
practice, tax practice case management, and criminal tax practice.
OOrder
rder
PRACTITIONER’S GUIDE TO IRS TAX PENALTIES
by Robert J. Collins, CPA
Published: February 2003,
379 pages.
Standing Order Available
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!
OOrder
rder
IRS VALUATION TRAINING FOR APPEALS OFFICERS COURSEBOOK
l
The actua d
e
s
u
l
manua
!
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
pages.
Topics include:
> Service concepts and procedures
> Real estate
> Valuation of art objects and collectibles
18
> Restrictive agreements/buy-sell agreements
> Valuing intangible assets
> Valuation of closely held corporations
> Restricted securities and investment
company valuations
> Valuation of closely held business interests
> Valuation of preferred stock
> Discounts
> And more!
CCH
TAX
AND
ACCOUNTING
> > > >
TA 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
Order
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
> Federal tax liens
Published: May 2002, 240
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.
Order
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 Regulator
Regulatoryy News: CCH has a full staff in Washington, D.C., that follows all IRS,
Congressional and Treasury activity that affects this area
> Trends: What areas are coming up on the IRS radar screen next and what areas are taxpayers
seeing challenges from the Service fail?
> What Can (and Should) be Done: Our experts will help you
discover practical ways to safely save your company or
client’s money
> Meeting New Standar
ds: What does Sarbanes-Oxley mean in
Standards:
terms of corporate financial reporting and tax planning?
Print
Publishes: Monthly.
Also ava
ila
as a Prin ble
t/
Internet
bundle
Internet
Publishes: Monthly; includes
archive issues.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
19
> > > >
TA 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
Order
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.
Published: November 2004,
144 pages.
Topics include:
Standing Order Available
> 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
Order
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:
Published: August 2003, 292
pages.
Standing Order Available
> 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)
Order
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:
> Record maintenance and production
> Return filing and payment of tax
Publishes: September, about
1,512 pages.
Standing Order Available
> Collection of tax
> Other liable parties
> Interest and penalties
> Taxpayer rights and remedies
> Audit issues, including managed audits
and audit planning
> And more!
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.
20
CCH
TAX
AND
ACCOUNTING
> > > >
I N D I V I D U A L S ’ TA X AT I O N A N D TA X P L A N N I N G
Inside...
> Federal Income Taxes of Decedents, Estates and
Trusts
> Essentials of Federal Income Taxation for
Individuals and Small Business
> 1040 Express Answers
> Individuals and Small Business Tax Planning Guide
>
>
>
>
>
>
Resolving Your Clients’ Tax Liabilities
Tax Angles for Special Taxpayers
Tax Planning Strategies
Tax Strategies for the Self-Employed
Taxation of Individual Retirement Accounts
Understanding Business Buy-Sell Agreements
FEDERAL INCOME TAXES OF DECEDENTS, ESTATES AND TRUSTS
Order
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
> Decedent’s stock holdings
> Bankruptcy estates
> Income tax return of estate or trust
> Fiduciary duties and liabilities
ESSENTIALS OF FEDERAL INCOME TAXATION FOR INDIVIDUALS
AND SMALL BUSINESS
by Herbert C. Sieg and Linda M. Johnson, Ph.D., CPA
This helpful resource features an easy-reading, forms approach to federal income taxation to
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.
Publishes: October, about
239 pages.
Standing Order Available
Order
Publishes: December, about
602 pages.
Standing Order Available
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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
21
> > > >
I N D I V I D U A L S ’ TA X AT I O N A N D TA X P L A N N I N G
Order
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-touse 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
Publishes: December, about
500 pages. Spiral bound.
> Quick reference icons identify Cautions, Examples, Planning Pointers, and highlighted areas to
alert you to must-know information
Standing Order Available
Find all of your 1040 answers accurately and FAST!
Order
Publishes: November, about
600 pages.
Standing Order Available
INDIVIDUALS AND SMALL BUSINESS TAX PLANNING GUIDE
by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.
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
Order
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:
Published: May 2002, 240
pages, hardbound.
Standing Order Available
> Statute of limitations
> Innocent spouse rules
> Trust fund tax liability
> Installment agreements
> Federal tax liens
> And more!
> 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.
22
CCH
TAX
AND
ACCOUNTING
> > > >
I N D I V I D U A L S ’ TA X AT I O N A N D TA X P L A N N I N G
TAX ANGLES FOR SPECIAL TAXPAYERS
Order
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
Publishes: December, about
590 pages.
Standing Order Available
Order
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
Publishes: September,
about 160 pages.
Standing Order Available
Order
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 can
help your self-employed clients comply with the law, make sound business decisions and plan
effectively for what lies ahead.
From basic income tax principles to detailed coverage of complex topics, this book covers all the
bases so you can help your clients create and execute effective working strategies.
Topics include:
> Accounting methods
> Accounting for inventories
> Start-up and expansion deductions
> Automobile and transportation deductions
> Depreciation
> Hobby classification
> Passive losses
> Disposing of property
Published: January 2001, 467
pages, hardbound.
Standing Order Available
> Inclusions and exclusions from income
> And more!
> Pension and employee benefit deductions
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
23
> > > >
I N D I V I D U A L S ’ TA X AT I O N A N D TA X P L A N N I N G
Order
Publishes: April, about 1,088
pages.
Automatic Standing Order
TAXATION OF INDIVIDUAL RETIREMENT ACCOUNTS
by David J. Cartano, J.D.
Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable to
individual retirement accounts. The first part of the book discusses all of the different types of
IRAs, including the Roth IRA, the education IRA, the SIMPLE IRA and the deemed IRA. The
second part discusses the various areas of tax law relating to the operation and administration of
an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals
with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes and estate taxes. It also deals with the tax
rules applicable to the different types of the beneficiaries receiving distributions from an IRA.
> Updates reflecting the changes made by recent legislation, including the American Jobs
Creation 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!
Order
UNDERSTANDING BUSINESS BUY-SELL AGREEMENTS
by Jeremiah K. Murphy, CPA
Understanding Business Buy-Sell Agreements is the perfect guide for those who consult businesses
and business owners who need to understand these useful agreements that allow for an orderly
transfer of ownership and the likely continuation of the business long into the future. This plainEnglish resource covers the basic considerations related to buy-sell agreements, including
specific entity issues and estate planning uses. Sample agreements and tools included with the
text illustrate how the concepts presented apply in actual practice, and the Practice Tool section
includes many helpful practice aids including:
Publishes: October, about
129 pages.
> Sample corporation buy-sell agreement
Standing Order Available
> 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 help
determining if an agreement includes the needed elements
Numerous Planning Pointers
and Cautions peppered
throughout the text provide
helpful guidance on important
issues, opportunities and
challenges related to the use
of buy-sell agreements.
24
CCH
TAX
AND
ACCOUNTING
> > > >
E X E M P T / N O N - P R O F I T O R G A N I Z AT 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
Order
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
> Agreed-Upon Procedure Engagement
Publishes: Monthly, 8 pages
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
Order
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.
Updated to reflect the current state of the law and regulations, this compehensive volume features a
reader-friendly format, with an expanded 7 1⁄4" x 10" oversized page and larger type fonts.
Publishes: October, about
1,408 pages.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
25
> > > >
EXEMPT/NON-PROFIT ORGANIZATIONS
Order
FORMING THE EXEMPT ORGANIZATION
by Marshall A. Glick, J.D.
Published: August 2002, 311
pages.
Standing Order Available
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.
Order
Publishes: June, about 912
pages.
Automatic Standing Order
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, easyto-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 timeconsuming clerical work too often performed during audits.
Order
MILLER NOT-FOR-PROFIT REPORTING
by Mary F. Foster, CPA; Howard Becker, CPA; and Richard J. Terrano, CPA
Publishes: November, about
520 pages.
Automatic Standing Order
26
Miller Not-for-Profit Reporting offers solid analysis and lucid explanations, peppered with realworld 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
> How to report promises to give, pledges, collections and pooled investments
> 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
CCH
TAX
AND
ACCOUNTING
> > > >
E X E M P T / N O N - P R O F I T O R G A N I Z AT I O N S
Order
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.
Highlights include:
> Updated and more detailed discussion of political organizations described in §527 of the Code
Publishes: April, about 540
pages.
Automatic Standing Order
> 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
©
Tax.CCHGr
oup.com
ax.CCHGroup.com
Order online at
Tax.CCHGroup.com
Visit
Today!
Tax.CCHGroup.com is your single source for the best tax
and accounting tools, information, software and publications.
> 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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
27
> > > >
C O M P E N S AT I O N A N D B E N E F I T S TA X AT I O N
Inside...
Order
> 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.
Publishes: February, about
808 pages, hardbound.
Standing Order Available
Executive Compensation analyzes the federal statutes that govern the terms and provisions of
executive compensation. It also discusses court decisions, state laws, accounting standards,
stock exchange requirements and governmental regulations that apply. Finally, it considers the
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
> Change in control agreements
> Retention and compensation of outside
board members
> Stock options
> Consulting agreements
> Noncompetes and other restrictive covenants
> Executive compensation in mergers and
acquisitions
> And much more!
Order
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.
Published: April 2001, 140
pages.
Standing Order Available
28
Various 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
relationship
> When Section 530 applies
> Consequences and penalties of misclassification
> IRS approach to audits
> Requesting a worker status ruling from
the IRS
> IRS rulings
> Appealing an adverse decision
CCH
TAX
AND
ACCOUNTING
> “Reasonable Basis” test
> > > >
C O M P E N S AT I O N A N D B E N E F I T S TA X AT I O N
PRACTICAL GUIDE TO TAX ISSUES IN EMPLOYMENT
Order
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 employment 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.
Published: July 1999, 336
pages, hardbound.
Standing Order Available
The book addresses critical issues and strategies, including:
> Tax consequences of settlements and awards
> Legal implications of particular causes of action
> Tax treatment for employers paying damage
awards in particular causes of action
> Attorney fees considerations
> Withholding requirements under specific causes
of action
> Employee classifications and tax
consequences
> Planning opportunities in damage
award situations, including how to
structure damage awards and
settlements to avoid taxation
RETIREMENT BENEFITS TAX GUIDE
Order
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 arrangements (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
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.
> 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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
29
> > > >
C O M P E N S AT I O N A N D B E N E F I T S TA X AT I O N
Order
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 nonERISA plan orders.
Coverage includes:
> Viewing retirement plans as assets
Publishes: May, about 445
pages, hardbound.
Automatic Standing Order
Order
> Determining whether to use a valuation of
a retirement plan to offset its value against
other marital assets or to draft a QDRO
> Procedures for valuing retirement plans,
including the characteristics of pension
valuations and other considerations in
valuation such as vesting and pensions in
payout status
> Effective drafting of QDROs for divorce and
related orders, including the use of model
orders
> Use of QDROs for child support arrearages
> Tax treatment of benefits
> Non-ERISA plans, including the civil service
retirement system, military plans, and city and
county plans; malpractice considerations
> And much more!
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 discussing 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.
Published: December 2003,
24 pages, 3 7/8" x 8 1/4", saddlestitched.
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
while attracting new clientele and spreading goodwill in the marketplace.
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.
Standing Order Available
Order
Publishes: August, about 768
pages.
Automatic Standing Order
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
30
CCH
TAX
AND
ACCOUNTING
> > > >
C O M P E N S AT I O N A N D B E N E F I T S TA X AT I O N
TAXATION OF COMPENSATION AND BENEFITS
Order
by David J. Cartano, J.D.
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
Medicare, and showing the best combination of qualified and nonqualified benefit plans
Publishes: May, about 890
pages.
> Thousands of citations to the Internal Revenue Code, Treasury Regulations and important
case law
Automatic Standing Order
> 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
OOrder
rder
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:
> Current compensation
> Employee fringe benefits/plans
Publishes: September, about
800 pages.
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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
31
> > > >
PROPERTY TAX
Order
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.
Standing Order Available
Order
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.
Standing Order Available
Order
PROPERTY TAX ALERT
Property Tax Alert provides proven tips and strategies for reducing property tax bills and helps
practitioners stay on top of the latest trends in valuation on assessment. Timely articles and
practical reporting on return requirements, payment dates, appeals and refund methods, state
contacts, statute of limitations, and nationwide updates on new laws, regulations and cases are
just 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’s
how Property Tax Alert can help you:
> Win the compliance battle — tips and tactics you can use
Print
Publishes: Monthly.
Internet
Publishes: Monthly; includes
archive issues.
> Stay abreast of new property tax cases and legislation
> Access concise analysis of the latest trends and new
developments
Also av
ai
as a Pr l a b l e
Interne int/
t bundl
e
> Get advice on how to avoid the “nexus police”
> 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
32
CCH
TAX
AND
ACCOUNTING
> > > >
R E A L E S TAT E TA X AT I O N
LIKE-KIND EXCHANGES UNDER CODE SECTION 1031
Order
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 taxadvantaged way. This resource aids tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling
exchanges, and the myriad of details resulting from the related cases, IRS rulings and private
letter rulings — both before and after Starker and the regulations.
Topics covered include:
> Types of exchanges
> Multiple property exchanges
> Essential elements of a Section 1031 exchange
> Exchanges by entities: transfers of
exchange property to and from entities
> The Starker case and the evolution of deferred
exchanges
Publishes: October, about
224 pages, hardbound.
Standing Order Available
> Reverse exchanges
> Deferred exchanges under the regulations
> Build-to-suit exchanges
> Tax incidents of an exchange: exchange value,
boot, basis and recapture of depreciation
> Related-party exchanges
> Mechanics and documentation of exchanges
> Reporting Code Section 1031 exchanges
> Personal property 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
Order
by David F. Windish, J.D., LL.M.
Real Estate Taxation analyzes the tax considerations and issues of real estate and offers a comprehensive 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 improvements, and investment credit considerations.
Topics include:
> Operating expenses and raxes
> Development
> Mixed-use residences
> Passive activity loss rules
> 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
Publishes: November, about
710 pages, hardbound.
Standing Order Available
Order
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
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.
Automatic Standing Order
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
33
> > > >
FINANCIAL PRODUCTS: TAXATION AND ACCOUNTING
Inside...
OOrder
rder
>
>
>
>
>
Equipment Leasing: State Income and Franchise Tax Consideration
Federal Income Taxation of Debt Instruments
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
Published: September 2001,
280 pages, hardbound.
Standing Order Available
OOrder
rder
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
provide a complete framework of coverage for the great number of professionals involved with
or affected by this important area.
This reference contains discussions of key cases, important statutory and regulatory documents, 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 interpretations 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 regulations, the book covers every aspect of the current regulations and thoroughly analyzes all
related areas.
34
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
property
> Bond premium
> Below-market and intercompany loans
> Sales, exchanges, recapitalizations and
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
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCIAL PRODUCTS: TAXATION AND ACCOUNTING
Order
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, commodities, 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
market participants
> Treatment of gain or loss on terminations of
contract rights and obligations
Publishes: November, about
3,600 pages in 3 volumes.
Loose-leaf format.
> Taxation of market participants, capital
transactions and ordinary income
transactions
> Taxation of dividend income, interest income,
security loans and repurchase transactions
Automatic Standing Order
> Profit motive, sham, business purpose and
other anti-abuse considerations
> Taxation of stock and other equity securities,
publicly traded partnership interests and
publicly traded trust interests
Order
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 taxinclusive 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.
Topics include:
> High net worth individuals
> State and local perspective
> International taxation
> Capital markets
> Regulatory perspective
> New developments: taxation
and products
Also a
va
as a Pr i l a b l e
Interne int/
t bund
le
MILLER FINANCIAL INSTRUMENTS: A Comprehensive Guide to
Accounting and Reporting
by Rosemarie Sangiuolo and Leslie F. Seidman, CPA
Miller Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for
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.
Print
Publishes: Quarterly, about
48 pages per issue.
Internet
Publishes: Quarterly;
includes archive issues.
Order
Publishes: November, about
800 pages.
Automatic Standing Order
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.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
35
> > > >
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
Inside...
Order
Published: November 1999,
552 pages, hardbound.
Includes 72-page supplement.
>
>
>
>
>
>
>
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
> 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
AGRIBUSINESS ACCOUNTING AND TAXATION
by Gary L. Maydew, PhD, CPA
In today’s increasingly competitive agribusiness environment, managerial planning, cost determination
and control, and income and estate planning are especially crucial. This reference is designed
specifically 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 forth
including 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 aid
agribusiness 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 and
many other topics.
Order
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 with
commercial banks, up to date on how to implement and react to changes by the FASB, the SEC,
as well as the IASB.
Publishes: Bi-monthly, about
48 pages per issue.
Here is some recent coverage that you may have missed:
>
>
>
>
>
>
>
>
36
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 on
internal 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
CCH
TAX
AND
ACCOUNTING
> > > >
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
BANK TAX GUIDE
Order
by Ronald W. Blasi
This comprehensive desktop reference covers all the tax rules for financial institutions and is the
only book of its kind that is completely updated each year. Bank Tax Guide serves as an authoritative guide for professionals charged with tax compliance for a bank or thrift. Each chapter in the
Guide begins with a special tax planning section on the particular topic covered. Numerous and
detailed footnotes show the authority throughout the Guide’s discussions and present a roadmap
for 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 of
intangibles, including their effect on loan origination costs, mortgage servicing, acquisitions,
contract cancellations, etc.
Publishes: August, about 940
pages.
Standing Order Available
> New sections that outline the requirements for the New Markets Tax Credit and the Low
Income Housing Credit
> New chapter on Business Tax Credit
Order
COMMERCIAL LENDING REVIEW
by Claire Greene
Commercial Lending Review covers all aspects of lending for commercial banks, community and
regional banks, and other financial institutions. It provides 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 recent sample headlines that you may have missed:
> Behavior Bias: The Hidden Risk in Risk Management
Publishes: Bi-monthly, about
48 pages per issue.
> 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
Order
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 written
specifically for you. This informative, hands-on resource delivers step-by step guidance to help
you successfully tailor accepted construction accounting methods to meet your specific transactional needs. You’ll get practical guidance on key topics, such as:
> Construction contracts
> Project management procedures
> Revenue recognition
> Litigation support
> Joint ventures
> Labor relations
Publishes: November, about
1,360 pages.
> Risk management
> And much more!
Automatic Standing Order
> Government contracting
As an added bonus, you’ll also receive the guide’s companion CD, featuring more than 80 fully
customizable forms, checklists, worksheets and letters. For unparalleled guidance through the
many complex issues involved in the construction industry, turn to the experts behind Construction Accounting Deskbook.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
37
> > > >
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
Order
MILLER CONSTRUCTION GUIDE
by Eric P. Wallace, CPA
The Miller Construction Guide provides CPAs 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
Publishes: May, about 1,726
pages.
Automatic Standing Order
Order
> Information on accruals and percentage of completion
> Contractor accounting, controls and auditing
> Includes free companion CD with work programs, checklists and practice aids
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 that
confront 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 the
majority of accountants servicing the specialized needs of non-public manufacturing,
distribution, and retail companies.
Publishes: April, about 718
pages.
Automatic Standing Order
The accounting and auditing section addresses concerns unique to these industries, including
opportunities for auditors to increase efficiency and effectiveness. The consulting section offers
numerous ideas for adding value to their clients’ companies, as in costing, inventory management,
reporting, financing, and mergers and acquisitions. The taxation section covers accounting
methods, UNICAP, LIFO, research
and development, and other
For each major section, a practical
essential tax planning and complichecklist is provided to ensure that
ance topics.
key considerations are not overlooked
“Practice Pointers” provided
throughout point out, in plain-English, how to apply the standards. “Observations” provide
additional commentary on the application of standards, such as conflicts in the authoritative
literature. In addition, important points are clarified by “Cases in Point” and stand-alone “Illustrations” demonstrate how to apply specific principles discussed.
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.
38
CCH
TAX
AND
ACCOUNTING
> > > >
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
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 hodgepodge 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.
Order
Publishes: October, about
560 pages.
Automatic Standing Order
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
Order
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
Publishes: January, about
718 pages.
Standing Order Available
> And more!
STATE TAXATION OF ELECTRIC, NATURAL GAS AND OTHER
PUBLIC UTILITIES
Order
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.
Topics include:
> Regulation and deregulation
> Nexus
> Trading and marketing companies
> Business and nonbusiness income
> Energy services companies
> Allocation and apportionment
> Independent power projects
> Discriminatory taxes
Published: June 2002, 363
pages, hardbound.
Standing Order Available
Features helpful tools such as planning notes, tables, illustrations, cautions and a special practice
tool section.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
39
> > > >
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
Order
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:
Publishes: September, about
448 pages.
Automatic Standing Order
1. Know how the law characterizes ownership rights and interests
2. Choose a business form that provides maximum tax advantage
3. Determine the best time to report and recognize income
4. Reduce the tax burden through deductions, depreciation and the investment tax credit
5. Avoid liability for failure to withhold wages
6. Realize tax deferral and tax savings through foreign production or distribution
7. Discover innovative and creative strategies for financing film production and distribution
8. Pay close attention to the special tax considerations that apply to talent
Order
TELECOMMUNICATIONS:
Taxation of Services, Property and Providers
Deborah R. Bierbaum and James P. Kratochvill of AT&T Corp., Editors
Published: June 2002, 336
pages, hardbound.
Standing Order Available
Order
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:
> Bundled offers
> Telecommunications equipment exemptions
under state and local law
> Internet services
> Property taxation
> Melding technologies
> And much more!
> Prepaid calling services
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.
Published: March 2002, 336
pages, hardbound.
Standing Order Available
40
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
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 providing
answers to today’s unclaimed property questions on the law, how to comply with the law, and how
states enforce these laws.
CCH
TAX
AND
ACCOUNTING
> > > >
TA X R E T U R N P R E P A R AT I O N / F O R M S
Inside...
>
>
>
>
>
>
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
CORPORATE INCOME TAX REFRESHER COURSE
by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.
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.
Order
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)
Standing Order Available
CORPORATION-PARTNERSHIP-FIDUCIARY FILLED-IN TAX RETURN
FORMS
Order
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
Publishes: January, about
136 pages, 8 1⁄2" x 11".
Standing Order Available
Order
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-touse 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
Publishes: December, about
500 pages. Spiral bound.
Standing Order Available
Find all of your 1040 answers accurately and FAST!
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
41
> > > >
TA X R E T U R N P R E PA R AT I O N / F O R M S
Order
Publishes: January, about
176 pages.
Standing Order Available
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.
Order
1040 PREPARATION AND PLANNING GUIDE
(formerly 1040 Preparation)
by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.
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:
Publishes: December, about
800 pages.
> Practice Pointers, which note special planning opportunities throughout the text
Standing Order Available
> 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
Order
PASS-THROUGH ENTITIES INCOME TAX REFRESHER COURSE:
Preparing Returns for LLCs, Partnerships and S Corporations
by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.
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:
Publishes: November.
One-volume, text-based
course, 8 1⁄2" x 11".
> Role of the preparer
> Compensation and employee benefits plans
Course Level: Update
> Filing requirements
> Credits
Prerequisite: None
> Trade or business income
> Adjustments and tax preference items
Recommended CPE Credit:
22 hours in two Modules (11
credits per Module)
> Sales, exchanges or conversions of
business assets
> Foreign taxes
Standing Order Available
> Deductions
42
CCH Tax and Accounting
CCH
TAX
AND
> And much more!
ACCOUNTING
> > > >
STATE TAX
Inside...
> State Tax Guidebooks
> State Tax Handbook
> State Tax Guidebook Subscription Library Plan
STATE TAX GUIDEBOOKS
20 authoritative CCH Guidebooks offer timely, concise, and
practical information on state and local taxes in convenient
and accessible handbook format. Coverage includes personal
and corporate income taxes, sales and use taxes, franchise
taxes, estate or inheritance taxes and more — with emphasis
placed on the persons or transactions subject to the tax,
application, exemptions, returns and payment.
Scheduled to publish in December.
Standing Or
der A
vailable on all Guidebooks.
Order
Available
Order
CALIFORNIA
— Russell S. Bock, Consultant, and Bruce Daigh
CALIFORNIA—
and Matt Stolte, Contributing Editors. About 816 pages.
COLORADO
—Bruce Nelson, M.A., CPA and Mark Kozik, J.D.,
COLORADO—
LL.M., CPA, Editors. About 384 pages.
CONNECTICUT
—Richard D. Pomp, J.D., Editor. About
CONNECTICUT—
324 pages.
NEW YORK
—Mark S. Klein, J.D., Editor. About 624 pages.
YORK—
FLORIDA
—James M. Ervin, Jr., Esq., Editor. About 312 pages.
FLORIDA—
NOR
TH CAROLINA
— by William W. Nelson, J.D. and Shelby
NORTH
CAROLINA—
Bennett, Ph.D. About 696 pages.
GEORGIA
— Alston & Bird, LLP. About 384 pages.
GEORGIA—
ILLINOIS
— Marilyn A. Wethekam, Esq., Editor. About 396 pages.
ILLINOIS—
INDIANA
—Larry J. Stroble, J.D., Editor. About 324 pages.
INDIANA—
KENTUCKY
— Mark F. Sommer, J.D., Editor. About 348 pages.
KENTUCKY—
MAR
YLAND
— Walter R. Calvert, J.D. and Denise V. Corsaro, J.D.,
MARYLAND
YLAND—
Editors. About 360 pages.
MASSACHUSETTS
— Stephen M. Politi, J.D., LL.M., Editor. About
MASSACHUSETTS—
324 pages.
MICHIGAN
—About 312 pages.
MICHIGAN—
NEW JERSEY
— Susan A. Feeney, J.D. and Michael A. Guariglia,
JERSEY—
J.D., Editors. About 312 pages.
OHIO
—Edward J. Bernert, J.D. and Andrew M. Ferris, J.D.,
OHIO—
Editors. About 384 pages.
PENNSYL
VANIA
— by Charles L. Potter, Jr., J.D., CPA, Shelby D.
PENNSYLV
ANIA—
Bennett, Ph.D., Philip E. Cook, Jr., J.D., and Sheldon J. Michaelson,
CPA. About 924 pages.
TENNESSEE
— Michael D. Sontag, J.D., LL.M., Editor.
TENNESSEE—
About324 pages.
TEXAS
—G. Brint Ryan, M.S., CPA and Eric L. Stein, J.D., LL.M.,
TEXAS—
Editors. About 372 pages.
VIRGINIA
—William L.S. Rowe, J.D., Editor. About 348 pages.
VIRGINIA—
WASHINGTON
— Garry G. Fujita, J.D., LL.M., Editor. About
ASHINGTON—
300 pages.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
43
> > > >
STATE TAX
Order
STATE TAX HANDBOOK
A valuable resource for tax and business professionals who work with multiple state tax
jurisdictions, this title outlines the major features of each state’s revenue system in uniform
arrangement — 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 outline
for each state
Publishes: December, about
486 pages.
Standing Order Available
> Helpful charts detailing rates, deductions, exemptions and reporting requirements in the 45
income 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 years
and other critical areas
> Help in determining whether federal depreciation and depletion provisions are followed
> And much more!
Order
STATE TAX GUIDEBOOK SUBSCRIPTION LIBRARY PLAN
CCH’s State Tax Guidebook Subscription Library Plan provides you with the complete line of CCH’s
20 State Tax Guidebooks, shipped immediately upon publication, for one, attractive annual
subscription price of more than 50% off the regular list price. With the
Plan, you’ll receive all State Tax Guidebooks currently available
and all new editions published within your subscription
period. Guidebooks are available for:
Save more
than 50%!
44
CCH
TAX
AND
> California
> Michigan
> Colorado
> New Jersey
> Connecticut
> New York
> Florida
> North Carolina
> Georgia
> Ohio
> Illinois
> Pennsylvania
> Indiana
> Tennessee
> Kentucky
> Texas
> Maryland
> Virginia
> Massachusetts
> Washington
ACCOUNTING
> > > >
CALIFORNIA TAX GUIDANCE
Inside...
> California Corporation Tax/California Income
Tax Laws & Regulations Book Bundle
> California Income Tax Laws and Regulations
Annotated
> California Taxation Practice and Procedure
> California Income Tax Manual
>
>
>
>
>
California Property Tax Manual
California Tax Analysis: Corporation Tax
Estate Planning for California Residents
Guidebook to California Taxes
Taxation of the Entertainment Industry
CALIFORNIA CORPORATION TAX/CALIFORNIA INCOME TAX LAWS &
REGULATIONS BOOK BUNDLE
Order
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
each of these references were purchased separately.
CALIFORNIA INCOME TAX LAWS AND REGULATIONS ANNOTATED
Publishes: March.
Standing Order Available
Order
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
Income Tax Laws
> Corporation Tax
> Multistate Tax Compact
> Senior Citizens Property Tax Assistance
and Postponement Law
Publishes: March, about
1,680 pages.
Standing Order Available
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
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 Equalization, 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.
Order
Publishes: January, about
800 pages.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
45
> > > >
CALIFORNIA TAX GUIDANCE
Order
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.
Publishes: February, about
582 pages.
Standing Order Available
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
special focus on those unique to the state. It also probes the important subject of distributions
from retirement plans.
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.
Order
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.
Standing Order Available
Includes ,
bles
helpful ta d
a
charts n
lists
Topics include:
> General appraisal and value concepts
> Traditional approaches to value
> Change-in-ownership
> Leased properties
> Mineral properties
> Commercial owner/user properties
> Billings and collections
> Possessory interests
> Assessment appeals process
> Agricultural/open space properties
> And more!
> New construction
> Proposition 13
Order
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.
Publishes: January, about
1,286 pages.
Standing Order Available
46
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
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.
CCH
TAX
AND
ACCOUNTING
> > > >
CALIFORNIA TAX GUIDANCE
ESTATE PLANNING FOR CALIFORNIA RESIDENTS
Order
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
> Probate
> Life insurance, annuities and employee
benefits
> Federal estate tax
> Business assets
Publishes: February, about
224 pages.
Standing Order Available
> Miscellaneous assets
GUIDEBOOK TO CALIFORNIA TAXES
Order
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 supplement 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
Publishes: December, about
816 pages.
Standing Order Available
Order
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. Know how the law characterizes ownership rights and interests
2. Choose a business form that provides maximum tax advantage
3. Determine the best time to report and recognize income
4. Reduce the tax burden through deductions, depreciation and the investment tax credit
5. Avoid liability for failure to withhold wages
6. Realize tax deferral and tax savings through foreign production or distribution
7. Discover innovative and creative strategies for financing film production and distribution
8. Pay close attention to the special tax considerations that apply to talent
Publishes: September, about
448 pages.
Automatic Standing Order
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
47
> > > >
NEW YORK TAX GUIDANCE
Inside...
Order
>
>
>
>
>
>
>
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.
Order
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.
Standing Order Available
48
CCH
TAX
AND
ACCOUNTING
> > > >
NEW YORK TAX GUIDANCE
NEW YORK STATE CORPORATION TAX LAW AND REGULATIONS
Order
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.
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 corporation tax issues should have!
NEW YORK STATE PERSONAL INCOME
TAX LAW AND REGULATIONS
Publishes: March, about 560
pages.
Standing Order Available
Order
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 Department of Taxation and Finance.
olume
Each v annually
ated
t
is upd flect curren d
t o r e ments an
p
develo n d m e n t s !
e
am
Publishes: March, about
1,047 pages.
Standing Order Available
NEW YORK STATE SALES AND USE
TAX LAW AND REGULATIONS
Order
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
1,100 pages.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
49
> > > >
NEW YORK TAX GUIDANCE
Order
NEW YORK STATE TAX LAW
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.
Publishes: March, about
1,350 pages.
Standing Order Available
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!
Order
About 4,675 pages in 5
volumes.
Standing Order Available
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
50
CCH
TAX
AND
ACCOUNTING
> > > >
SALES AND USE TAX
Inside...
>
>
>
>
>
>
>
>
>
>
>
>
>
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
CYBERTAXATION: The Taxation of E-Commerce
Order
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 of
this area. It pulls together, in one convenient source, the insights and guidance of one of the
nation’s leading experts on complex Internet tax issues — at the local, state, federal and
international 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 sold
over the Internet
Published: March 2000, 600
pages.
Standing Order Available
> Corporate income tax rules
> Nexus
> VAT treatment of cyber-activities
DROP SHIPMENTS: Taxation, Compliance and Planning
Order
by Diane L. Yetter, CPA
Drop Shipments: Taxation, Compliance and Planning helps sales and use tax professionals sift through
the tangle of state rules related to multi-party drop-shipment transactions. The book is based on
a state-by-state poll conducted by CCH state tax editors who queried state revenue departments
in the District of Columbia and all 45 states that impose sales or transaction taxes. The result is
an insightful, comprehensive look at the sales and use tax rules on drop shipments. Drop
Shipments brings together in one resource each state’s rules and interpretations defining the
taxation of drop shipments with references to the official statutes and regulations. This book
provides answers to questions on:
> Resale documentation
> Taxability
> Tax basis
> Nexus considerations
> Parties responsible for remitting tax
> Statutory and regulatory citations
Publishes: May, about 280
pages.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
51
> > > >
SALES AND USE TAX
Order
Publishes: October, about
560 pages.
Automatic Standing Order
MULTISTATE GUIDE TO SALES AND USE TAXATION:
Construction Industry
by Daniel M. Davis, MBA (Taxation), CPA, CFE
This book 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 variety
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.
Order
MULTISTATE GUIDE TO SALES AND USE TAX AUDITS
Publishes: August, about 644
pages.
by Daniel M. Davis, MBA (Taxation), CPA, CFE
Automatic Standing Order
Multistate Guide to Sales and Use Tax Audits provides state-specific material for preparing for and
handling an audit in all states that impose sales and use taxes. Readers will gain an increased
understanding of why their businesses or clients were selected for audit, how their audits will
proceed, what the audit staff will be looking for, and how assessments are developed.
Instead of enacted tax increases, taxing agencies are quietly encouraged to mine every possible
dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may
be regarded as the first step in a state civil action intended to extract additional funds from a
specific taxpayer. Since 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 Sales
and Use Tax Audits is intended to improve the taxpayer’s chances of prevailing in what is often an
unfairly weighted contest. It aims to assist taxpayers in proactively avoiding paying more than
their legal share of taxes.
52
CCH
TAX
AND
ACCOUNTING
> > > >
SALES AND USE TAX
Order
SALES AND USE TAX ALERT
This informative newsletter helps multistate practitioners and businesses stay abreast of new
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
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
Also a
thorny issues.
vaila
Print
Internet
Publishes: Monthly.
Publishes: 22 issues per year;
includes archive issues.
as a Pr b l e
Interne int/
t bund
le
SALES AND USE TAX ANSWER BOOK
Order
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
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.
SALES AND USE TAX DESK REFERENCE SET
Publishes: December, about
560 pages.
Automatic Standing Order
Order
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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
53
> > > >
SALES AND USE TAX
Order
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.
Publishes: December, about
1,084 pages in 2 volumes.
Loose-leaf format.
Standing Order Available
Order
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:
Published: July 2002, 232
pages, hardbound.
Standing Order Available
Order
> 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:
Published: June 2002, 203
pages, hardbound.
> Population analysis
> Statistical evaluation
Standing Order Available
> 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.
54
CCH
TAX
AND
ACCOUNTING
> > > >
SALES AND USE TAX
Order
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
> Self-audit procedures
> Pre-audit strategies
> And more!
> Preparation
> Scheduling considerations
Published: July 2002, 184
pages, hardbound.
Standing Order Available
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
Order
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 farreaching toward all industry segments, making the jobs of those responsible for managing sales
and use tax increasingly more difficult and critical.
Understanding and Managing Sales and Use Tax helps everyone involved understand and effectively
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.
Publishes: April, about 320
pages.
Standing Order Available
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.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
55
> > > >
SALES AND USE TAX
Order
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 work
with multiple state tax jurisdictions. This CCH Master Guide serves as a handy desktop reference
containing succinct explanations and quick-glance charts detailing common sales and use tax
issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of
sales taxes and describes for each state the basis, state and local tax rates, principal payment and
return due dates, and countless other key facts and figures.
Publishes: March, about
1,100 pages.
Standing Order Available
The Guide’s concise and practical desk-reference format makes it the perfect complement to
CCH’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 refer
to time and again throughout the year.
Those professionals who deal with sales and use taxes only occasionally will enjoy this attractively
priced, handy guide. And those in the thick of sales and use tax issues will appreciate having
quick answers and overviews available for those times when it is more convenient than using a
comprehensive research service. Especially helpful are the multistate quick answer charts — a
CCH exclusive!
For in-depth and up-to-date information on specific tax areas,
check out our line of Tax Alert Newsletters!
Page 19
Page 53
56
Page 32
CCH
TAX
AND
ACCOUNTING
> > > >
I N T E R N AT I O N A L TA X AT 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
Order
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.
Topics include:
> Design in environmental taxes
> Ecological tax reform
> Environmental taxes and external
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!
Published: March 2002, 594
pages, hardbound.
Standing Order Available
These thought-provoking papers have been presented at the International Conference on
Environmental Tax Issues.
INTERNATIONAL INCOME TAXATION: Code and Regulations
Order
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,
students and practitioners.
Teachers, students and practitioners will appreciate the volume’s easy-to-use format and organization, including:
Publishes: July, about 1,944
pages.
Standing Order Available
> 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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
57
> > > >
I N T E R N AT I O N A L T A X AT I O N A N D A C C O U N T I N G
Order
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 allinclusive, 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:
Publishes: November, about
2,400 pages in 4 volumes.
Loose-leaf format.
> Structure international corporate transactions for maximum benefit
Automatic Standing Order
> 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!
Order
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
Publishes: Quarterly, 48
pages per issue.
> 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
58
CCH
TAX
AND
ACCOUNTING
> > > >
I N T E R N AT I O N A L TA X AT I O N A N D A C C O U N T I N G
MILLER INTERNATIONAL ACCOUNTING/FINANCIAL REPORTING
STANDARDS GUIDE
by David Alexander and Simon Archer, CPA
Miller 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.
Order
Publishes: November, about
800 pages.
Automatic Standing Order
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.
Order
JOURNAL OF TAXATION OF GLOBAL TRANSACTIONS
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
your understanding of and response to international tax matters.
Written by leading international tax practitioners, the Journal features regular columns and indepth articles covering such topics as:
> Anti-deferral and anti-tax avoidance
> Cross-border business combinations
> Technology and telecommunications
> Financing international operations
> Foreign investment into the United States
Also a
va
as a Pr i l a b l e
Interne int/
t bund
le
Print
Publishes: Quarterly, about
60 pages per issue.
Internet
Publishes: Quarterly;
includes archive issues.
> Foreign tax credits
> International acquisitions and dispositions
> International partnerships, joint ventures and hybrids
> International tax controversies
> Transfer pricing
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
59
> > > >
I N T E R N AT I O N A L T A X AT I O N A N D A C C O U N T I N G
Order
TRANSFER PRICING: Rules, Compliance and Controversy
by Marc M. Levey, J.D. and Steven C. Wrappe, J.D., CPA
Published: March 2001, 462
pages, hardbound.
Standing Order Available
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
to facilitate the understanding of IRS provisions and their translation into action.
Topics include:
> Analysis of U.S. rules, case law and
guidance regarding transfer pricing for
tangible goods, intangibles and services
Order
> U.S. penalty and documentation rules
> Developing a substantive/procedure strategy
> Complex cost-sharing planning principles
> Appeals, ADR, litigation, APAs and
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. Basic Principles
Standing Order Available
2. U.S. Taxation of Foreign Income
3. U.S. Taxation of Foreign Persons
4. International Tax Practice and Procedure
Topics include:
60
> Tax jurisdiction
> Foreign sales corporations
> Source of income rules
> Foreign currency translation and transactions
> Foreign tax credit
> Tax treaties
> Transfer pricing
> Planning of foreign operations
> Anti-avoidance provisions
> Foreign persons investing in the U.S.
> Governing foreign corporations
> Foreign persons doing business in the U.S.
CCH
TAX
AND
ACCOUNTING
> > > >
E U R O P E A N TA X AT 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
guidance on a wide range of U.K. taxation issues. It is specifically
designed to assist practitioners in understanding tax liabilities and
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.
Order
Publishes: September, about
1,000 pages.
Standing Order Available
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
Order
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.
Each chapter of the Guide focuses on a single country and includes a snapshot of that country’s
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.
Publishes: Every other year.
About 1,850 pages.
Automatic Standing Order
This edition of the Guide includes special Summary International Accounting Standards Comparison 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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
61
> > > >
CANADIAN TAX AND ACCOUNTING
Inside...
Order
Publishes: July, about 2,000
pages.
Standing Order Available
Order
Publishes: March, about
3,000 pages.
Standing Order Available
>
>
>
>
>
>
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
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.
Order
Publishes: January, about
1,600 pages.
Standing Order Available
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
62
CCH
TAX
AND
ACCOUNTING
> > > >
CANADIAN TAX AND ACCOUNTING
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 noncompliance with arm’s length pricing principles. The regulations are complex and compliance is
time consuming and expensive.
Order
Published: January 2002, 200
pages.
Standing Order Available
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.
Order
Publishes: February, about
1,240 pages.
Standing Order Available
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!
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
63
> > > >
CANADIAN TAX AND ACCOUNTING
Order
Publishes: February, about
1,200 pages.
Standing Order Available
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.com
to learn about tax and accounting books,
CPE courses and journals.
At the click of a mouse, you can instantly order your
titles in a secure transaction over the Internet. Browse
the aisles by topic, or search our complete listing of
titles by key word, topic, author name or title.
64
CCH
TAX
AND
ACCOUNTING
> > > >
ASIAN TAX AND ACCOUNTING
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
changes, China Accounting System for Business Enterprises provides
an authoritative English version of the accounting system with
the original Chinese text and a detailed introduction by Deloitte
Touche Tohmatsu, summarizing the changes. This is an indispensable reference for financial
managers of multinational companies and FIEs, as well as professionals engaged in finance,
accounting or audit in China.
Order
Published: July 2002.
You’ll find the following features:
> English translation presented in corresponding pages to Chinese original text for easy
reference
> 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-todate information on the concepts governing taxation of
companies, businesses and individuals in China. This easy-to-use,
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.
Order
Publishes: September, about
600 pages.
Standing Order Available
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
business tax)
> Tax rates
> Taxable income
> Deductions, exemptions and reductions
> Transaction and property related taxes (stamp
duty, deed tax, land VAT, urban real estate tax,
resource tax)
Includes numerous examples, userfriendly index, legislation finding list,
and cross references to legislation.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
65
> > > >
ASIAN TAX AND ACCOUNTING
Order
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.
Publishes: August, about 880
pages.
Standing Order Available
Topics include:
> Personal assessment
> Returns and information, assessment of
tax, and anti-avoidance measures
> Payment and recovery of tax, double
taxation relief
> Objections, appeals, offenses and penalties
> Stamp and estate duty
> Tax planning
> Introduction to Hong Kong revenue law, including the Inland Revenue Ordinance, Stamp Duty
Ordinance, and the Estate Duty Ordinance
> Special Administrative Region status impact on
tax law
> Property and salaries tax
> Personal allowances
> Depreciation and other capital allowances
> Provisional tax
Hundreds of easy-to-follow examples, illustrations and flowcharts make the Hong Kong tax law
understandable.
Order
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.
About 600 pages.
Standing Order Available
Order
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:
Publishes: April, about 700
pages.
Standing Order Available
66
> Basic tax concepts
> The charging section
> Income from trade, business, profession
or vocation
> Employment income and pensions
> Other income
> Deductions
> Capital allowances
> Taxation of businesses
> Distribution of corporate profits
CCH
TAX
AND
>
>
>
>
>
>
>
>
>
>
Partnerships
Taxation of residents and non-residents
Relief from double taxation
Club and associations
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
ACCOUNTING
> > > >
ACCOUNTING
Inside...
>
>
>
>
>
>
>
>
>
>
>
>
>
>
Accounting Desk Book
Miller GAAP Guide Level A
Miller GAAP Guide Levels B, C and D
Miller Complete GAAP Library
Miller GAAP Financial Statements Disclosures Manual
Miller GAAP Update Service
CCH Accounting for Business Combinations, Goodwill and
Other Intangible Assets
CCH Accounting for Compensation Arrangements
CCH Accounting for Derivatives and Hedging
CCH Accounting for Financial Assets and Liabilities
CCH Accounting for Leases
Construction Accounting Deskbook
Enron: A Professional’s Guide to the Events, Ethical Issues and
Proposed Reforms
Enron and Beyond
>
>
>
>
>
>
>
>
>
>
>
>
>
>
Forensic and Investigative Accounting
GAAP Handbook of Policies and Procedures
Miller Construction Guide
Miller Financial Instruments
Miller Governmental GAAP Guide
Miller Governmental GAAP Practice Manual
Miller Governmental GAAP Update Service
Miller International Accounting/Financial Reporting
Standards Guide
Miller Manufacturing, Distribution and Retail Guide
Miller Not-for-Profit Reporting
Miller Revenue Recognition Guide
Miller SEC Disclosures Checklists
U.S. MasterTM Accounting Guide
U.S. MasterTM GAAP Guide
ACCOUNTING DESK BOOK
Order
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 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
accounting topics, transactions and engagements.
Other features include:
> Guidelines, illustrations and step-by-step instructions simplify complex accounting issues
> Annual updates, so you always have the latest information
> An electronic, searchable version of the book is provided on the CD that accompanies the
Desk Book
Publishes: December, about
1,114 pages.
Automatic Standing Order
> Helpful appendices, including financial planning tables and reporting guidelines
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
67
> > > >
ACCOUNTING
Order
MILLER GAAP GUIDE LEVEL A
by Jan R. Williams, Ph.D., CPA and Joseph V. Carcello, Ph.D., CPA, CMA, CIA
Publishes: October, about
1,200 pages.
Automatic Standing Order
Miller GAAP Guide Level A
can be used in conjunction
with Miller GAAP Guide Levels
B, C and D and the twicemonthly Miller GAAP Update
Service.
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
ON CD
MILLER GAAP GUIDE LEVEL A —
CD AND BOOK BUNDLE
Publishes: October.
Publishes: October.
Automatic Standing Order
Order
Order
Automatic Standing Order
Order
MILLER GAAP GUIDE LEVELS B, C AND D
Publishes: October, about
1,400 pages.
by Judith Weiss, CPA; Jan R. Williams, Ph.D., CPA; and Joseph V. Carcello, Ph.D., CPA, CMA, CIA
Automatic Standing Order
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.
Order
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
Publishes: October, about
1,400 pages in 2 volumes.
Automatic Standing Order
68
> Includes industry-specific sections on banking, entertainment, insurers, mortgage, not-forprofits, 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.
CCH
TAX
AND
ACCOUNTING
> > > >
ACCOUNTING
MILLER GAAP FINANCIAL STATEMENT DISCLOSURES MANUAL
Order
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
> Cross-references and index help you find in-depth information quickly
Publishes: June, about 998
pages.
Automatic Standing Order
Order
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 complement to the Miller GAAP Guide Level A and Miller GAAP Guide Levels B, C and D.
Publishes: Twice each
month, 4 pages.
CCH ACCOUNTING FOR BUSINESS COMBINATIONS, GOODWILL,
AND OTHER INTANGIBLE ASSETS
by Benjamin Neuhausen, CPA; Rosemary Schlank, CPA; and the Accounting Research
Manager Group
Order
Publishes: October, about
400 pages.
Automatic Standing Order
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 Combinations 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 information 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
assets or stock
> Reverse acquisitions
> Acquisitions of minority interests
> Transfers and exchanges between companies
under common control
> Leveraged buyouts
> Rollup transactions
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
69
> > > >
ACCOUNTING
Order
Publishes: December, about
360 pages.
Automatic Standing Order
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 compensation 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 compensation 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!
Order
CCH ACCOUNTING FOR DERIVATIVES AND HEDGING
Publishes: November, about
1,200 pages.
by James F. Green, CPA and the Accounting Research Manager Group
Automatic Standing Order
A comprehensive guide designed to help practitioners understand complex derivatives accounting procedures. This guide is arranged in four clear, concise sections:
1. Scope and definition, instruments and measurements
2. Fair value hedging
3. Cash for hedges
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.
Order
Publishes: September, about
674 pages.
Automatic Standing Order
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.
70
CCH
TAX
AND
ACCOUNTING
> > > >
ACCOUNTING
Order
CCH ACCOUNTING FOR LEASES
by Jeffrey Ellis, CPA and the Accounting Research Manager Group
CCH Accounting for Leases cuts through the complexity of terms to define real estate contracts,
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 salesleaseback transactions, leveraged leases, reporting for subleases and facility management.
Publishes: December, about
500 pages.
Automatic Standing Order
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
Order
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
> Joint ventures
> Risk management
Publishes: November, about
1,360 pages.
Automatic Standing Order
> Government contracting
> Litigation support
> Labor relations
ENRON: A Professional's Guide to the Events, Ethical Issues and
Proposed Reforms
Order
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.
Topics include:
> 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
internal documents
> Corporate governance, legal and security
Published: July 2002, 268
pages.
Standing Order Available
Includes study guide questions, answers and a Quizzer to help you earn up to five hours of CPE
credit (grading fee additional).
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
71
> > > >
ACCOUNTING
Order
ENRON AND BEYOND: Technical Analysis of Accounting,
Corporate Governance and Securities Issues
Janice L. Ammons, Ph.D. and Julia K. Brazelton, Ph.D., Editors
Published: October 2002, 430
pages.
Standing Order Available
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 loopholes, impose new controls and prevent future “Enrons.”
Topics include:
> The Enron saga — key players, dates
and events
> Accounting for derivatives
> Financial engineering with special
purpose entities
Order
> Generally Accepted Auditing Standards and the
Enron audit
> Independence of accountants performing the
attest function
> Impact of Enron on the internal auditing profession
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 technological
areas. 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.
Published: August 2003, 539
pages, 8 1⁄2" x 11",
hardbound.
The book is composed of 16 chapters, which are divided into five parts.
1. Discipline and Practice of
Forensic Accounting
2. Uncovering Accounting Crime
3. Courtroom Procedures and
Litigation Support
4. Cybercrime
5. Business Valuation
72
CCH
TAX
AND
ACCOUNTING
> > > >
ACCOUNTING
GAAP HANDBOOK OF POLICIES AND PROCEDURES
by Joel Siegel, Ph.D., CPA; Marc Levine, Ph.D., CPA; Anique Qureshi, Ph.D., CDA, CIA;
and Jae Shim, Ph.D
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.
Order
Publishes: November, about
1,069 pages.
Automatic Standing Order
> 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
Order
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
> Contractor accounting, controls and auditing
Publishes: May, about 1,726
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
Order
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
> Derivatives
Publishes: November, about
800 pages.
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.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
73
> > > >
ACCOUNTING
Order
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 fundamental 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
Publishes: November, about
1,000 pages.
> Cross-reference and detailed topical index expedite in-depth research
Automatic Standing Order
Order
MILLER GOVERNMENTAL GAAP PRACTICE MANUAL:
Guide to GASB 34
by Michael A. Crawford, CPA and D. Scot Loyd, CPA
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
Publishes: November, about
900 pages.
> Exhibits and illustrations simulate actually worksheets
Automatic Standing Order
Order
Publishes: Twice each
month, about 4 pages.
MILLER GOVERNMENTAL GAAP UPDATE SERVICE
by Michael A. Crawford, CPA and D. Scot Loyd, CPA
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.
74
CCH
TAX
AND
ACCOUNTING
> > > >
ACCOUNTING
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.
Order
Publishes: December, about
800 pages.
Automatic Standing Order
> 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
Order
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
Publishes: April, about 718
pages.
Automatic Standing Order
Order
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 realworld 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
> How to report promises to give, pledges, collections and pooled investments
> 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
> And much more!
Publishes: November, about
520 pages.
Automatic Standing Order
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
75
> > > >
ACCOUNTING
Order
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
Publishes: December, about
800 pages.
> Filled with observations and practice pointers to highlight consequences and identify issues
> Includes time-saving cross references and index
Automatic Standing Order
Order
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.
Publishes: February, about
996 pages.
Automatic Standing Order
Order
> 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.
Publishes: March, about
1,400 pages.
Standing Order Available
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
76
CCH
TAX
AND
ACCOUNTING
> > > >
ACCOUNTING
Order
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 Accounting 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.
> Features a “What’s New In This Edition” section that reports on changes made since the
previous edition
> Topics are grouped into sections to follow major balance sheet divisions
Publishes: July, about 1,400
pages.
Standing Order Available
> 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
ON CD
U.S. MASTERTM GAAP GUIDE —
CD AND BOOK BUNDLE
The power and convenience of the GAAP
Guide in CCH’s award-winning research
platform.
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!
> WINDOWS® operating environment
> Navigate the Guide on CD easily with a
user-friendly system
> Sophisticated search feature pinpoints
words and phrases for instant retrieval
Standing Order Available
Order
> Hypertext links take you to cross-referenced 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!
Standing Order Available
Order
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
77
> > > >
AUDITING
Inside...
>
>
>
>
>
>
>
>
>
Accounting Irregularities and Financial Fraud
Auditor’s Risk Management Guide
CPA’s Guide to Effective Engagement Letters
CPA’s Guide to Management Letter Comments
CPA’s Guide to Quality Control and Peer Reviews
Enron: A Professional’s Guide to the Events, Ethical Issues and
Proposed Reforms
Enron and Beyond: Technical Analysis of Accounting, Corporate
Governance and Securities Issues
Forensic and Investigative Accounting
Miller Attestation Engagements
Order
>
>
>
>
>
>
>
>
>
>
>
Miller Audit Procedures
Miller Audit Risk Assessments, Analytics and Benchmarking
Miller Compilations & Reviews
Miller Defined Contribution Plan Audits
Miller GAAS Guide
Miller GAAS Practice Manual
Miller GAAS Update Service
Miller Information Technology Audits
Miller Local Government Audits and Single Audits
Miller Not-for-Profit Organization Audits with Single Audits
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 members, senior executives, CFOs, CPAs, in-house lawyers and outside law firms.
Publishes: March, about 560
pages.
Automatic Standing Order
All relevant material is covered, including:
> SEC initiatives
> Recommendations of the Blue Ribbon Committee on corporate audit committees
> Due diligence
> Real-world instances of financial fraud
Order
Publishes: April, about 586
pages.
Automatic Standing Order
AUDITOR’S RISK MANAGEMENT GUIDE:
Integrating Auditing and ERM
by Paul J. Sobel, CPA
Since the passage of the Sarbanes-Oxley Act, renewed emphasis has been placed on developing
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
78
CCH
TAX
AND
ACCOUNTING
> > > >
AUDITING
CPA’S GUIDE TO EFFECTIVE ENGAGEMENT LETTERS
by Ron Klein, J.D., CFE; Ric Rosario, CPA, CFE; and Suzanne M. Holl, CPA
A virtual library of every type of engagement letter you could possible need, from audit, tax
preparations 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.
Order
Publishes: July, about 866
pages.
Automatic Standing Order
> 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.
Order
Publishes: December, about
350 pages.
Automatic Standing Order
> 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
Order
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 procedures 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
Publishes: April, about 500
pages.
> User-friendly checklists, reports and letters
Automatic Standing Order
> Comprehensive guidelines and checklists are provided for implementation and self-assessment
> Contains numerous Illustrations and Practical Pointers
> Free CD for easy use and customization
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
79
> > > >
AUDITING
Order
ENRON: A Professional's Guide to the Events, Ethical Issues and
Proposed Reforms
by Arthur L. Berkowitz, CPA
Published: July 2002, 268
pages.
Standing Order Available
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.
Topics include:
> 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
internal documents
> Corporate governance, legal and security
Includes study guide questions, answers and a Quizzer to help you earn up to five hours of CPE
credit (grading fee additional).
Order
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
pages.
Standing Order Available
Includes analysis and insights of the many issues facing lawmakers and accounting and business
professionals while trying to plug loopholes, impose new controls and prevent future “Enrons.”
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?
> And much more!
80
CCH
TAX
AND
ACCOUNTING
> > > >
AUDITING
FORENSIC AND INVESTIGATIVE ACCOUNTING
Order
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 technological
areas. 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. Discipline and Practice of Forensic Accounting
Published: August 2003, 539
pages, 8 1⁄2" x 11",
hardbound.
2. Uncovering Accounting Crime
3. Courtroom Procedures and Litigation Support
4. Cybercrime
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.
Order
Publishes: April, about 502
pages.
Automatic Standing Order
> Contains easy-to-use practice aids
> Includes checklists, questionnaires, correspondence and reports
> Free, companion CD with adaptable workpapers
MILLER AUDIT PROCEDURES
Order
by George Georgiades, CPA
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
Publishes: September, about
772 pages.
Automatic Standing Order
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
81
> > > >
AUDITING
Order
Publishes: April, about 316
pages.
Automatic Standing Order
MILLER AUDIT RISK ASSESSMENTS, ANALYTICS AND
BENCHMARKING
by George Georgiades, CPA and Perry M. Henderson, CPA
Learn how to identify and mitigate financial risks as you take advantage of opportunities that might
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
Order
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 OCBOAbased 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
pages.
> Practice aids, workpapers and samples will put you on track immediately
Automatic Standing Order
Order
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.
Publishes: June, about 566
pages.
Automatic Standing Order
> 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
82
CCH
TAX
AND
ACCOUNTING
> > > >
AUDITING
MILLER GAAS GUIDE
Order
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, compilations, 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
by George Georgiades, CPA
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 requirements and the practitioner’s essential responsibilities
> Practice issues and frequently asked questions
Publishes: November, about
1,050 pages.
Automatic Standing Order
Order
Publishes: September, about
1,418 pages.
Automatic Standing Order
> 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
MILLER GAAS UPDATE SERVICE
by George Georgiades, CPA
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
Order
Publishes: Twice each
month, about 4 pages per
issue.
Order
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
> Practice aids available on a free, companion CD-ROM
Publishes: June, about 700
pages.
Automatic Standing Order
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
83
> > > >
AUDITING
Order
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.
Publishes: April, about 1,614
pages.
Automatic Standing Order
Order
Publishes: August, about 920
pages.
Automatic Standing Order
> 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!
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
Order
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.
Publishes: August, about 976
pages.
Standing Order Available
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
84
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCE
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
Order
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
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
Publishes: December, about
1,114 pages.
Automatic Standing Order
> Includes helpful appendices, including
financial planning tables and reporting
guidelines
BANK ACCOUNTING & FINANCE
Order
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?
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
Trends in outsourcing finance and accounting
And more!
Publishes: Bi-monthly, about
48 pages per issue.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
85
> > > >
FINANCE
Order
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:
Publishes: Volume contents
updated annually. Newsletter
publishes quarterly, about 16
pages per issue.
>
>
>
>
>
Valuation fundamentals and approaches
Addressing and analyzing risk
Reaching a conclusion on value
Discounts and premiums
Professional practical valuations
>
>
>
>
>
Also
available
o
the Intern n
et
ESOP valuations
Estate and gift tax valuations
Family limited partnership valuations
Litigation 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).
Order
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.
Publishes: February, about
752 pages.
Automatic Standing Order
Order
Publishes: November, about
800 pages.
Automatic Standing Order
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
86
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCE
COMMERCIAL LENDING REVIEW
Order
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
Publishes: Bi-monthly, about
48 pages per issue.
> 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
Order
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
Publishes: May, about 1,644
pages.
Automatic Standing Order
> Over 60 chapters cover everything from SEC reporting, GAAP analysis, audit, and financial
analysis to taxes and mergers
CREDIT & COLLECTION MANAGER’S LETTER
Order
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
Publishes: Monthly, about
12 pages.
> Credit and collection trends
> Credit collection strategies
> Credit and collection questions and answers
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
87
> > > >
FINANCE
Order
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.
Published: June 2001, 432
pages.
Standing Order Available
Topics include:
> Introduction to e-business
> Choice of entity — laying the foundation for
the capital-raising process
> Implications of the securities laws
> Capital raising for growth
> A note about the accounting process
> Later-stage capital raising and capital
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.
Order
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
Publishes: December, about
880 pages.
Standing Order Available
88
> 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
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCIAL AND ESTATE PLANNING
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
Order
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 countries 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
build a solid plan, including:
Publishes: November, about
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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
89
> > > >
F I N A N C I A L A N D E S TAT E P L A N N I N G
Order
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 solid
foundation and the tools required to implement asset protection strategies.
Publishes: Updated through
November, about 749 pages
in 2 volumes. Hardbound.
Automatic Standing Order
Volume I, entitled Tax and Legal Aspects, offers authoritative, practical guidance in designing an
asset 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 to
legally protect assets through a choice of business entity, domestic and offshore trusts, concurrent property ownership, and more. You’ll also discover answers to key questions such as why
liability 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 IRS
forms, needed to put an asset protection plan into effect. Coverage includes commentary for
creating business entities, domestic trusts and forms for U.S. tax compliance. There are also
checklists 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
Order
CLOSELY HELD BUSINESSES IN ESTATE PLANNING
by Edwin T. Hood, J.D., LL.M. (Taxation); John J. Mylan, J.D., LL.M. (Taxation); and Timothy
O’Sullivan, J.D., LL.M. (Taxation)
Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer tax
system, inter vivos gifting strategies, valuation freezes, intra-family sales, buy-sell agreements, the
marital deduction, planning strategies for retirement income distributions, and valuation of
closely held business interests. This easy-to-use reference provides complete and comprehensive
coverage of the strategies and practices for protecting a closely held business while limiting the
tax burden on the estate’s owner.
Publishes: April, about 1,824
pages. Loose-leaf format.
Automatic Standing Order
> 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 and
proposed Treasury Regulations
90
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCIAL AND ESTATE PLANNING
DRAFTING THE ESTATE PLAN: Law and Forms
Order
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 and
trust laws to best serve the needs of your clients.
Volume I contains the laws, rules and regulations you need to be familiar with, along with
commentary on the pitfalls and opportunities created by each rule. Each case is discussed along
with guidelines on why, when, and how to implement them.
Volume 2 includes user-friendly forms with detailed annotations that provide practical information
regarding the meaning and consequences of the provisions and the alternatives. These forms allow
users 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.
Publishes: Updated through
October, about 2,100 pages in
2 volumes. Loose-leaf format.
Automatic Standing Order
Appendices include:
> Tax changes under EGTRRA
> Table of Internal Revenue Code Sections
> Qualified Subchapter S Trust Election under
Section 1361(D)(2)
> Table of Treasury Regulations
> Trustee Election for Electing Small Business
Trust under Section 1361(E)(3)
> Table of revenue rulings, procedures, notices,
letter rulings and other rulings
> Table of cases
EDUCATION SAVINGS PLANNING GUIDE, Including 529 Plans
Order
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!
Published: April 2003, 330
pages.
Standing Order Available
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.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
91
> > > >
FINANCIAL AND ESTATE PLANNING
Order
ESTATE & GIFT TAX HANDBOOK
by Susan Flax Posner, J.D., LL.M. (Taxation)
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.
Publishes: June, about 1,162
pages. Loose-leaf format.
Topics from the latest edition include:
Automatic Standing Order
> 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
Order
Publishes: August, about
1,140 pages.
Automatic Standing Order
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
in a decedent’s gross estate
> Revised discussion on the treatment of capital
gains and losses for income tax purposes
> Discussion of the fractional interest discount
> Updated case law on bankruptcy protection of qualified retirement plan assets
> Update of case law on the control premium
Order
ESTATE PLANNERS’ GUIDE TO INCOME IN RESPECT OF
A DECEDENT
by Alan S. Acker, Esq.
Publishes: November, about
472 pages. Loose-leaf format.
Automatic Standing Order
92
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
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCIAL AND ESTATE PLANNING
Order
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.
Publishes: Updated through
May, about 3,500 pages in 3
volumes. Loose-leaf format.
Automatic Standing Order
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
Order
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.
Standing Order Available
Topics include:
> Title to assets
> Federal estate tax
> Property ownership by husband and wife
> Trusts and gifts
> Incapacity
> Charitable giving
> Wills and intestate succession
> Life insurance, annuities and employee
benefits
> Probate
Publishes: February, about
224 pages.
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
93
> > > >
FINANCIAL AND ESTATE PLANNING
Order
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
Published: August 2001, 152
pages.
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.
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
> Planning after full repeal
> Planning scenarios for different taxpayers
> Capital gains tax and dealing with the
complexities of carryover basis
> Planning in light of retirement plan and
IRA provisions changes
Order
> Use of trusts for income tax planning and
avoiding gift tax
> Dynasty trusts
> Joint trusts
> Impact of repeal on different branches of the
estate planning profession
FAMILY TRUST PLANNING GUIDE
by Charles M. Aulino, J.D., LL.M.
Publishes: August, about 454
pages.
Standing Order Available
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.
Topics include:
> Designing a family trust fund
> Federal income taxation of trusts
> Assets held in trust funds and investment
management
> Charitable trusts
> Total return and asset protection trusts
94
CCH
TAX
AND
> Professional services for trusts and settlement
of accounts
ACCOUNTING
> > > >
F I N A N C I A L A N D E S TAT E P L A N N I N G
Order
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 tax
law. It contains the full, official text of the estate, gift and generation-skipping transfer tax
provisions of the Internal Revenue Code and corresponding Final, Temporary and Proposed
Regulations. 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" oversized
page 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 tax
rates applicable to estates and trusts
> Parallel arrangement by Code section ensures efficient research and a Table of Contents
provides easy location of the contents by subject
Publishes: May, about 1,600
pages.
Standing Order Available
Order
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 the
maze of choices and problems involved in wealth planning and reporting corresponding income
taxes. 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 a
section 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.
Contents include:
> Income tax meaning of estates and trusts
> Distributable net income
> Decedent’s income tax liability for the year
of death
> Passive activity rules
> Partnership interests
> Grantor trusts
Publishes: Updated through
April, about 1,100 pages.
Loose-leaf format.
Automatic Standing Order
> The throwback rule
Order
FINANCIAL AND ESTATE PLANNER’S DESK REFERENCE SET
This valuable bundle is the perfect way to build a strong, comprehensive library of powerful
resources — 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 Planning for Older Clients
> Financial and Estate Planning Guide
> Investment Tax Planning Guide
> Asset Protection Planning Guide
> Individuals and Small Business Tax Planning Guide
> U.S. Master™ Estate and Gift Tax Guide
> Education Planning Guide, Including 529 Plans
™
> U.S. Master Compensation Tax Guide
> Federal Estate and Gift Taxes: Code and Regulations
> Estate Planning Strategies After Estate Tax Reform
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
95
> > > >
FINANCIAL AND ESTATE PLANNING
Order
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 developments to date of publication.
The book is divided into four sections:
Publishes: November, about
992 pages.
Standing Order Available
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. 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. 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. Planning Aids: Includes tax rate schedules, life expectancy tables, sample interest rate tables
and other useful tools
Order
FINANCIAL PLANNING FOR OLDER CLIENTS
by James E. Pearman, Jr., CPA/PFS, CFP
Published: September 2000,
396 pages.
Standing Order Available
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
96
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCIAL AND ESTATE PLANNING
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.
Order
Publishes: August, about 768
pages.
Automatic Standing Order
> 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
Order
by Byrle M. Abbin, J.D., CPA
Income Taxation of Fiduciaries and Beneficiaries is designed to help the practitioner obtain the most
advantageous outcomes for fiduciary and beneficiary clients through step-by-step guidance on
federal and state taxation of fiduciary income. This two-volume set covers the broad range of
complex 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 rate
for qualified dividends and investment assets, and “worst out first” principle
Publishes: June, about 1,860
pages in 2 volumes.
> Tax-free contributions to CRTs
Automatic Standing Order
> 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
Order
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
Publishes: August, about 240
pages.
Standing Order Available
> 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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
97
> > > >
FINANCIAL AND ESTATE PLANNING
Order
Published: March 1998, 420
pages.
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:
Order
Print
Publishes: Bi-monthly, about
48 pages per issue.
Internet
Publishes: Bi-monthly;
includes archive issues.
ailable
A l s o a v rint/
as a P ndle
bu
Internet
> Service concepts and procedures
> Restrictive agreements/buy-sell agreements
> Real estate
> Valuing intangible assets
> Valuation of art objects and collectibles
> Valuation of closely held corporations
> Restricted securities and investment
company valuations
> Valuation of closely held business interests
> Valuation of preferred stock
> Discounts
> And more!
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 philanthropic 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.
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.
Order
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 optimizing 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
48 pages per issue.
Topics include:
Internet
Publishes: Bi-monthly;
includes archive issues.
Order
98
> Insurance planning
> Best practices
> Asset allocation
> Distributions and special situations
> Estate planning
> Retirement plan strategies
> Technology
> Issues of aging
CCH
TAX
AND
ACCOUNTING
Also ava
ila
as a Prin ble
t/
Internet
bundle
Order
> > > >
FINANCIAL AND ESTATE PLANNING
MULTISTATE AND MULTINATIONAL ESTATE PLANNING
Order
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
Publishes: Updated through
November, about 3,050 pages
in 2 volumes, hardbound.
Automatic Standing Order
Order
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.
Publishes: July, about 1,248
pages.
Automatic Standing Order
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
Order
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
October, about 864 pages.
Hardbound.
Automatic Standing Order
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
99
> > > >
F I N A N C I A L A N D E S TAT E P L A N N I N G
Order
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 reallife examples, ready-to-adapt forms and checklists. Providing theoretical grounding and a
practice-oriented approach, Price shows how to handle the full range of estate planning problems and techniques, including:
Publishes: Updated through
September, about 1,700
pages. Hardbound.
Automatic Standing Order
Order
>
>
>
>
>
>
>
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!
RETIREMENT PLANNING GUIDE
by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.
Publishes: December, about
360 pages.
Standing Order Available
The Retirement Planning Guide explains the basic concepts and provides a wealth of ideas, suggestions
and strategies for professionals who advise clients on retirement planning. This practical Guide
discusses setting and meeting retirement goals, accumulation strategies, distribution strategies, life
insurance, 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-English
commentary and analysis of issues that involve both the “art” and “science” of retirement planning
that 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, client
questionnaires, 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
Order
Publishes: April, about 1,088
pages.
Automatic Standing Order
TAXATION OF INDIVIDUAL RETIREMENT ACCOUNTS
by David Cartano, J.D.
Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable to
individual retirement accounts. The first part of the book discusses all of the different types of
IRAs, including the Roth IRA, the education IRA, the SIMPLE IRA and the deemed IRA. The
second part discusses the various areas of tax law relating to the operation and administration of
an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals
with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes and estate taxes. It also deals with the tax
rules applicable to the different types of the beneficiaries receiving distributions from an IRA.
> Updates reflecting the changes made by recent legislation, including the American Jobs
Creation 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!
100
CCH
TAX
AND
ACCOUNTING
> > > >
FINANCIAL AND ESTATE PLANNING
U.S. MASTERTM ESTATE AND GIFT TAX GUIDE
Order
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 pre1977 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
Publishes: December, about
645 pages.
Standing Order Available
Order
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 comprehend 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 corporations 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
Publishes: October, about
129 pages.
Standing Order Available
Order
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
consumption for both motivation and
measurement purposes
> Organizing an approach to cash
management
> Specific client situations and
comprehensive approaches that have
helped clients in these situations
> Issues and decisions regarding the emergency
liquidity reserve
> Importance of maximizing mortgage interest
deductions
> Investment reservoir issues
> Specialized income tax planning considerations for
high-income and high net worth individuals
> And more!
Publishes: June, about 320
pages.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
101
> > > >
CHARITABLE/PLANNED
GIVING
Inside...
Order
Publishes: October, about
1,020 pages.
Automatic Standing Order
>
>
>
>
Charitable Giving Answer Book
Charitable Trusts
Family Foundation Handbook
Professional Advisors’ Guide to Planned Giving
CHARITABLE GIVING ANSWER BOOK
by Catherine W. Wilkinson, Gordon M. Clay and Carol A. Rhees
The Charitable Giving Answer Book is a key resource for estate planners and others who advise
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
> Guidance regarding deductions for
donations of patents and similar
intellectual property to charities
> Limits on obtaining a charitable deduction
for funding an IRA and naming a charity as
a beneficiary
> Examples involving qualified conservation
contributions
Order
> Updated model trust forms for Charitable
Remainder Unitrusts and Charitable
Remainder Annuity Trusts
> What are the various limitations on
deductibility of charitable contributions, both
for individual and corporate taxpayers?
> How must charitable contributions be
documented?
> 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
pages. Loose-leaf format.
Automatic Standing Order
New edition highlights include:
> 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
102
CCH
TAX
AND
ACCOUNTING
> > > >
CHARITABLE/PLANNED
GIVING
Order
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 on
giving and philanthropy. The book contains critical discussions on important topics, including
managing risk for the foundation and its board members, compensation, comparisons of the
private foundation, strategies on grantmaking, and conducting research.
Hot topics covered include:
> Charitable tax incentives in the CARE bill and related proposals
> Analysis of the effect of estate tax repeal on charitable planning
> Code Section 4962(a), which allows for abatement of chapter 42 excise taxes other than the
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)
Publishes: May, about 752
pages. Hardbound.
Automatic Standing Order
Order
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 that
arise 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 important
to professionals concerned with tax-exempt organizations.
Topics include:
>
>
>
>
>
>
>
>
Unrelated business taxable income
Gifts of intellectual property, including patents, copyrights and royalties
Trust reformation rulings, including cases involving Scrivener’s Error
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)
Publishes: November, about
896 pages.
Automatic Standing Order
CCH TOLL-FREE NUMBERS:
> To contact your
> Billing and Account Issues:
CCH Account Representative: 1 800 449 6439
1 888 224 7377
> Technical Support:
(1 888 CCH REPS)
1 800 835 0105
> To place an order, or for
> Customer Support is also
Product Information:
available at: support.cch.com
1 800 248 3248
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
103
> > > >
BOOK LIBRARY PLANS AND DESK REFERENCE SETS
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
Corporation Partnership Fiduciary: Filled-In Tax Return Forms
Individuals’ Filled-In Tax Return Forms
State Tax Handbook
Guide to Record Retention Requirements
Tax Calendar
Order
And more!
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.
You’ll get the most current editions of all titles in our U.S. Master Guide series:
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
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
U.S. Master™ Multistate Corporate Tax Guide
U.S. Master™ State Tax Practice and Procedure Guide
Top Tax Issues CPE Course
Top Accounting Issues CPE Course
Top Auditing Issues CPE Course
Order
104
CCH
TAX
AND
ACCOUNTING
> > > >
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 AT I O N
Inside...
> CCH Learning Center
> Kess on the 2004 Tax Legislation: Insights and
Strategies — CPE Course
> Top Accounting Issues CPE Course
> Top Auditing Issues CPE Course
> Top Tax Issues for CPE Course
CCH LEARNING CENTER
Order
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. Continuing 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 24hour 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.
For a list of Learning Center
courses, please visit the course
catalog at
http://cch.learningcenter.com
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
by Sidney Kess, J.D., CPA and Barbara Weltman, J.D.
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 professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and
ways practitioners can capitalize on the law with their clients. Helpful Practice Development
Tips, Planning Pointers and Observations designed to assist users in understanding and applying
the new law are peppered throughout. The Course comes complete with learning objectives, study
problems and a final exam for use in earning valuable continuing education credits.
Order
Publishes: December.
One-volume, text-based
course.
Course Level: Update
Prerequisite: None
Recommended CPE Credit:
6 hours
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
105
> > > >
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 AT I O N
Order
Publishes: December.
One-volume, text-based
course.
Course Level: Update
Prerequisite: None
Recommended CPE Credit:
12 hours in two Modules (6
credits per Module)
Standing Order Available
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
Order
Publishes: December.
One-volume, text-based
course.
Course Level: Update
Prerequisite: None
Recommended CPE Credit:
Module 1: 8 hours; Module 2:
5 hours
Standing Order Available
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.
Order
Publishes: December.
One-volume, text-based
course.
Course Level: Update
Prerequisite: None
Recommended CPE Credit:
Module 1: 5 hours; Module 2:
5 hours; Module 3: 9 hours
Standing Order Available
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 developments — 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
and phased-in rules
> Health savings plans
> Major IRS wins and losses in recent
litigation — impact on tax planning
> Alternative minimum tax
> Writing off business assets —changing
rules
> Family limited partnerships
> Tax shelters
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.
106
CCH
TAX
AND
ACCOUNTING
> > > >
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
Order
Tax malpractice poses a real threat to the health and well-being of a tax practice and the
practitioner. Legal and settlement costs, injury to reputation, and substantial disruption to
one’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 and
firms need to address the issue before the issue addresses them. CCH’s Avoiding Tax Malpractice
is an issue spotter and prevention guide for tax professionals that addresses the issues and
provides real-life scenarios.
Topics include:
> Basic issues and avoidance practices
> Specific information on tax malpractice as it relates to:
– Corporate issues
Published: October, 310
pages.
Standing Order Available
– 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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
107
> > > >
PRACTICE MANAGEMENT AND DEVELOPMENT TOOLS
Order
Publishes: Monthly, about 24
pages per issue.
ailable
A l s o a v ternet
n
on the I Print/
a
and as bundle
t
Interne
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
Order
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.
Publishes: October, about
456 pages.
Standing Order Available
Order
Each requirement is cited to the Code of
Federal Regulations where the official requirements 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 information 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-akind book also comes with a powerful CD-ROM containing all the essential checklists and sample
agreements to begin implementing the value pricing model.
Publishes: December, about
730 pages.
Topics include:
Automatic Standing Order
> Advanced pricing theory
> Avoiding write-downs
> Hourly billing
> Alternative pricing methods
> Change orders
> Pricing psychology
> Antitrust law
> Fixed-price agreements
> Total quality service
108
CCH
TAX
AND
ACCOUNTING
> > > >
PRACTICE MANAGEMENT AND DEVELOPMENT TOOLS
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.
Order
A subscription includes 23
issues plus periodic special
reports and extras, including
the exclusive Public
Accounting Report Top 100
ranking of accounting firms.
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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
109
> > > >
CLIENT MARKETING AND DISTRIBUTION BOOKLETS
Inside...
of
Many es are
titl
these a i l a b l e
av
over
tom c
s
u
c
with p t i o n s !
o
Order
Published: October 2004, 32
pages, 3 7/8" x 8 1/4", saddlestitched.
>
>
>
>
>
>
>
>
>
>
>
Highlights of the 2004 Tax Acts
Business Expense Log
Investments and Distributions
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
some provisions for individual taxpayers.
Standing Order Available
Order
Publishes: August, about 64
pages, 3 7/8" x 8", saddlestitched.
Standing Order Available
110
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
allowable depreciation deductions
> Explanation of allowable depreciation deduction for computers and handy computer time log
sheets to facilitate such deduction.
> Sample filled-in diary expenses
CCH
TAX
AND
ACCOUNTING
> > > >
CLIENT MARKETING AND DISTRIBUTION BOOKLETS
INVESTMENTS AND DISTRIBUTIONS:
Working with the New Dividend Rules
Order
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.
Published: August 2003, 32
pages, 3 7/8" x 8", saddlestitched.
Standing Order Available
PLANNING TO FINANCE YOUR CHILD’S COLLEGE EDUCATION
Order
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.
Published: July 2002, 48
pages, 3 7/8" x 8 1/4", saddlestitched.
Standing Order 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.
Order
Published: September 2002,
48 pages, 3 7/8" x 8 1/4", saddlestitched.
Standing Order Available
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
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 224 3248
111
> > > >
CLIENT MARKETING AND DISTRIBUTION BOOKLETS
Order
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
Publishes: December, about
88 pages, 3 7/8" x 8 1/4", saddlestitched.
> Medicare taxes and benefits
> Estate, gift and generating-skipping transfer taxes
Standing Order Available
Order
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.
Published: January 2003, 48
pages, 3 7/8" x 8", saddlestitched.
Standing Order Available
Order
Topics include:
> Explanation of new rules
> Retirement distributions
> Beneficiary guidelines and
benefits
> Roth IRA conversions
> Annuity distributions from
defined benefit plans
> Spousal inherited IRAs
> Delaying distributions
> Qualified Domestic Relations
Orders (QDROs)
> 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:
Published: December 2003,
24 pages, 3 7/8" x 8 1/4", saddlestitched.
Standing Order Available
112
> 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
CCH
TAX
AND
ACCOUNTING
> > > >
CLIENT MARKETING AND DISTRIBUTION BOOKLETS
Order
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 investment transactions.
Topics include:
>
>
>
>
>
Capital gains and losses
Holding periods
Determining basis investments
Qualified dividends
Stock rights
>
>
>
>
Short sales
Wash sales
Investment expenditures
Exchanges of securities
>
>
>
>
Options on securities
Bonds
Mutual funds
And more!
WHAT EVERY EXECUTOR OUGHT TO KNOW
Publishes: December, about
72 pages, 3 7/8" x 8", saddlestitched.
Standing Order Available
Order
What Every Executor Ought to Know provides an easy-to-understand overview of estate administration 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
Published: March 2002, 60
pages, 3 7/8" x 8 7/8", saddlestitched.
Standing Order Available
Order
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 circumstances, 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
Published: October 2001, 32
pages, 3 7/8" x 8", saddlestitched.
Standing Order Available
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 224 3248
113
C C H B O O K S AT A G L A N C E
1040 Express Answers ------------------------------------------------------ 22, 41
1040 Preparation and Planning Guide ----------------------------------- 42
A
Accounting Desk Book ---------------------------------------------------- 67, 85
Accounting for Business Combinations, Goodwill,
and Other Intangible Assets, CCH --------------------------------------- 69
Accounting for Compensation Arrangements, CCH ----------------- 70
Accounting for Derivatives and Hedging, CCH ----------------------- 70
Accounting for Financial Assets and Liabilities, CCH ---------------- 70
Accounting for Leases, CCH -------------------------------------------------- 71
Accounting Irregularities and Financial Fraud ------------------------ 78
Agribusiness Accounting and Taxation ---------------------------------- 36
Almanac of Business & Industrial Financial Ratios -------------------- 86
Asset Protection Planning Guide: A State-of-the-Art
Approach to Integrated Estate Planning ----------------------------- 89
Asset Protection Strategies ---------------------------------------------------- 90
Auditor’s Risk Management Guide:
Integrating Auditing and ERM ------------------------------------------- 78
Avoiding Tax Malpractice --------------------------------------------------- 107
Corporate Controller’s Handbook of
Financial Management ----------------------------------------------------- 87
Corporate Income Tax Refresher Course --------------------------------- 41
Corporation-Partnership-Fiduciary Filled-In
Tax Return Forms -------------------------------------------------------------- 41
CPA Government & Nonprofit Report ------------------------------------ 25
CPA Practice Management Forum --------------------------------------- 108
CPA’s Guide to Effective Engagement Letters -------------------------- 79
CPA’s Guide to Management Letter Comments ----------------------- 79
CPA’s Guide to Quality Control and Peer Reviews -------------------- 79
Credit & Collection Manager’s Letter -------------------------------------- 87
Critical Issues in International Environmental Taxation ------------ 57
Current Law Handybooks --------------------------------------------------- 104
Cyberfinance: Raising Capital for the E-Business --------------------- 88
Cybertaxation: The Taxation of E-Commerce -------------------------- 51
D
Distinctions Between Unitary and Nonunitary Businesses ------------ 9
Drafting the Estate Plan: Law and Forms -------------------------------- 91
Drop Shipments: Taxation, Compliance and Planning ------------- 51
B
E
Bank Accounting & Finance --------------------------------------------- 36, 85
Bank Tax Guide ------------------------------------------------------------------- 37
Business Expense Log --------------------------------------------------------- 110
Business Tax Professional’s Desk Reference Set -------------------------- 8
Business Valuation Alert Newsletter --------------------------------------- 86
Business Valuation Guide ------------------------------------------------------ 86
Business Valuation Sourcebook --------------------------------------------- 86
Education Savings Planning Guide, Including 529 Plans ---------- 91
Enron: A Professional’s Guide to the Events,
Ethical Issues and Proposed Reforms ------------------------------ 71, 80
Enron and Beyond: Technical Analysis of Accounting,
Corporate Governance and Securities Issues ------------------- 72, 80
Equipment Leasing: State Income and Franchise Tax
Considerations ----------------------------------------------------------------- 34
Essentials of Federal Income Taxation for Individuals
and Small Business ------------------------------------------------------------ 21
Estate & Gift Tax Handbook -------------------------------------------------- 92
Estate & Retirement Planning Answer Book ---------------------------- 92
Estate Planners’ Guide to Income in Respect of
a Decedent ---------------------------------------------------------------------- 92
Estate Planning -------------------------------------------------------------------- 93
Estate Planning for California Residents ---------------------------- 47, 93
Estate Planning, Practical Guide to ----------------------------------------- 99
Estate Planning Strategies After Estate Tax Reform:
Insights and Analysis -------------------------------------------------------- 94
Estate, Tax and Financial Planning with Stock Options,
Guide to --------------------------------------------------------------------- 30, 97
ETI Repeal Under the American Jobs Creation Act of 2004 ------------- 6
Executive Compensation ------------------------------------------------------ 28
Executive’s Tax & Management Report ----------------------------------- 10
C
California Corporation Tax/California Income Tax Laws &
Regulations Book Bundle -------------------------------------------------- 45
California Income Tax Laws and Regulations Annotated --------- 45
California Income Tax Manual ----------------------------------------------- 46
California Property Tax Manual ---------------------------------------- 32, 46
California Tax Analysis: Corporation Tax --------------------------------- 46
California Taxation Practice and Procedure ------------------------ 17, 45
California Taxes, Guidebook to --------------------------------------------- 47
Canadian Income Tax Act with Regulations ---------------------------- 62
Canadian Income Tax Bulletins, Circulars and Rulings -------------- 62
Canadian Master Tax Guide -------------------------------------------------- 62
Canadian Transfer Pricing ----------------------------------------------------- 63
Car, Travel & Entertainment and Home Office Deductions ------------- 8
CCH Tax Handbook — U.K. --------------------------------------------------- 61
Charitable Giving Answer Book ------------------------------------------- 102
Charitable Trusts ---------------------------------------------------------------- 102
China Accounting System for Business Enterprises ------------------- 65
China Master Tax Guide -------------------------------------------------------- 65
Closely Held Businesses in Estate Planning ------------------------------ 90
Commercial Lending Review -------------------------------------------- 37, 87
Conference Report of the American Jobs
Creation Act of 2004 ----------------------------------------------------------- 6
Conference Report of the Working Families
Tax Relief Act of 2004 ---------------------------------------------------------- 7
Consolidated Returns Guide --------------------------------------------------- 9
Construction Accounting Deskbook --------------------------------- 37, 71
Corporate Business Taxation Monthly -------------------------------------- 9
114
CCH
TAX
AND
F
Family Foundation Handbook -------------------------------------------- 103
Family Trust Planning Guide ------------------------------------------------- 94
Federal and State Taxation of Limited Liability
Companies ----------------------------------------------------------------------- 10
Federal Estate & Gift Taxes: Code and Regulations,
Including Related Income Tax Provisions ---------------------------- 95
Federal Exempt Organization Taxation:
Code and Regulations ------------------------------------------------------ 25
Federal Income Taxation of Debt Instruments ------------------------- 34
Federal Income Taxation of Estates, Trusts
& Beneficiaries ----------------------------------------------------------------- 95
Federal Income Taxes of Decedents, Estates
and Trusts ------------------------------------------------------------------------ 21
Federal Taxation: Practice and Procedure ------------------------------- 17
ACCOUNTING
C C H B O O K S AT A G L A N C E
Federal Tax Audio Advisor ------------------------------------------------------ 3
Federal Tax Course Letter -------------------------------------------------------- 4
Federal Tax Course: A Guide for the Tax Practitioner ----------------- 4
Federal Tax Manual ---------------------------------------------------------------- 5
Federal Tax Study Manual ------------------------------------------------------ 5
Financial and Estate Planner’s Desk Reference Set ------------------- 95
Financial and Estate Planning Guide -------------------------------------- 96
Financial Planning for Older Clients --------------------------------------- 96
Financial Products: Taxation, Regulation and Design --------------- 35
Forensic and Investigative Accounting ------------------------------ 72, 81
Forming the Exempt Organization ---------------------------------------- 26
G
GAAP Handbook of Policies and Procedures --------------------------- 73
H
Highlights of the 2004 Tax Acts ---------------------------------------- 7, 110
Hong Kong Master Tax Guide ----------------------------------------------- 66
I
Income Tax Regulations ---------------------------------------------------------- 3
Income Taxation of Fiduciaries and Beneficiaries -------------------- 97
Independent Contractor or Employee?
Guide to Resolving the Question ---------------------------------- 10, 28
Individuals and Small Business Tax Planning Guide ----------------- 22
Individuals’ Filled-In Tax Return Forms ----------------------------------- 42
Internal Revenue Code ----------------------------------------------------------- 3
International Income Taxation: Code and Regulations ------------ 57
International Tax Journal ------------------------------------------------------ 58
International Taxation: U.S. Taxation of
Foreign Persons and Foreign Income ---------------------------------- 58
Investment Tax Planning Guide --------------------------------------------- 97
Investments and Distributions --------------------------------------------- 111
IRS Tax Collection Procedures ------------------------------------------------ 17
IRS Valuation Training for Appeals Officers Coursebook ----- 18, 98
J
Japan Master Tax Guide, Second Edition -------------------------------- 66
Journal of Passthrough Entities --------------------------------------------- 11
Journal of Practical Estate Planning --------------------------------------- 98
Journal of Retirement Planning --------------------------------------------- 98
Journal of Taxation of Corporate Transactions ------------------------ 11
Journal of Taxation of Financial Products ------------------------------- 35
Journal of Taxation of Global Transactions ----------------------------- 59
Journal of Tax Practice & Procedure --------------------------------------- 18
K
Kess on the 2004 Tax Legislation:
Insights and Strategies — CPE Course ---------------------------- 7, 105
L
Law, Explanation and Analysis of the American Jobs
Creation Act of 2004 ----------------------------------------------------------- 6
Law, Explanation and Analysis of the Working
Families Tax Relief Act of 2004 --------------------------------------------- 7
Learning Center, CCH --------------------------------------------------------- 105
Like-Kind Exchanges Under Code Section 1031 ---------------------- 33
Limited Liability Companies, Guide to ----------------------------------- 11
M
M&A Tax Report ------------------------------------------------------------------ 12
Miller Attestation Engagements -------------------------------------------- 81
Miller Audit Procedures -------------------------------------------------------- 81
Miller Audit Risk Assessments, Analytics and Benchmarking ----- 82
Miller Compilations & Reviews ---------------------------------------------- 82
Miller Complete GAAP Library ----------------------------------------------- 68
Miller Construction Guide ------------------------------------------------ 38, 73
Miller Defined Contribution Plan Audits -------------------------------- 82
Miller European Accounting Guide --------------------------------------- 61
Miller Financial Instruments: A Comprehensive
Guide to Accounting and Reporting ----------------------------- 35, 73
Miller GAAP Financial Statement Disclosures Manual --------------- 69
Miller GAAP Guide Level A --------------------------------------------------- 68
Miller GAAP Guide Level A — CD and Book Bundle ---------------- 68
Miller GAAP Guide Level A on CD ----------------------------------------- 68
Miller GAAP Guide Levels B, C and D ------------------------------------- 68
Miller GAAP Update Service -------------------------------------------------- 69
Miller GAAS Guide --------------------------------------------------------------- 83
Miller GAAS Practice Manual ------------------------------------------------- 83
Miller GAAS Update Service -------------------------------------------------- 83
Miller Governmental GAAP Guide ----------------------------------------- 74
Miller Governmental GAAP Practice Manual --------------------------- 74
Miller Governmental GAAP Update Service ---------------------------- 74
Miller Information Technology Audits ----------------------------------- 83
Miller International Accounting/Financial Reporting
Standards Guide ---------------------------------------------------------- 59, 75
Miller Local Government Audits and Single Audits ----------------- 84
Miller Manufacturing, Distribution, and Retail Guide --------- 38, 75
Miller Not-for-Profit Organization Audits with
Single Audits -------------------------------------------------------------- 26, 84
Miller Not-for-Profit Reporting ----------------------------------------- 26, 75
Miller Revenue Recognition Guide ---------------------------------------- 76
Miller SEC Disclosures Checklists --------------------------------------------- 76
Multistate and Multinational Estate Planning ------------------------- 99
Multistate Corporate Tax Guide --------------------------------------------- 12
Multistate Corporate Tax Guide Combo --------------------------------- 12
Multistate Corporate Tax Guide on CD ----------------------------------- 12
Multistate Guide to Estate Planning --------------------------------------- 99
Multistate Guide to Sales and Use Tax Audits -------------------------- 52
Multistate Guide to Sales and Use Taxation:
Construction Industry -------------------------------------------------- 39, 52
Multistate Tax Guide to Pass-Through Entities ------------------------- 12
N
New York Residency and Allocation Audit Handbook ------------- 48
New York State Corporation Tax Law and Regulations ------------ 49
New York State Personal Income Tax Law
and Regulations --------------------------------------------------------------- 49
New York State Sales and Use Tax Law
and Regulations --------------------------------------------------------------- 49
New York State Tax Desk Reference Set ---------------------------------- 50
New York State Tax Law -------------------------------------------------------- 50
New York Taxes, Guidebook to ---------------------------------------------- 48
O
Oil and Gas: Federal Income Taxation ------------------------------------ 39
ORDER ONLINE AT TAX.CCHGROUP.COM | TO ORDER BY MAIL, FILL OUT THE ORDER FORM | ORDER BY PHONE AT 1 800 248 3248
115
INDEX
C C H B O O K S AT A G L A N C E
P
T
Partnerships and LLCs: Tax Practice and Analysis --------------------- 13
Pass-Through Entities Income Tax Refresher Course ----------------- 42
Planning to Finance Your Child’s College Education -------------- 111
Planning to Retire in Comfort --------------------------------------------- 111
Pocketax --------------------------------------------------------------------------- 112
Practitioner’s Guide to IRS Tax Penalties ---------------------------------- 18
Preparing Your Corporate Tax Returns —
Canada and Provinces ------------------------------------------------------- 63
Preparing Your Income Tax Returns --------------------------------------- 64
Price on Contemporary Estate Planning ------------------------------- 100
Professional Advisors’ Guide to Planned Giving -------------------- 103
Professional’s Guide to Value Pricing ------------------------------------ 108
Property Tax Alert Newsletter ------------------------------------------------ 32
Public Accounting Report --------------------------------------------------- 109
Tax Angles for Special Taxpayers ------------------------------------------- 23
Taxation of Compensation and Benefits --------------------------------- 31
Taxation of Individual Retirement Accounts -------------------- 24, 100
Taxation of Real Estate Transactions --------------------------------------- 33
Taxation of the Entertainment Industry ----------------------------- 40, 47
Tax Benefits for Military Personnel ---------------------------------- 30, 112
Tax Compliance for Tax-Exempt Organizations ----------------------- 27
TAXES — The Tax Magazine ---------------------------------------------------- 5
Tax Issues in Employment, Practical Guide to -------------------------- 29
Tax Planning for Troubled Corporations: Bankruptcy and
Nonbankruptcy Restructurings ------------------------------------------ 15
Tax Planning Strategies: Tax Savings Opportunities
for Individuals and Families ----------------------------------------------- 23
Tax Shelter Alert Newsletter -------------------------------------------------- 19
Tax Strategies for the Self-Employed ------------------------------------- 23
Telecommunications: Taxation of Services,
Property and Providers ------------------------------------------------------ 40
Top Accounting Issues CPE Course --------------------------------------- 106
Top Auditing Issues CPE Course ------------------------------------------- 106
Top Tax Issues CPE Course --------------------------------------------------- 106
Tracking Your Securities Transactions:
Maximizing Your Tax Savings ------------------------------------------ 113
Transfer Pricing: Rules, Compliance and Controversy --------------- 60
R
Real Estate Taxation: A Practitioner’s Guide ---------------------------- 33
Record Retention Requirements, Guide to --------------------------- 108
Related-Party Transactions and Structures:
State Tax Issues ----------------------------------------------------------------- 13
Research and Development Tax Incentives:
Federal, State and Foreign ------------------------------------------------ 14
Resolving Your Clients’ Tax Liabilities: Tax Code
and Bankruptcy Code Remedies ----------------------------------- 19, 22
Retirement Benefits Tax Guide ---------------------------------------------- 29
Retirement Plan Benefits and QDROs in Divorce --------------------- 30
Retirement Planning Guide ------------------------------------------------ 100
Retirement Savings Plans: Taking Advantage
of the Minimum Distribution Rules ---------------------------------- 112
S
S Corporation Taxation Guide ----------------------------------------------- 14
S Corporations: Tax Practice and Analysis ------------------------------- 14
Sales and Use Tax Alert Newsletter ----------------------------------------- 53
Sales and Use Tax Answer Book --------------------------------------------- 53
Sales and Use Tax Desk Reference Set ------------------------------------- 53
Sales and Use Tax Exemption Certificates -------------------------------- 54
Sales and Use Tax Nexus: Practical Insights and Strategies -------- 54
Seminar Presentation Kit for the 2004 Tax Acts -------------------------- 7
Singapore Master Tax Guide ------------------------------------------------- 66
Small Business Taxation: Planning and Practice ----------------------- 15
State Taxation of Electric, Natural Gas and
Other Public Utilities --------------------------------------------------------- 39
State Tax Guidebook Subscription Library Plan ----------------------- 44
State Tax Guidebooks ----------------------------------------------------------- 43
State Tax Handbook ------------------------------------------------------------- 44
Statistical Sampling in Sales and Use Tax Audits ---------------------- 54
Surviving a Sales and Use Tax Audit --------------------------------------- 55
U
Unclaimed Property: Laws, Compliance and Enforcement ------- 40
Understanding and Managing Sales and Use Tax -------------------- 55
Understanding Business Buy-Sell Agreements ----------------- 24, 101
Understanding IRS Communications ------------------------------------- 20
United States Tax Court: Rules of Practice and Procedure --------- 20
U.S. Master Accounting Guide ----------------------------------------------- 76
U.S. Master Auditing Guide -------------------------------------------------- 84
U.S. Master Compensation Tax Guide ------------------------------------- 31
U.S. Master Depreciation Guide --------------------------------------------- 15
U.S. Master Estate and Gift Tax Guide ----------------------------------- 101
U.S. Master Excise Tax Guide ------------------------------------------------- 16
U.S. Master Finance Guide ---------------------------------------------------- 88
U.S. Master GAAP Guide ------------------------------------------------------- 77
U.S. Master GAAP Guide — CD and Book Bundle -------------------- 77
U.S. Master GAAP Guide on CD --------------------------------------------- 77
U.S. Master Guide Subscription Library Plan ------------------------- 104
U.S. Master Multistate Corporate Tax Guide ---------------------------- 16
U.S. Master Property Tax Guide --------------------------------------------- 32
U.S. Master Sales and Use Tax Guide -------------------------------------- 56
U.S. Master State Tax Practice and Procedure Guide ----------------- 20
U.S. Master Tax Guide ------------------------------------------------------------- 2
U.S. Master Tax Guide — CD and Book Bundle ------------------------- 2
U.S. Master Tax Guide on CD --------------------------------------------------- 2
U.S. Taxation of International Transactions,
Practical Guide to ------------------------------------------------------------- 60
W
Wealth Management --------------------------------------------------------- 101
What Every Executor Ought to Know ---------------------------------- 113
What You Ought to Know About Livings Trusts -------------------- 113
116
CCH
TAX
AND
ACCOUNTING
4
EASY
WAYS
TO
ORDER
Mail the order form (see
Price List — inside back cover)
Call toll free 1 800 248 3248
Fax your order to 1 800 224 8299
Order online at
Tax.CCHGroup.com
CCH Tax and Accounting
4025 W. Peterson Avenue
Chicago, IL 60646
Tax.CCHGroup.com
ACS 90086249 12/04
© 2004, CCH Tax and Accounting. All Rights Reserved.