Improve your productivity
Address your staffing challenges
Save you time and money
Keep you current on relevant changes
Streamline your business processes
Integrate with your existing
systems and workflow
CCH Solutions Catalog
Products for your every need
4025 W. Peterson Avenue
Chicago, IL 60646-6085
1-888-CCH-REPS
CCHGroup.com
ACS 90088574 5/07
© 2007 CCH. All Rights Reserved.
Your Strategic Partner in Workflow Integration
Dear Tax and Accounting Professional:
It seems that every day the tax and accounting business becomes more complex. We all
face stricter compliance requirements. Staffing is always a challenge. Adding value for
clients is a never-ending search.
CCH is committed to being your strategic partner to help you meet these demands. We
relentlessly push the envelope to develop forward-looking solutions and increase workflow
integration through cutting-edge technology.
Among our new products this past year, we introduced Tax Zone Locator to help you quickly find location-based federal
and state tax incentives and credits throughout the country. We also made enhancements to Tax Research Consultant
to give you even more in-depth coverage of federal income, estate and gift, payroll and excise tax topics.
In accounting and audit, the new Accounting Research Manager® (ARM) Internal Controls Library is the accounting
industry’s comprehensive online resource of internal controls guidance. And ProSystem fx® Engagement has a powerful
new Knowledge Tools module to streamline your compliance with the new AICPA risk assessment standards. ARM and
Engagement are fully integrated, so you can quickly move from one to the other for a seamless workflow and increased
productivity.
Equally important is our customer commitment. To deliver more value, we initiated our annual CCH User Conference,
featuring CCH and industry speakers, innovative workshops and informative discussions on the latest technology and trends.
I am quite confident that our comprehensive selection of products will provide the solutions you need to move
ahead in the evolving tax and accounting environment. Take some time to review the products in this catalog,
and call a CCH representative at 1-888-CCH-REPS
to see how we can help your organization
1-800-461-5308 or (1-888-224-7377)
1-800-268-4522
become more productive.
Sincerely,
Mike Sabbatis
President
CCH, a Wolters Kluwer business
CCH, a Wolters Kluwer business
About Our Products:
CCH Customer Support:
CCH products are available in a variety of formats
to meet your research needs. Simply look for
the following icons throughout the catalog for
format availability:
n To
contact your CCH Account Representative:
1-888-CCH-REPS (1-888-224-7377)
n To
place an order, or for Product Information:
1-800-344-3734
n Billing
PRINT
CD -ROM
and Account Issues:
1-800-449-6439
INTERNET
TAX
RESEARCH
NETWORK
n Technical
Support:
1-800-835-0105
n
BOOK
NEWSLETTER
AUDIO
ARM
PLATFORM
Table of Contents
TAX RESEARCH NETWORK™............................................................................................................................... 2
THE PROSYSTEM fx® OFFICE.............................................................................................................................10
SALES AND USE TAX............................................................................................................................................ 12
FEDERAL TAX......................................................................................................................................................... 13
Standard Federal Tax Reporter n Tax Research ConsultantTM n ClientRelateTM n Federal Tax Guide n U.S. Master Tax Guide®
n Federal Tax Compliance Manual n Business Strategies n Information Returns Guide n Code and Regulations n Tax Court Reports
n IRS Letter Rulings Reporter n IRS Positions n IRS Publications n Federal Excise Tax Reporter n Family Law Tax Guide
n Internal Revenue Manual n Federal Tax Audio Advisor n Business Valuation Guide n Current Law Handybooks n U.S. MasterTM Guide
Subscription Library Plan n Fiduciary Tax Guide n Federal Tax Articles n Accounting Articles n Oil and Gas Tax Reporter
STATE TAX..............................................................................................................................................................26
STATE SPECIALIZED LIBRARIES........................................................................................................................ 34
Sales Tax Research & Compliance ManagerTM n State Business Income Tax Research & Compliance ManagerTM
TM
n Property Tax Research & Compliance Manager
ACCOUNTING AND AUDITING...................................................................................................................... 38
Accounting Research Manager® n GAAP Library n Governmental GAAP Library n GAAS Library n Engagement Library
n Governmental and Not-for-Profit Audit Library n International Accounting Library n News and Developments
U.S. INTERNATIONAL AND MULTINATIONAL TAX ................................................................................... 44
Global Transactions Library n Transfer Pricing Library n International Tax Planning Library n International Tax Commentaries
n International Tax Treaty Expert LibraryTM n U.S. International Tax Guide Library n GlobalVATOnline
COUNTRY-SPECIFIC TAXATION . ................................................................................................................... 50
British Tax Library n Canadian Federal Tax Libraries n Canadian Provincial Tax Library n Canadian Goods and Services Tax Reporter
n China Laws for Foreign Business n Japan-U.S. International Tax Transactions n Latin American Tax Library n Mexican Tax Guide
n Mexican Tax, Customs and Foreign Investment Laws n Mexico Law & Business Report Newsletter
FINANCIAL AND ESTATE PLANNING ............................................................................................................55
Federal Estate and Gift Tax Reporter n Financial & Estate Planning n U.S. MasterTM Estate and Gift Tax Guide n FinEst CalcsTM
TM
n Estate Planning Expert Library
n Financial and Estate Planning Library n Inheritance, Estate and Gift Tax Reporter — State
n Estate Planning Review n New York Estates, Wills and Trusts n Wealth Management Library n ViewPlan® Advanced
PRACTICE AREAS.................................................................................................................................................. 61
Mergers & Acquisitions Expert LibraryTM n Business Entity Planning Library n S Corporations Guide n Partnership Tax
Planning and Practice n Limited Liability Company Guide n Real Estate Tax Commentaries n Tax Practice and Procedure
Commentaries n Nonprofit Organizations Library n Exempt Organizations Reporter
FORMS................................................................................................................................................................... 66
perform plus IIITM
n
Federal Tax Forms
JOURNALS............................................................................................................................................................ 68
TAXES — The Tax Magazine® n Journal of Tax Practice & Procedure n Journal of Passthrough Entities n Corporate Business
Taxation Monthly n International Tax Journal n Journal of Taxation of Financial Products n Journal of State Taxation
n Journal of Practical Estate Planning n Journal of Retirement Planning n CPA Practice Management Forum n M&A Tax Report
n Federal Tax Course Letter n Public Accounting Report
CONTINUING PROFESSIONAL EDUCATION...............................................................................................72
CCH Learning Center
ADDITIONAL PUBLICATIONS........................................................................................................................... 74
Pension Plan Guide
n
Payroll Management Guide
n
Capital Changes
TABLE OF CONTENTS
State Tax Reporters n Tax Zone Locator n Business Incentives Guide n Multistate Property Tax Guide n Multistate Corporate Income
Tax Guide n Multistate Sales Tax Guide n State Tax Guide n State Tax Cases Reporter n Liquor Control Law Reporter n State Tax
Guidebook Subscription Library Plan n Puerto Rico Tax Reporter n Guidebook to California Taxes n California/Federal Conformity Code
n Property Tax Alert n Sales & Use Tax Alert n Tax Shelter Alert n State Income Tax Alert n State Tax Review
Tax Research NetWork™
Fast, accurate and complete tax searches
Tax Research NetWork™ combines exceptional CCH
federal, state and international tax content with
superior Internet functionality. Its convenient, easyto-use interface enhances the productivity of your tax
information searches and produces superior results.
TAX RESEARCH NETWORK
Full-text primary source documents, explanations,
analysis and current tax news are fully integrated to
ensure that you get complete, authoritative answers to
your most important tax questions. Moving between
documents is easy. Links take you directly from one
source to another, increasing your efficiency and giving
you access to the in-depth coverage you need.
CCH@Hand,™ which is included with every Tax Research
NetWork subscription, allows you to search multiple
publications simultaneously and gives you one-click
access to Tax Research NetWork documents from
Microsoft® Office 2003 programs.
For 90 years, CCH has delivered the most reliable
guidance and analysis in the industry from experienced
CCH editors and through our partnerships with hundreds
of industry experts. Tax Research NetWork makes
accessing this valuable information easier than ever.
Find your research areas quickly.
The tab organization helps you find the information you
need quickly and efficiently. Just click on a tab to reveal
its full menu of documents.
nThe easy-to-use navigator bar is always visible at
the top of your screen so you can quickly start a new
search at any time.
nUse the search window, or click on the Check Citator,
Find by Citation or Search Tools buttons for alternate
search methods.
2
For more information visit CCHGroup.com
Tax Research NetWork™
Keep up to date on new developments.
n
Top tax news highlights, selected each day by CCH
editors, plus weekly in-depth articles on hot tax issues,
are readily available on the convenient “News” tab.
n
You can automatically track progress of legislation and
developments in quickly evolving tax areas with Tax
Trackers. Choose from over 40 topics.
n
Tax news emails include headlines with links to fulltext articles.
TAX RESEARCH NETWORK
CCH reports on Congress, the IRS, state governments
and court releases that affect federal and state taxes
every day. This material is immediately available in Tax
Research NetWork through Tax Tracker News™ and
quickly integrated into explanations.
Tax news and emails include headlines
with links to full-text articles.
View your customized Tax Tracker
News and daily tax highlights on the
convenient “News” tab.
For more information call 1-888-CCH-REPS
3
Tax Research NetWork™
Go directly to source material.
Documents are well-organized and include tools to help you locate related news, full-text source documents and
analysis quickly and easily.
n
Documents include an easy-to use document toolbar for quick access to common tasks.
nIntegrated documents and related links help you easily locate and review related news, documents and explanations
so you can find a complete answer fast.
Efficiently manage frequently used documents with tools such as Link Express™.
TAX RESEARCH NETWORK
n
Search the most
useful publications.
Tax Research NetWork can easily be
customized to put publications that help
you the most right at your fingertips. Your
“Favorite Research Publications” can be set
up and directly accessed from the “My CCH” tab.
4
For more information visit CCHGroup.com
Maximize your research efficiency.
Powerful search tools ensure that you get the answers you need quickly and reliably.
n
Start a new search any time from the navigation bar –­ always available at the top of your screen.
n Tax Thesaurus ensures that you locate all relevant documents without the need to enter all the
possible tax terms separately. The Tax Thesaurus finds singular and plurals automatically, too.
nSearch by word, phrase or citation – whichever you prefer. Narrow your search with options such as date restrictions
TAX RESEARCH NETWORK
or document types.
Enhance your results.
Hundreds of Practice Aids, Lookup Tables, Quick Answer Charts and Calculators are available on the Tax Tools tab to
increase your search capabilities.
n
Practice aids and Lookup Tables include:
n FinEst Calcs™
n Client Letter Toolkit
n Depreciation Toolkit
n Federal Sales Tax Deduction Toolkit
n Interactive Research Aids
n Topic Navigator
n Tax Calendar
n ZIPSales® Lookup
n Estate Planning Election & Compliance Toolkit
n
IRS Actuarial Factors
n
Quick Answer Charts include:
n Federal Tax Rates and Tables
n Multistate Quick Answer Charts
n Multistate Sales Tax Smart Charts
n Healy & Schadewald’s Annual Revenue Department
Surveys (Sales Tax) Smart Charts
n Yetter’s Drop Shipments Survey Smart Charts
n Calculators include:
n Federal Withholding Calculator
n IRA Comparison Calculator
n Paycheck Calculator
n Payroll Bonus Calculator (Aggregate Method)
n Tax Rates/Phase-Out Calculator
For more information call 1-888-CCH-REPS
5
CCH@Hand™
Search without interrupting your workflow.
CCH@Hand™ is the powerful productivity tool on Tax Research NetWork that helps you find your tax answers without
opening a browser or interrupting your workflow. It is included as part of every Tax Research NetWork subscription.
CCH@Hand simplifies your work by giving you one-click access through the CCH@Hand console. You can search
multiple sources simultaneously, all from one location. You’ll even have convenient access to your Tax Tracker News™
and other key functionality with no log-in required. And you can use the Citation tab to search for CCH documents
by citation.
Search several sources at once.
TAX RESEARCH NETWORK
CCH@Hand lets you research faster by searching Google,™ your desktop, your full CCH subscription and even key
industry websites simultaneously — without leaving your current document.
n
Multiple search areas are on the left of the CCH@Hand console “Search” screen.
n
Check the areas you want to search, type in your search term and click “Go.”
n
You can easily toggle back and forth between your results.
nThe split-screen display below shows summaries of results in the top preview pane. You can drill down to details in
your results by clicking on a Tax Research NetWork document in the top pane to display its full-text in the bottom
pane. This document may also be viewed in full screen.
Numerous state, federal and other industry websites can
be accessed by selecting the “Tax & Accounting Web Sites”
search option.
6
For more information visit CCHGroup.com
CCH@Hand
Find your tax answers by topic.
The new CCH@Hand Topical Index Finder
allows you to search content by topic. All of
your subscribed Topical Indices are merged
into a single topical tree for quick access to
the topics you need
n Simply type in the topic you are
looking for.
n You’ll then see a list of areas covering
your topic.
n Once you click on your result, a more
detailed list appears in the right pane.
TAX RESEARCH NETWORK
n Choose the document you wish to see,
and it will be displayed.
Expand your Microsoft® Office capabilities.
CCH@Hand provides revolutionary integration with Microsoft® Office documents. You get one-click access from
Microsoft® Office 2003 programs — Word, Excel, PowerPoint and Outlook — to fast answers in Tax Research NetWork.
And you can seamlessly integrate your results into your Microsoft® document.
n
The CCH@Hand Research Task Pane opens in a frame on the right side of your Microsoft® Office 2003 application,
making it quick and easy to add CCH excerpts.
nThe Citation Smart Tags menu appears in the left frame. Use Citation Smart Tags to add authority to your Microsoft®
documents.
nCitations are automatically recognized
within the text of Microsoft® 2003 Word,
Outlook, Excel or PowerPoint documents,
marked with a purple underline.
n
Retrieve the full text of the cited document
and insert it into your Microsoft® document.
nLink to explanations, annotations,
committee reports, and more if the citation
is to an IRC section or Regulation section.
n
Link to the citator listing in the Citator if the
citation is a case or ruling.
For more information call 1-888-CCH-REPS
7
Smart Charts™
Save time on state tax content searches.
TAX RESEARCH NETWORK
Smart Charts™ allow you to quickly and easily chart state tax issues in one jurisdiction or compare tax treatments across
multiple tax jurisdictions. Convenient display options ensure easy integration with your workflow. Plus, you even have
the choice to export your Chart results into either Microsoft® Word or Microsoft® Excel. Smart Charts are included as
part of subscriptions to State Tax Reporters, Sales Tax Research & Compliance Manager™, State Business Income Tax
Research & Compliance Manager™ and Property Tax Research & Compliance Manager™.
n
Display Your Results as a Matrix. If you choose the Matrix display option, you will be able to show multiple states and multiple topics, all in the same spreadsheet display.
8
n
Save Your Chart Searches. You can
save your chart searches and easily
access your search criteria in the
future without having to re-enter
selections. Links remain “live” in
your saved version for easy access
to support materials like laws,
regulations and explanations
within Tax Research NetWork.
n
When you access the same chart
again, you’ll automatically be
alerted by highlighted text as to
whether any of the answers have
changed within the past 30 days.
The notification period can be
adjusted as needed.
For more information visit CCHGroup.com
Training and Support
Learn right from your desktop.
CCH provides world-class training and CPE credits through Customer Training on CCHGroup.com. Our experienced
consultants and trainers bring years of industry experience to each online course to help you maximize the effectiveness
of your CCH products.
Sign up for FREE training classes right from your desktop.
TAX RESEARCH NETWORK
n
Training and Support can also be found on Tax Research NetWork.
nTraining, customer service
and customer support is
available through customer
service professionals and
comprehensive online
support tools.
nOnline help and training are
always close at hand on the
“Training and Support” tab.
nProduct and Technical Support
is just a phone call away for
other product or technical
questions.
For more information call 1-888-CCH-REPS
9
PROSYSTEM fx OFFICE
The ProSystem fx® Office
The ProSystem fx® Office offers the most advanced,
tightly integrated suite of tax, accounting, and workflow
tools available to professionals. These award-winning
products feature across-the-board accuracy, efficiency,
and security to ensure your peace of mind, help
add value to your client relationships, and increase
productivity and profitability.
ProSystem fx® Engagement —Increase the efficiency
of tax, assurance and consulting engagements and
move your firm toward a paperless office with reduced
administrative costs. ProSystem fx Engagement
electronic binders mimic your physical files to provide
convenient access to workpapers from any location,
dramatically increasing productivity in your firm.
Each module of The ProSystem fx Office suite is
designed for ultimate integration with Tax Research
NetWork, Microsoft® Office and ClientRelate.™ This gives
you instant access to all the latest tax research and
information when and where you need it.
ProSystem fx® Fixed Assets — This complete asset
tracking, management and reporting solution features
exclusive bi-directional integration with ProSystem fx
Tax and Global fx. It allows you to streamline all your
depreciation tasks, and integrates with ProSystem
fx Engagement to help simplify your document
management.
ProSystem fx® Tax — This award-winning tax
preparation software will increase your firm’s
productivity by automating computation and reportgeneration. ProSystem fx Tax is a complete solution that
addresses all your tax compliance requirements with the
most comprehensive system in the industry.
ProSystem fx® Document — Maximize your
productivity, reduce costs and move your firm toward
a paperless office with secure document retrieval from
any location at any time. Plus, reduce the risk involved
in manual file management by meeting Sarbanes-Oxley
and other regulatory compliance rules.
Global fx® — Using advanced ASP and thin client
technology, Global fx is an excellent alternative if your
firm is interested in providing 24/7 ProSystem fx Tax
access to your employees. With Global fx, applications
and client data reside on secure CCH servers, so the time
and resources formerly required to install, update, and
maintain software on your local system are eliminated.
COMPREHENSIVE INTEGRATION
BRINGS EVEN MORE VERSATILITY.
With the continuing integration between Document
and The ProSystem fx Office suite, Microsoft Office,
QuickBooks, and other applications,
ProSystem fx Document provides
an electronic repository for all
documents generated within the
firm. This enables streamlined
workflows, lower costs for storing
documents, and the opportunity
to create more time for staff to
generate revenue from new
clients or provide additional
services to your existing clients.
10
For more information visit CCHGroup.com
ProSystem fx® Outsource — Leverage highly-trained
domestic and offshore tax professionals to help your
firm streamline time-consuming tax return processing
operations. Years of experience enable CCH to deliver an
efficient, accurate, and secure outsourcing solution, so
that you can focus your staff on higher-value tasks.
ProSystem fx® Planning — Quickly review multiple tax
scenarios and optimize your 1040 tax planning activities
with ProSystem fx Planning. Now, you can easily
generate comprehensive multi-year forecasts and view
or print results in streamlined, side-by-side forecasting
reports, which can be customized to meet your needs.
ProSystem fx® Practice Management — This complete
time and billing, client, and project management system
supports your entire firm, allowing you to manage your
firm more effectively by monitoring project tracking and
appointments. Double entry of information is eliminated
through the integration of Practice Management with
other ProSystem fx Tax and Accounting products.
ProSystem fx® Profit Driver — Take financial analysis
to the next level and facilitate financial projections using
dynamic comparisons between performance, budget
and strategy. Providing robust projections can increase
your firm’s value and build client confidence in an everchanging business environment — and you’ll reinforce
your role as a trusted advisor to your clients and expand
the services you offer them.
ProSystem fx® Trial Balance — Streamline reviews,
compilations, and audits, then link to ProSystem fx
Tax for unbeatable reliability and workplace efficiency.
Our traditional trial balance system helps you provide
better client service while controlling your engagement
costs. This is the most complete and convenient trial
balance system available, producing accurate financial
statements and a solid set of workpapers in just minutes.
ProSystem fx® Write-Up — Provide increased client
services while saving time with the most technologically
advanced write-up package in the market, featuring a
robust database and streamlined data mining capabilities
that simplify data entry and overall management of
detailed transactions.
XCM — This third-party workflow application enhances
productivity with your ProSystem fx Office products.
You’ll no longer have to spend countless non-billable
hours chasing returns or looking for files — XCM will
show you where everything is, while streamlining your
completion of all tasks related to a project.
GainsKeeper® Pro — This online portfolio management
solution allows you to better advise and collaborate with
your clients. Now, you’ll have the tools you need to track
and manage clients’ investment activity, and to keep
concise, organized records of their investment portfolios.
For more information regarding The ProSystem fx
Office, visit CCHGroup.com/ProSystem or call
1-800-PFX-9998 (1-800-739-9998).
ProSystem fx® Scan — Winner of the 2006 Tax &
Accounting Technology Innovation Award as awarded by
CPA Technology Advisor, ProSystem fx Scan automates
the time-consuming preparation process for client source
documents. In a matter of minutes, an unsorted pile of
scanned documents is automatically rotated, identified,
and organized by document type into a bookmarked PDF.
ProSystem fx® Site Builder — The quick, easy and
affordable way to market your firm’s capabilities
online, helping you develop a customized website with
all the professional elements you need. Leverage the
convenience and flexibility of the Internet using the
highest level of security in the industry.
For more information call 1-888-CCH-REPS
11
PROSYSTEM fx OFFICE
ProSystem fx® Knowledge Tools — These helpful tools
provide a streamlined, easy-to-follow audit methodology
for implementing the AICPA’s new Risk Assessment
Standards effectively and efficiently. New practice aids
and tools support the new audit process and help your
firm achieve optimal results.
Sales and Use Tax
Sales and Use Tax
CCH offers a selection of Sales and Use Tax products
to ensure that your tax compliance is as painless — and
accurate — as possible. CCH offers everything from the
latest, most accurate tax information and tax forms
through integrated software tools that optimize how
quickly and easily you put that data to work. Sales and
Use compliance solutions include:
n CertiTAX
– a Web-based sales tax calculation engine
– Real-time address validation and tax rate application
based on CCH supplied rates and taxability research
SALES AND USE TAX
– Simply map your product SKUs to CCH tax categories
and stop manually researching and maintaining sales
and use tax rates!
– Seamless integration with Microsoft Dynamics GP,
AX, SL and NAV
– Eliminates the need to install and maintain
expensive software
– Produces signature ready returns and EDI e-filing
n ZIPSales®
Database and Lookup – provides correct tax
rates…guaranteed
– Decrease your chance of a sales tax audit with
accurate and complete data delivered in a userfriendly format
– Includes sales and use tax information for every
location throughout the U.S., its territories
and Canada
n Sales Tax
Load Utilities – automatically populate your
ERP tax rate tables with CCH supplied rates
– Monthly updates via automated download
– Eliminate risks and worries associated with compliance
–CertiTax Plug-ins seamlessly
integrate CertiTax with
your accounting order
entry process
– Seamless integration with Microsoft Dynamics GP,
AX, SL & NAV and with Sage Software MAS 90,
MAS 200, MAS 500 and ACCPAC
Returns – an automated web-based sales and
use tax filing solution
For more information regarding CCH Sales and Use
Compliance solutions visit CCHGroup.com/salestax or
call 1-800-630-2218.
Try our free, 30-day trial
and see for yourself,
www.esalestax.com/CERTITAX
n ZIPSales®
– Saves time and money with improved filing accuracy
and timeliness
– Fully integrated with CertiTAX
12
For more information visit CCHGroup.com
Federal Tax
Standard Federal Tax Reporter
n Code
arrangement allows you to find your answers
quickly and easily.
n Full text of
all proposed, temporary and final regulations follow the applicable Code sections to help you
interpret the law.
n More
annotations of cases and IRS rulings than any
other available publication provide you with the complete authority necessary to make sound,
accurate decisions.
n CCH
Explanations cut through the technicalities and
give you a clear, complete picture of the law.
n Weekly
updates of full-text IRS regulations and current
revenue rulings and procedures, cases and other source
documents ensure you’re in compliance with the law.
and Other Documents provides the full text of
federal administrative rulings and documents, including Revenue Rulings, Revenue Procedures, Treasury
Decisions, Notices of Proposed Rulemaking, IRS Announcements, and more.
n CCH
comprehensive tax legislation information is easy
to locate and use under the Tax Legislation blue bar on
Tax Research NetWork.
n The
most timely and thorough coverage of new developments, including tax legislation, allows for the most
effective tax research.
Topics Include:
n Personal
n Returns
n Corporate
Income
Income
n Business Expenses
and Deductions
n Mergers and Acquisitions
n Employee Benefit Plans
n Tax Accounting
n Partnerships
n Foreign Income and Credit
n S Corporations
n Exempt Organizations
n Capital Gains and Losses
n Tax-Free
Exchanges
Planning Checklists
n Procedure
and Administration
n Circular 230
n Collections
n New Matters
n U.S. Tax Cases
n Citator Listings
n Tax Tables
n Finding Devices
n Tax
n Rulings
n Letter
Rulings and IRS Positions include insights on the
IRS’ interpretation of tax laws on a myriad of previous
taxpayer situations.
n An
electronic publication, Tax Rates and Tables,
compiles commonly-used material, such as tax rates,
Applicable Federal Rates (AFRs) and savings bond
redemption tables, into one publication.
Your Subscription Includes:
n Taxes on Parade
newsletter
n U.S. Master Tax Guide®
n CPE Credit Service
— Covers timely, hot topics and
offers subscribers 12 hours of CPE credit each year
n ...and
much more
25 Loose-Leaf Volumes
Weekly Updates
PRINT
n An
electronic search tool, SmartRelate, lets you easily
navigate between the Code, Committee Reports, regulations, annotations and CCH Explanations.
n Client Letter Toolkit™
allows you to quickly find and
adapt appropriate client communications — search by
topic, type of client or type of letter for maximum flexibility.
Weekly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
n Election and Compliance Toolkit™
provides
coverage of more than 730 tax elections and gives you
the filing requirements for each tax election. You can
even create and print customized, filing-ready plain
paper election and compliance statements.
For more information call 1-888-CCH-REPS
13
FEDERAL TAX
Standard Federal Tax Reporter is the most comprehensive and current federal income tax authority in the
industry, providing you with a complete and up-to-date
picture of federal income tax law, organized in the way
most logical to many practitioners — by Internal Revenue
Code section.
Federal Tax
Tax Research Consultant™
Written by CCH editorial staff and leading tax practitioners, Tax Research Consultant™ offers a practical,
real-world focus on income, estate, gift, excise and Social
Security tax laws and the important issues that you face
every day. It’s loaded with Interactive Research Aids,
practical examples, sample calculations, compliance
pointers, comments, planning notes and other features
provided by our outstanding group of authors to show
you exactly how critical tax principles apply.
Topics Include:
n Individual
Income Taxes
Individual Returns, Paying Tax and AMT
n Real Estate Transactions
n C Corporations
n LLCs
n Partnerships
n RICs, REITs, REMICs and Banks
n S Corporations
n Net Operating Losses
n Consolidated Groups
n Corporate Reorganizations
n Deductions and Credits
n Business Stages from Start-Up to Termination
n Depreciation and Cost Recovery
n Farming and Natural Resources
n Filing Business Returns and Paying Taxes
n Compensation and Benefits
n Payroll Tax Reporting
n Retirement Plans
n Sales and Exchanges
n Tax Accounting
n Valuation for Tax Purposes
n Estate and Gift Taxes
n Estate and Trust Income Taxes
n Americans Abroad and Foreign Individuals
n International Taxation – Generally
n International Taxation – Inbound Transactions
n International Taxation – Outbound Transactions
n Audits, Collection and the IRS
n Penalties and Interest
n Tax Litigation
n Tax Exempt Organizations
n Excise Taxes
n Social Security Taxes
FEDERAL TAX
n Filing
14
Your Subscription Includes:
n Interactive Research Aids — Interactive web applications
designed to help you quickly reach sound decisions,
with decision trees that allow you to narrow your focus
and avoid irrelevant legal discussions, identify related
issues or special exceptions, and more
n Practice and Procedure Guides — Comprehensive
guidance for handling controversies with the IRS
n Election and Compliance Toolkit™ — Helps you create
and print customized, filing-ready, plain-paper election
and compliance statements
n Client Letter Toolkit™ — Allows you to quickly find and
adapt appropriate client communications
n U.S. Master Tax Guide® — Provides a clear, concise
summary of the tax laws, with links to comprehensive
discussion in Tax Research Consultant
n Federal Tax Weekly — A weekly newsletter including
such features as Washington Report and
Practitioners’ Corner
n Depreciation Toolkit™ — An interactive tool allowing you
to quickly create a depreciation schedule for any business asset and providing information on depreciation
n IRS Actuarial Factors Finding Tool — Instantly finds or
calculates the exact actuarial factor you need
n Internal Revenue Code and Regulations — Includes
complete CCH legislative history
n Tax Legislation — Helps you easily locate and apply the
latest tax legislation
n IRS Publications — Over 150 titles covering specific
areas of the tax law from the IRS’ perspective
n perform plus III™ — A complete, timely and extensive
collection of federal tax forms and instructions that
allow you to do calculations within each form, link from
form to relevant portion of instructions, and more
n Rulings and Other Documents, and Letter Rulings and
IRS Positions
n TAXES — The Tax Magazine® — Provides thorough,
accurate analysis of current tax issues, trends and
legislative developments from top tax experts
n Business Calculators
n Tax Preparation Calculators
n Tax Calendar
— Used to create a customized calendar
of federal and state due dates
Weekly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
For more information visit CCHGroup.com
Federal Tax
ClientRelate™
n Alerts you to
new tax developments and quickly identifies affected clients
n Targets clients that may benefit from additional services
n Identifies
new client service areas and opportunities for
your practice
With ClientRelate, you’ll have all the expert analytical
support and tools you need to improve your efficiency
and complete your client services:
n Bulletins
— Give you timely coverage of new developments in federal tax law
— Provide comprehensive analysis of step-bystep procedures for tax planning engagements
n Client
Letters — Include mail merge functionality,
formatted with address and contact information extracted from your ProSystem fx Tax or Global fx Tax data
— so communicating with your clients is easier than ever
ClientRelate allows you to perform three types of
searches that provide you with fast answers to your
clients’ tax questions:
n Search
by Tax Bulletin — Check across your entire
client base to see which clients are impacted by
specific developments.
n Search
by Service — Check across your entire client
base to see which clients might benefit from specific
services or engagements.
n Search
by Clients — Determine which services or
bulletins might be most beneficial to a particular client
or a group of clients. For added convenience, you can
even select your searches by year.
Weekly Updates
n Services
n Service Summaries
— Summarize and identify clients
that might be eligible for a service by automatically
searching your client data
n Explanations of the
Law — Ensure you’re providing
your clients with the most accurate information
n Step-by-Step Analyses
— Guide your staff through client services, freeing up your time
n Practice Aids
— Help you develop spreadsheets, create
elections and fill in forms — reducing the time it takes
to produce an end product
TAX
RESEARCH
NETWORK
First year subscription includes ClientRelate consulting
to help you discover how ClientRelate will streamline
your firm’s planning and client communications. Private
consultation sessions are available — via Microsoft®
Office Live Meeting PlaceWare or in person with
one of our product experts. Call your CCH Account
Representative for details.
For more information call 1-888-CCH-REPS
15
FEDERAL TAX
ClientRelate™ is an innovative productivity tool for
accounting firms that integrates the power of Tax
Research NetWork with the power of ProSystem fx® Tax
and Global fx® Tax. ClientRelate helps you manage your
resources and easily integrates with your daily workflow, allowing you to save time and money, generate
revenue, and focus on the most important element of
your practice — your clients.
Federal Tax
Federal Tax Guide
Federal Tax Guide is an easy-to-use, concise resource
that explains federal income, estate and gift, payroll and
selected excise taxes — and points out tax savings and
tax planning opportunities.
n CCH
Explanations clearly explain all the rules relating
to the tax issues most important to you.
n References to the
Internal Revenue Code, regulations,
court decisions and IRS rulings provide the authority to
support your positions.
n Practical
examples illustrate how the laws apply to client situations.
are integrated with explanations so that
you can see, at a glance, the compliance implications
of the tax laws.
FEDERAL TAX
n Filled-in forms
With the Guide, you may choose between two options:
explanations only (Federal Tax Guide — Control
Edition) or the full service (Federal Tax Guide — Regular
Edition), consisting of the explanations, plus the IRC and
tax regulations.
Topics Include:
Tax Computations
n Tax Credits
n Gross Income
and Exclusions
n Sales & Exchanges
n Individual Taxation
n Business Income
and Expenses
n Depreciation
n Qualified
and Nonqualified Plans
n Corporations
n S Corporations
n Partnerships
n
16
Your Subscription Includes:
n Tax Week
newsletter — Summarizes and comments on
new developments to keep you up-to-date.
n Individuals’ Filled-In Tax Return Forms
— Provides
sample filled-in reproductions of many of the tax forms
and schedules that individual taxpayers must file with
the IRS for the 2006 tax year.
n Corporation-Partnership-Fiduciary Filled-In Tax Returns
Forms — Provides sample reproductions of several
commonly-used business tax forms, along with helpful
coordinated explanations.
n Tax Terms
— Provides definitions of commonly-used
tax phrases
n Tax Calendar
— Provides professionals and their clients
with a tool to plan for and track important tax dates.
n Forms
package — Includes copies of tax forms for
individuals and businesses.
n Tax
Legislation — Helps you easily locate and apply the
latest tax legislation.
n Tax Planning Strategies
n Limited
Liability
Companies (LLCs)
n Tax Accounting
n Exempt Organizations
n Foreign Income
and Taxpayers
n Withholding
n Estate and Gift Taxes
n Returns and Procedure
n Excise Taxes
n Tax Return Preparers
n Special Taxpayer
n Tax Planning
n Tax Practice Before the
IRS and Federal Courts
— Provides clear and concise
explanations of new planning opportunities available
to individuals and families.
n CPE Credit Service
— Covers timely, hot topics and
offers subscribers 12 hours of CPE credit each year.
Weekly Updates/
Daily Tax News
PRINT
TAX
RESEARCH
NETWORK
For more information visit CCHGroup.com
Federal Tax
U.S. Master Tax Guide®
Federal Tax Compliance Manual
The leading guide in the industry
for more than 90 years, U.S. Master Tax Guide® provides tax practitioners with fast, accurate answers
to a wide range of tax questions
— in one compact volume.
This all-in-one, quick-reference manual offers practical,
line-by-line instructions on the preparation of federal tax
returns, as well as discussions on tax planning, covering
the basic federal tax rules and forms affecting individuals
and businesses.
With Monthly Reports
n Explanations
written by expert
CCH editors offer concise and
reliable interpretation of the
federal tax laws.
n The monthly Return Talk newsletter and additional
checklists, rate tables and depreciation
tables help you find information quickly and show you
how the latest rules apply.
n The
exclusive Quick Tax Facts card provides an at-aglance reference to key tax figures.
n Top Tax Issues Course
analyzes the most significant new
developments and offers practitioners 18 hours of
CPE credit.
n Cross-references to the
Internal Revenue Code,
Income Tax Regulations, Standard Federal Tax
Reporter, Tax Research Consultant and Federal Tax
Guide ensure you know where to find in-depth coverage when you need it.
Topics Include:
n Individuals
n Corporations
n S Corporations
n Partnerships
n Trusts/Estates
n Tax Accounting
n Exempt
n Depreciation
Organizations
n Income
Updated
Monthly
Daily Tax
TAX
News
RESEARCH
NETWORK
BOOK
n Tax Credits
n ...and
Book Edition
864-Pages, Paperback
or Hardbound Volume
Updated Annually
n Illustrative
examples integrated into the explanations,
along with over 150 filled-in forms, clarify tax return
preparation and demonstrate how specific rules apply.
n A
special tax planning section offers specialized tax
advice and basic tax-saving techniques for individuals,
employees, families, businesses and estates.
FEDERAL TAX
n Examples,
reports bring the latest news on important changes and
new developments in the federal tax law, with special
emphasis on how they impact tax return preparation.
n A topical
index, a case table, and helpful finding lists
and checklists enable you to quickly track down the
information you need.
Topics Include:
n Tax Planning
n Individuals
n Corporations
n Partnerships
n Income and Expenses
n Gains and Losses
more
n Deductions
n Credits
n Accounting
Rules
& Exchanges
n Exempt Organizations
n ...and more
n Sales
1 Loose-Leaf Volume
Updated Monthly
PRINT
Business Strategies
Business Strategies is a total business planning system that provides business advisors and entrepreneurs with the
information necessary to successfully start and manage a small business. Business Strategies provides a unique blend
of business and tax law, human resources and accounting information, plus vital, often hard-to-find forms for a variety
of business transactions and checklists to aid in making business and planning decisions. Covers more than 160 areas
that are critical to day-to-day operations and long-term management of your business.
Includes explanations and forms, planning aids, guidelines, checklists and client letters to help you
make the right decisions.
3 Loose-Leaf
Volumes
Monthly Updates
PRINT
Topics Include:
n
n
n
n
Starting or Buying a Business
Administration and Recordkeeping
n Managing a Business
n
n
Employment Issues
Sales and Marketing
n Compensation and Benefits
For more information call 1-888-CCH-REPS
Retirement Planning
Business, Legal, Accounting and
Tax Impact
17
Federal Tax
Information Returns Guide
This handy guide gathers together all the requirements for reporting transactions affecting the tax
liabilities of payees including:
n Tabbed divisions
n Interest, dividend
n Separate, detailed
n Pensions
n Real
and original issue discount reporting
indexes lead to proposed, temporary
and final regulations by subject for quick location of
pertinent provisions.
and IRA reporting
estate and property reporting
n Broker
reporting
n Employee
and employer non-wage reporting
(including tip income)
n Requirements for filing on
magnetic media
and electronically
n Backup
withholding requirements
ship interest transfer reporting rules, higher education
expense reporting, the Bank Secrecy Act currency
reporting rules and the governmental reporting rules
for establishing anti-money laundering programs and
reporting suspicious activity
n Official
IRS forms and instructions
Research aids, such as a topical index, a tax calendar and
finding lists, make locating information a breeze and help
practitioners avoid filing errors that can result in
serious penalties.
1 Loose-Leaf Volume
Monthly Updates
Bound Book Editions
Updated Biannually
TAX
RESEARCH
NETWORK
BOOK
Tax Court Reports
This authoritative publication offers weekly, full-text
reporting of Tax Court Regular and Memorandum
decisions, along with daily, electronic-only reporting of
Tax Court Summaries. Tax Court Reports provides you
with current, complete access to decisions made by the
nation’s specialized tax tribunal.
n Coverage of
important petitions filed with the U.S. Tax
Court is included.
n CCH
headnotes summarize every decision for fast,
efficient answers.
n CCH Analysis
points out current trends, helping you
stay up to speed with the latest developments.
PRINT
Code and Regulations
Code and Regulations provides practitioners with a
quick reference to statutory federal tax law and to the
regulations that prescribe the rules and procedures that
make the law effective. In seven loose-leaf volumes, it
presents the full text of the Internal Revenue Code in its
entirety — complete with historical coverage and the
income, excise, employment, and estate and gift tax
regulations, including temporary and proposed regulations.
n Updated monthly, Code
and Regulations provides
subscribers with the most up-to-date official material
available, as amended — including the latest proposals,
provisions and amendments.
including a topical index, rate
tables, and status tables on proposed regulations and
law changes not yet reflected in the regulations, make
information easy to locate and use.
Volume 1 — Current Memo Decisions. Contains all memorandum opinions, along with the Table of Decisions put
forth since 1942, including the Board of Tax Appeals (BTA).
Volume 2 — Current Regular Decisions. Contains all
regular decisions, along with CCH cross-reference tables
listing page numbers and names of the opinions, and the
Decision number assigned by CCH.
Volume 3 — Dockets, Petitions, Index-Digest. Contains
biographies of all Tax Court judges, the Tax Court Rules of
Practice, selected petition abstracts, and an alphabetical
list of all Tax Court petitions filed, as well as a monthly listing
of trial calendars and the cities where they are being held.
Weekly Updates/
Daily Tax News
3 Loose-Leaf Volumes
Weekly Updates
n Handy finding devices,
18
Monthly Updates/
Daily Tax News
7 Loose-Leaf Volumes
Monthly Updates
PRINT
n Miscellaneous income reporting, including partner-
FEDERAL TAX
clearly organize the Code by tax
category and follow the official plan of the Code, with
the Code sections presented in numerical sequence.
PRINT
TAX
RESEARCH
NETWORK
Volumes 1 and 2 also available separately as Tax Court Decisions.
For more information visit CCHGroup.com
IRS Letter Rulings Reporter
IRS Publications
The IRS Letter Rulings Reporter features the full text of
IRS responses to inquiries concerning application of the
tax rules to specific situations, along with the text of revenue
procedures relating to the IRS Letter Rulings, including:
n Technical Advice Memoranda
n Private Letter Rulings
n General Counsel’s Memoranda
n Field Service Advice
n Chief Counsel Advice
n Service Letter Advice
n Litigation Guideline Memorandum
This handy resource provides approximately 150 current
IRS publications intended for public use by taxpayers
and their advisors — and reproduces them in an 81/2” x 11”
format for easy access. Here’s a sampling of the
publications you’ll receive:
n Publication 15: “Circular E, Employer’s Tax Guide”
n Publication 17: “Your Federal Income Tax”
n Publication 334: “Tax Guide for Small Business”
n Publication 509: “Tax Calendars for 2006”
n Publication 535: “Business Expenses”
n Publication 541: “Partnerships”
n Publication 542: “Corporations”
n Publication 553: “Highlights of 2004 Tax Changes”
To keep you on top of all the latest developments, each
of our weekly Report Letters provides summaries of all
the private rulings released by the IRS on the Friday of
the preceding week. Two convenient finding devices are
included to allow you to ascertain the status of a ruling:
n Alphabetical List — To locate LTRs by subject or key words
n Code
Finding List — To locate letter rulings that involve a particular Code Section
IRS Publications is included with many of our federal tax
Internet libraries — be sure to ask your CCH Representative
for details.
Weekly Updates/
Daily Tax News
1 Loose-Leaf Volume
Weekly Updates
PRINT
So that you’re always up-to-date on the new and revised
publications issued by the IRS, we send them to you
immediately upon release by the IRS. They’re topically
indexed and keyed to applicable IRS forms.
TAX
RESEARCH
NETWORK
Periodic Updates/
Daily Tax News
3 Loose-Leaf Volumes
Periodic Updates —
Monthly During Tax Season
PRINT
TAX
RESEARCH
NETWORK
IRS Positions
If it’s the “working law” of the IRS as embodied in the
agency’s General Counsel’s Memoranda and Actions on
Decisions that you need, IRS Positions is the Reporter
for you. Here, you’ll receive the official texts of these IRS
documents, providing you with first-time, “behind-thescenes” reasoning of the IRS in an easy-to-use, timely
format. Finding devices help you locate topics easily.
IRS Positions also includes Litigation Guideline
Memoranda (LGM), Service Center Advice (SCA), Market
Segment Specialization Program (MSSP) audit guides,
and Industry Specialization Program (ISP) coordinated
issue papers — tax compliance reference material used
by IRS examiners.
Monthly Updates/
Daily Tax News
1 Loose-Leaf Volume
Periodic Updates
PRINT
TAX
RESEARCH
NETWORK
For more information call 1-888-CCH-REPS
19
FEDERAL TAX
Federal Tax
Federal Tax
Federal Excise Tax Reporter
This convenient desktop reference offers complete,
timely coverage of federal excise taxes, with monthly
reports to keep you apprised of the latest developments
and tax law changes.
n CCH
Explanations cut through the technicalities of
complex excise tax issues and procedural rules —
allowing you to find your answers faster than ever.
n Information
is presented in Code Section order with
related committee reports, followed by final, temporary
and proposed regulations, as well as CCH Explanations
annotations of federal court decisions, IRS rulings and
IRS private letter rulings.
n Quarterly
reports keep you up-to-date on tax law
changes, administrative rulings, court decisions and
other current developments in the family law practice.
n With
a logical organization, case table, finding lists
and a topical index, the Guide is designed so pertinent
information can be readily located for quick reference.
Topics include:
n Alimony
n Child Support
n Dependency Exemption
n Family Businesses
n Caution
lines alert you to new provisions and
effective dates.
FEDERAL TAX
n A
monthly newsletter highlighting what’s new in
excise taxes and alerts you to trends.
Topics Include:
n Fuels and Transportation
n Heavy Trucks and Trailers
n Tires, Coal and Chemicals
n Telephone Taxes and Refunds
n Sports Equipment
n Vaccines
n Foreign Insurance Policies
n Water Transportation Taxes
n Wagering
n Air Transportation Taxes
n Refunds and Credits
1 Loose-Leaf Volume
Quarterly Updates
PRINT
Internal Revenue Manual
n Administration
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
Family Law Tax Guide
Family Law Tax Guide provides full and continuing
coverage of the tax issues and planning opportunities in
marriage, separation and divorce situations. C. Garrison
Lepow, JD, LLM, Professor of Law, Loyola University New
Orleans, explains the fundamental principles in divorce
situations, provides planning insights and practical
examples that illustrate the concepts discussed.
20
Home
n Marital Status
n Property Settlements
n Transfer Taxes
Depending on your particular needs, this two-part product
includes all the necessary text you’ll need from the Internal
Revenue Manual — Administration and Audit. If you’re
a print subscriber, you may purchase one or both — it’s
your choice. If you’re an Internet subscriber, the entire
manual is included, with the exception of Official Use
Only material. The entire manual contains personnel procedures, the Chief Counsel Directives Manual and some
paper and electronic filing processing rules, in addition to
the data available in print format.
1 Loose-Leaf Volume
Monthly Updates
PRINT
n Marital
— Six volumes cover the IRS organization, the collecting process, rulings and agreements,
appeals, criminal investigations, taxpayer education
and assistance, and the taxpayer advocate service,
including the division on penalties and interest.
n Audit
— Four volumes contain Audit Technique Guides
and procedural information pertaining generally to examination principles and audits on specific tax issues,
such as the retail industry.
Monthly Updates/
Daily Tax News
6 Loose-Leaf Volumes
Monthly Updates
(Administration)
PRINT
4 Loose-Leaf Volumes
Monthly Updates
(Audit)
PRINT
For more information visit CCHGroup.com
TAX
RESEARCH
NETWORK
Federal Tax
Federal Tax Audio Advisor
Every other month, you’ll receive:
n The
Federal Tax Audio Advisor multimedia CD. This
enhanced CD contains an audio program tied to the
accompanying Outline. This CD also contains PDF
and RTF files of the Outline, Quizzer, Client Letter
and Bulletin accessible on a PC. The Outline contains
citations that are directly linked to Tax Research
NetWork, enabling Internet subscribers to access
cases, Revenue Rulings and other valuable information.
n A
comprehensive Outline of the subjects discussed,
with references to the Standard Federal Tax Reporter,
Federal Tax Service and Federal Tax Guide for
further study
n A
ready-to-reproduce Client Letter that communicates
important tax news and tips to your clients
n A
bulletin that alerts your staff to important tax
changes, so they can quickly answer client questions
n A Quizzer
worth four hours of CPE credit upon
successful completion
Bimonthly Updates
AUDIO
Business Valuation Guide
Business Valuation Guide 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-bystep guidance to help professionals at all levels meet the
challenges and succeed in business valuation.
The Guide combines an annually updated loose-leaf
reference with quarterly newsletters highlighting the
latest developments and trends to give you the most
comprehensive, up-to-date information available.
Topics Include:
n Valuation Fundamentals
& Approaches
n Addressing and
Analyzing Risk
n Reaching a Conclusion
on Value
n Discounts and Premiums
n Professional Practical
Valuations
1 Loose-Leaf
Volume Annual
Updates
n Family
Limited
Partnership Valuations
n ESOP Valuations
n Estate and
Gift Tax Valuations
n Litigation Valuations
n Sample Valuation
Report
Annual Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
PRINT
Quarterly
Newsletter
NEWSLETTER
Current Law Handybooks
Build a strong library of powerful, authoritative resources
with this premier tax book subscription plan — all at a
tremendous savings (more than half off what you would
pay to buy these titles individually). As a subscriber, you’ll
receive an initial shipment containing many of the popular
and currently available CCH book titles. Then, throughout
the year, you’ll receive additional titles and new editions
as they’re printed and released.
Subscribers to Current Law Handybooks will receive the
most current editions of such titles as:
n U.S. Master Tax Guide®
n U.S. Master™ Depreciation Guide
n U.S. Master™ Excise Tax Guide
n Income Tax Regulations (six volumes)
n Internal Revenue Code (two volumes)
n Federal Estate and Gift Taxes — Code and Regulations
n U.S. Master™ Estate and Gift Tax Guide
n Federal Income Taxes of Decedents, Estates and Trusts
n Corporation Partnership Fiduciary Filled-In Tax
Return Forms
n Individuals’ Filled-In Tax Return Forms
n State Tax Handbook
n Guide to Record Retention Requirements
n Tax Calendar
n Car, Travel and Entertainment and Home
Office Deductions
n Current Legislation Law, Explanation and Analysis
n …and more
Most titles are updated annually
and are paperback volumes.
BOOK
For more information call 1-888-CCH-REPS
21
FEDERAL TAX
This bimonthly tax update and practice development
tool is loaded with 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.
Federal Tax
U.S. Master™ Guide Subscription
Library Plan
The U.S. Master Guide Subscription Library Plan
brings you the complete CCH line of industry-leading
federal and state tax and accounting U.S. Master Guide
Series at a substantial discount — more than half off the
regular cover price, if titles were purchased individually.
When you subscribe to the Plan, you’ll receive all of the
U.S. Master Guides currently available. Then, throughout
the year, you’ll receive all new editions and new Master
Guides published within your subscription period. As a
bonus, you’ll also receive several free “Top Issues” CPE
course books.
™
You’ll get the most current editions of all titles in our
U.S. Master Guide Series:
FEDERAL TAX
n U.S. Master Tax Guide®
n U.S. Master™ Accounting Guide
n U.S. Master™ Bank Tax Guide
n Monthly
reports provide timely coverage of important
court decisions, regulations, final and proposed Code
changes, and IRS rulings.
n Full text of
pertinent court decisions and IRS rulings is
included, along with headnotes for quick reference.
n Current filled-in forms
and examples walk practitioners
through real-world compliance issues.
n State
law explanations are separated into summaries
of the income tax and the inheritance, estate and gift
tax rules for each state.
n Topical index, case table and finding lists facilitate
easy research.
n Income Taxation of
n U.S. Master™ Depreciation Guide
Estates and Trusts Overview
Final Income Tax Return
n Income in Respect of a Decedent
n Distributable Net Income
n Charitable Deductions
n Alternative Minimum Tax
n Terminations
n Depreciation
n Distributions
n Charitable Trusts
n Grantor Trusts
n Filled-In Income Tax Returns
n Estate, Gift and Generation-Skipping Transfer Taxes
n Filled-In Estate and Gift Tax Returns
n Post-Mortem Tax Planning
n State Tax Law Survey
n Fiduciary Responsibilities
n Decedent’s
n U.S. Master™ Employee Benefits Guide
n U.S. Master™ Estate and Gift Tax Guide
n U.S. Master™ Finance Guide
n U.S. Master™ Auditing Guide
n U.S. Master™ Excise Tax Guide
n U.S. Master™ GAAP Guide
n U.S. Master™ Multistate Corporate Tax Guide
n U.S. Master™ Property Tax Guide
n U.S. Master™ Sales and Use Tax Guide
n U.S. Master™ State Tax Practice and Procedure Guide
BOOK
This handy practitioner’s reference offers expert analysis
of fiduciary tax issues that can help estate and trust
administrators avoid turning personal responsibility into
personal liability.
Topics Include:
n U.S. Master™ Compensation Tax Guide
Most titles are updated annually
and are paperback volumes.
Fiduciary Tax Guide
1 Loose-Leaf Volume
Monthly Updates
PRINT
22
For more information visit CCHGroup.com
Federal Tax
Federal Tax Articles
Oil and Gas Tax Reporter
Summaries of law review and professional journal articles
covering federal tax issues comprise this quick-reference
reporter.
From the acquisition of the mineral rights, to the exploration and development of the property and ultimate
production of the mineral, the Reporter addresses the
challenging federal tax aspects along every step of the
way. Patrick Hennessee, PhD, CPA, and Sean Hennessee,
JD, MS Taxation, MBA, provide a thorough analysis of oil
and gas tax issues, expert commentary, helpful planning
insights and practical examples illustrating the concepts
discussed. This is a practice-friendly resource.
are surveyed for tax-related articles to
provide you with information on all the issues.
n A
synopsis of every applicable article in these publications is prepared and includes basic information about
the article and a summary highlighting the significant
points made by the author. Coverage of current procedures, new regulations and cases is emphasized in the
article selection.
n The
synopses are arranged in Code Section order. If
you know the Code Section you’re interested in, you
can turn directly to an article on that particular topic.
If not, we provide a topical index that allows you to
search for your subject. An alphabetical list of authors
is also included for quick referencing.
1 Loose-Leaf Volume
Monthly Updates
PRINT
Accounting Articles
This convenient resource offers monthly reporting on new
articles and comments appearing in accounting, financial
and business periodicals — helping you stay up-to-date
on the practices, analyses, opinions and ideas of others in
the field and providing you with possible solutions to specific
accounting situations. Each issue of Accounting Articles
describes the new articles and comments as they become
available, and indexes the descriptions by topic and author.
Detailed summaries of relevant state and local oil and gas
tax provisions are included, along with the IRS Oil and Gas
Handbook from the Internal Revenue Manual.
Topics Include:
n Economic Interests
n Lease and Purchase Arrangements
n Royalties
n Working or Operating Mineral Interest
n Production Payments
n Net Profits Arrangements
n Geological and Geophysical Expenses
n Dispositions of Interests
n Coverage of Legislation
n …and more
FEDERAL TAX
n Publications
1 Loose-Leaf Volume
Quarterly Updates
PRINT
n Monthly
reports summarize articles, notes and
comments appearing currently in accounting, financial
and business periodicals, with Report Letters highlighting new developments for quick reference.
n Statements and amendments published by the Government
Accounting Standards Board (GASB) and Financial
Accounting Standards Board (FASB) are summarized.
1 Loose-Leaf Volume
Monthly Updates
PRINT
For more information call 1-888-CCH-REPS
23
FIN 48 Solutions from CCH
Everything you need to simplify
FIN 48 implementation and compliance
Trust CCH for the comprehensive and reliable solutions you need to get fast, accurate answers relating
to the implementation and planning for FIN 48.
FIN 48 Manager™
Streamline your workday with this all-in-one tool for simplifying and clarifying complex FIN 48
requirements. FIN 48 Manager brings together all the support materials, tools and information
necessary to meet all the new financial requirements for federal, state and international taxes.
Only FIN 48 Manager provides this level of coverage:
n Common Questions
and Answers — More than 80 Q & As guide you through the most common
and complex issues relating to FIN 48 requirements.
n Multistate FIN 48 Smart Charts™ — Quickly chart state tax issues in one jurisdiction, or compare
tax treatments across multiple jurisdictions.
n Easy-to-Use Practice Aids — Comprehend tough FIN 48 issues with tools like the Compliance
Workflow Plan, International Tax Issues Sample Memo, Inventory Tracker Templates, and more.
n FIN 48 Best Practices — Includes a series of interviews with Tax Directors at Large Corporations
discussing implementation of FIN 48 and their compliance plans.
n FASB Interpretation No. 48 — The PDF document issued by FASB has been organized into separate
sections so you can locate relevant information more easily
n FIN 48 Related Documents — All FIN 48-related filings and disclosure documents are integrated
into FIN 48 Manager for easy access, anytime.
n FIN 48 Archive — Includes FASB Interpretation No. 48 as originally issued; FIN 48A (the appendix);
and the official PDF of the amended version.
Also available:
Accounting Research Manager® (ARM)
The largest and most comprehensive financial reporting online database, ARM provides complete,
interpretive guidance on FIN 48 and FASB Statement 109, along with clarity on how FIN 48 impacts
Statement 109. See page pp. 36–37 for more information.
CCH Accounting for Income Taxes
This handy reference gives you the in-depth and current analysis you need to comply
with Statement 109 and FIN 48
Call your Account Representative at 1-888-CCH-REPS (1-888-224-7377) today to find
out more about how you can meet all FIN 48 requirements — quickly and easily.
24
For more information visit CCHGroup.com
Improve my productivity
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Maximize my firm’s value
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workflow
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I needed solutions to:
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And CCH delivered:
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Tax Research NetWork™
CCH understands the challenges you face every day,
like the need for timely, accurate tax and accounting information. That’s why we design leading-edge,
easy-to-use solutions that keep you automatically
updated on the latest developments in federal, state,
and international tax, as well as GAAP, GAAS and SEC
rules.
Gain the strategic advantage you need to stay ahead
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and partnerships with key organizations like the IRS.
What business need can we help you solve?
Please see page 38 for more details.
For more information call 1-888-CCH-REPS
25
State Tax
State Tax Reporters
State Tax Reporters tie together detailed explanations, primary source materials and practical guidance
to provide complete and definitive answers that help
you plan tax strategies and resolve complex tax issues in
every state. With an unparalleled team of CCH editors,
you can be sure of timely coverage of hot and emerging
tax issues, current material and in-depth analysis. And
because everything is linked together via SmartRelate,
finding your answer couldn’t be easier. Selected federal
topics may be linked, too.
Subscribe to any combination of State Tax Reporters (subscriptions available for each state, plus
Washington D.C.)
n Superior CCH
STATE TAX
search software that allows you to search by
tax type, document type and across states
n Coverage of
proposed legislation and state regulatory
activities, from introduction through enactment
n Archives of
Laws and Regulations, beginning with 1994
Topics Include:
n Practice
and Procedure
n Corporate
n Personal
n Sales
Income
Income
& Use
n Property
Each State Tax Reporter includes:
Explanations, organized by tax type,
with references that take you directly to related laws,
regulations, court decisions and administrative rulings,
providing one-stop shopping for all your needs
n The full text of
state tax statutes, regulations, rulings
and releases, court decisions and attorney general
opinions for reliable, authoritative support
n SmartRelate,
which allows you to assemble all material
related to an explanation or document in one state and
review explanations on the same topic in other states
as well
n Daily
n Powerful
and weekly news coverage of the latest state tax
developments affecting all 50 states and the District
of Columbia through Tax Tracker News, State Tax Day,
Cases and Rulings in the News and State Tax Review
newsletter
n Franchise/Capital Stock
n Incorporation
n Inheritance,
n Alcoholic
n Motor
and Qualification
Estate and Gift
Beverages
Fuels
n Severance
n Cigarettes
n Gross
and Tobacco
Receipts
n Insurance/Gross
Premiums
n Selected City Taxes
n Public Utilities/Transportation
n Unemployment Compensation
n Unclaimed
Property
n Miscellaneous
Licenses and Fees
Your Subscription Includes:
n Weekly
State Tax Review newsletter
Twice-monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
26
For more information visit CCHGroup.com
State Tax
Tax Zone Locator
Tax Zone Locator is a valuable tool for quickly locating
federal, state and local tax incentive areas to obtain a
variety of lucrative tax benefits. There are thousands of
these specifically designated zones throughout the U.S.
Businesses operating in them can enjoy significant tax
savings, in some cases, paying little or no income, property
or sales taxes.
Tax Zone Locator provides:
Tax Zone Locator is the most extensive database
available to determine if a business or employee address
is located in a tax-favored area. It instantly finds these
areas to determine which business operations fall within
the designated zones and what benefits are offered.
n
Comprehensive, up-to-date tax incentive and credit
information for federal programs and state enterprise
zones
n
Detailed instructions for each program that link
directly to current forms
n
Full integration to ensure complete, accurate
information and compliance
n
Regular updates to make sure you have the most
current information is always available
n
Tax Tracker News — The exclusive CCH news source
emailed to you each day and fully customizable so you
can track the news most important to you
Enter the property address.
STATE TAX
Regular Updates/
Daily Tax News
Step 1:
TAX
RESEARCH
NETWORK
Step 2:
Results are instantly displayed,
showing which credits may be
available for that location and
which are not applicable. Click
on the “Continue” button to see
credits and incentives details.
Step 3:
Incentives and credits
for each zone are clearly
explained and easy to
understand. Click on links to
access required filing forms.
CCH has partnered with National Tax Credit Group (NTCG) to bring you Tax Zone Locator. NTCG is the nation’s leader in comprehensive, national
property and employee address screening for location-based tax incentives, such as state Enterprise Zones, Federal Empowerment Zones, and Renewal
Communities. NTCG is the leading provider of tax incentive consulting services.
For more information call 1-888-CCH-REPS
27
State Tax
Business Incentives Guide
Multistate Corporate Income Tax Guide
For multi-state businesses, keeping on top of state tax
credits and incentives can be an overwhelming task.
Business Incentives Guide is a very practical, quick-reference guide for identifying and tracking state business
credits and incentives like investment credits, job training,
enterprise or revitalization zones, manufacturing-processing,
agricultural, technology and pollution control. And, unlike
other publications, Business Incentives Guide locates
hard-to-find information on relevant state financial incentives, such as state or locally-funded business loan and
grant programs.
The Multistate Corporate Income Tax Guide provides
you with the most comprehensive, timely and accurate
information for the 47 states that have a corporate
income-based tax, plus New York City and the District
of Columbia. If you deal with multistate planning or the
preparation of state corporate income tax returns, this is
the tool for you.
n CCH Explanations provide you with state-by-state
details for every topic, for quicker answers every time.
n Case annotations and the full-text of laws, regulations,
court decisions and other administrative decisions are
all included.
n Analytical discussions of hot, key topics supplement
the state-by-state explanations.
n At-a-glance charts provide quick answers to each
state’s treatment of key issues, such as sales factor rules.
n SmartRelate ties together the documents you need.
STATE TAX
Commentary and discussions of these incentives include
contributions from recognized tax experts at firms such as
Ernst & Young LLP, Deloitte and Touche, Grant Thornton
LLP, and Moss Adams LLP, along with Robert A. Woods, Jr.
Monthly Updates/
Daily Tax News
Topics Include:
TAX
RESEARCH
NETWORK
n Business
n Allocation
Multistate Property Tax Guide
The Multistate Property Tax Guide offers the most
comprehensive information on how to get your real and
personal property taxes under control and make cost-effective tax planning decisions. Whether you’re looking to
relocate or expand your business, minimize your current property taxes, or monitor the latest property tax
developments, the Multistate Property Tax Guide puts it
all at your fingertips. And, you can access related primary
source documents.
n Detailed
coverage of every state’s property tax law,
including all applicable statutes, regulations, cases,
administrative rulings, and releases.
n Comprehensive,
in-depth explanations and practiceoriented analysis clearly explain the property tax issues
that matter most to you.
Z listing of “specially treated” property and
taxpayers, all-state discussions, frequently-asked
questions, quick-answer charts and tax calendars.
need.
and Apportionment
n Unitary/Nonunitary
n Business
n Returns,
n Taxable
n Tax
Businesses
and Nonbusiness Income
n Combined
Reports
Payments, and Audits
Income Computation
Rates and Credits
n Collection
n Taxpayer
and Penalties
Rights and Remedies
n Federal/State Comparison
Your Subscription Includes:
n Monthly Multistate Corporate Income Tax Review newsletter
Monthly Updates/
Daily Tax News
n A to
n SmartRelate ties together the documents you
Entities
TAX
RESEARCH
NETWORK
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
28
For more information visit CCHGroup.com
State Tax Guide
The Multistate Sales Tax Guide leads you through all
aspects of the sales and use taxes levied by states, plus
the District of Columbia. This guide provides the quick,
accurate answers you need to comply with sales and use
taxes, using the most comprehensive content available.
n CCH
Explanations provide state-by-state details and
practical analysis for every topic. All-state explanations
are included, too.
n Full text of
laws, regulations, court decisions, and
administrative rulings are included as well as related case
annotations.
n Quick-answer
charts provide at-a-glance comparisons
of how each state treats key sales and use tax issues.
n An A to
Z taxability listing of persons and transactions
subject to tax helps speed your research.
n SmartRelate ties together the documents you
Topics Include:
n Federal
Limitations
n Multistate Agreements
n Tax
Rates, including Local Taxes
n Application of Sales
and Use Taxes
n Specific Transactions
and Exemptions
n Exemption Certificates
n Basis of Tax
n Returns,
need.
State Tax Guide is your encyclopedia for fast facts on
the taxes levied in every state. This concise guide provides state tax summaries, organized by state and by tax,
so you can quickly find answers to all of your everyday
questions and assess the cost of doing business in each
state. It’s packed with helpful features, including an extensive compilation of quick-reference charts that list tax
rates, due dates, tax treatment and more for each state.
Information is easily accessible through such features as:
n Multistate Taxation
n Doing
Division
Business Requirements Division
n Tax Calendars
n Tax Administration Addresses
n Taxes
n Due
and Phone Numbers
and Tax Rates for Each State
Dates for Filing Returns and Payment of Taxes
Topics Include:
n Alcoholic Beverages
n Banks,
Financial Companies
n Cigarettes, Tobacco
n Corporate Income
n Franchise
n Gasoline, Motor Fuels
n Inheritance,
Estate and Gift
n Initial Fees and Taxes
STATE TAX
Multistate Sales Tax Guide
n Insurance Companies
n Licenses,
Miscellaneous
n Motor Vehicles
n Personal
Income
n Property
n Sales, Use, Gross
Receipts
Production
n Stock Transfer,
Document Recording
n Utilities
n Severance,
Payments and Records
n Credits
n ...and
more
Monthly Updates/
Monthly Newsletter
Daily Tax News
Your Subscription Includes:
n Weekly
State Tax Review newsletter
3 Loose-Leaf Volumes
Semimonthly Updates
TAX
RESEARCH
NETWORK
PRINT
For more information call 1-888-CCH-REPS
Semimonthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
29
State Tax
State Tax Cases Reporter
STATE TAX
State Tax Cases Reporter analyzes trends in state tax
law as developed by the U.S. Supreme Court and high
state courts. Leading decisions that are pertinent for
multistate citation are published promptly in monthly
reports and supplemented by accounts of all new
developments in the weekly State Tax Review newsletter.
Topics Include:
n Taxation Generally — Court
n Initial Taxes — Doing Business
n Franchise
n Income
n Property
n Licenses, Excise, Miscellaneous
n Sales and Use
n Utilities — Insurance Companies
n New Decisions — U.S. Supreme Court
n New Decisions — State and Federal Courts
Your Subscription Includes:
n Weekly
State Tax Review newsletter
1 Loose-Leaf Volume
Monthly Updates
PRINT
Liquor Control Law Reporter
Only Liquor Control Law Reporter has covered the taxation and regulation of alcoholic beverages since the repeal
of Prohibition in 1933. You can rely on this reporter for the
latest information on the taxation on alcoholic beverages
in all 50 states, the District of Columbia, and Puerto Rico.
n Coverage of federal
and state alcoholic beverage laws
is complete, accurate and always up-to-date.
n Regulations
and significant decisions, set out in full text
or digest form, give you the authority to back up your
decisions.
Topics Include:
n Licensing
n Taxation
n Sale
n Advertising
n Packaging & Labeling
n Transportation
State Tax Guidebook Subscription
Library Plan
State Tax Guidebook Subscription Library Plan
provides you with the complete line of industry-leading
State Tax Guidebooks from CCH, shipped immediately
upon publication, for an attractive annual subscription
price of more than 50% off the regular list price.
Titles currently included in the State Tax Guidebook
Subscription Library Plan are:
n Guidebook to California Taxes
n Guidebook to Colorado Taxes
n Guidebook to Connecticut Taxes
n Guidebook to Florida Taxes
n Guidebook to Georgia Taxes
n Guidebook to Illinois Taxes
n Guidebook to Indiana Taxes
n Guidebook to Kentucky Taxes
n Guidebook to Maryland Taxes
n Guidebook to Massachusetts Taxes
n Guidebook to Michigan Taxes
n Guidebook to New Jersey Taxes
n Guidebook to New York Taxes
n Guidebook to North Carolina Taxes
n Guidebook to Ohio Taxes
n Guidebook to Pennsylvania Taxes
n Guidebook to Tennessee Taxes
n Guidebook to Texas Taxes
n Guidebook to Virginia Taxes
n Guidebook to Washington Taxes
With the Plan, you’ll receive all State Tax Guidebooks
currently available and all new editions published within
your subscription period. You’ll also receive new Guidebooks
developed and published throughout your subscription period.
Annual Updates
PRINT
n Storage
n Trade Agreements
n Importation
n Manufacturing
n Offenses
& Penalties
n Employment
9 Loose-Leaf Volumes
Semimonthly Updates
PRINT
30
For more information visit CCHGroup.com
State Tax
Puerto Rico Tax Reporter
The Puerto Rico Tax Reporter contains the full text
and explanations of the Puerto Rico Internal Revenue
Code, including the important Taxpayers Justice Act of
2006, which established the new sales and use tax, and
the Commonwealth Industrial Incentives Acts. It also
contains superior translations of the Puerto Rico Internal
Revenue Code, General Corporations Act, Municipal
License Tax Act, Municipal Property Tax Act, Municipal
Revenues Collection Center Act, recently-enacted
legislation, regulations, and selected cases and rulings.
In addition, a complete, topically organized Forms section
is provided, including instructions. Editorial consultation
is provided by a team of experts in Puerto Rico’s legal
system for the most reliable, accurate translation of
material.
Comprehensive CCH Explanations feature our exclusive
“Selected Puerto Rico Tax Issues” section, which provides
additional practical advice and knowledge from practicing Puerto Rico industry experts on recent developments
in Puerto Rico tax law. A variety of tips, cautions and
examples provide workable strategies for subscribers. This
section is provided by noted expert Fernando GoycoCovas, of the Puerto Rico law firm of Adsuar Muñiz Goyco
and Besosa, PSC.
Topics Include:
n Initial Taxes, Doing Business and Corporation Law
n Income Taxes
n Excise Taxes
n Property Taxes
n Sales
and Use Taxes
n Licenses
and Occupational Taxes
n Motor Vehicle Taxes
n Insurance Companies
n U.S.
Federal Taxes
n Special
Local Taxes
n Payroll Taxes
n Estate
n Tax
and Gift Taxes
Incentives and Exemptions
n “Selected
Issues” by Outside Authors:
STATE TAX
A must-have for anyone doing business in Puerto Rico.
The Puerto Rico Tax Reporter features clear translations, comprehensive explanations, key outside-authored
information, an easy-to-use topical structure and a
monthly report letter covering recent developments and
trends. Our Internet version includes Tax Tracker News,
our customized news service delivered daily via email and
your own personalized web page, with direct links to related
full-text primary source materials and CCH editorial analysis.
– Structuring Taxable Operations in Puerto Rico
– Structuring Tax-Exempt Manufacturing Operations
in the Post-936 Environment
– Sale of a Puerto Rico Business
– Tax Treatment of Investment Portfolios of Puerto
Rico Residents
n ...and more
Daily News
Monthly Updates
2 Loose-Leaf Volumes
Monthly Updates
TAX
RESEARCH
NETWORK
PRINT
Monthly Updates
INTERNET
For more information call 1-888-CCH-REPS
31
State Tax
Guidebook to California Taxes
Guidebook to California Taxes is the one solution
practitioners and all those involved in California taxes
rely on for quick reference to all taxes levied by the state,
including personal and corporate income, inheritance and
gift, sales and use, and property taxes.
To ensure you’re up-to-date with the latest tax
information, the Guidebook to California Taxes reflects
significant new legislation, regulations, court decisions,
and State Board of Equalization decisions. It is written
by CCH Tax Law Editors, with additional editorial
commentary provided by renowned tax practitioners,
Bruce Daigh and Matt Stolte of PricewaterhouseCoopers.
The Guidebook to California Taxes is the ideal resource
for tax return preparation and tax return reviews,
providing you with quick highlights of major exemptions,
deductions, exclusions and credits, to ensure you’re
aware of all the tax benefits available to your clients.
You’ll even have the ability to link directly to laws and
regulations to support your decisions. Tables and forms,
along with a helpful topical index are also included.
With the Guidebook to California Taxes tax preparation
has never been faster or easier.
Daily News
Annual Updates
BOOK
STATE TAX
TAX
RESEARCH
NETWORK
California/Federal Conformity Code
The California/Federal Conformity Code is a
productivity tool that simplifies the process of dealing
with California’s conformity to the Internal Revenue
Code, bringing together all the information you need at
once, right on your desktop.
The California/Federal Conformity Code conveniently
displays both California Tax Laws and the Internal
Revenue Code sections as worded when reconciled
with the California federal conformity date and other
California statutory amendments for corporate and
personal income tax. Think of the time you’ll save by
viewing this text side-by-side, right from your desktop,
rather than manually searching!
n
Convenient. Displays both California Tax Laws and
the Internal Revenue Code sections as worded when
reconciled with the California federal conformity
date and other California statutory amendments for
corporate income tax.
n
Easy. Brings together all the information you need
right onto your desktop, allowing you to view pertinent
California Tax Laws and IRC sections, side-by-side,
rather than manually searching!
n
Complete. Serves as the perfect complement
to a California State Tax Reporter, with live links
throughout explanations, laws and regulations.
n
Authoritative. Includes the added support of archival
information from 2001 to the present to back up your
findings. Imagine how valuable this would be if you
were undergoing an audit.
Think of the time you’ll save with the California/Federal
Conformity Code streamlining your workday.
Daily News
TAX
RESEARCH
NETWORK
32
For more information visit CCHGroup.com
The California/Federal Conformity
Code allows you to view and compare
California Tax Laws and IRC sections
when reconciled.
State Tax
Tax Alert Newsletters
Tax Alert Newsletters provide tax professionals like you with a whole new way to keep up with changing state and federal tax law and regulations. Now you’ll be able to find your tax answers faster and more accurately than ever — because
these newsletters take on a “journalistic approach,” allowing our editors to seek out, analyze and report on practical
applications of hot trends, changing tax laws, case material and tax-saving practices.
Property Tax Alert
State Income Tax Alert
Property Tax Alert focuses on providing proven tips and
strategies for reducing property tax bills and staying on
top of the latest trends in valuation and assessment.
Each issue includes items such as timely articles and
in-depth reporting and return requirements, payment
dates, appeals and refund methods, state contacts,
statute of limitations, and nationwide updates on new
laws, regulations and cases.
State Income Tax Alert provides you with everything you
need to stay up-to-date and in compliance with the latest developments and trends affecting state income tax
law. Concise, insightful analysis of the new and hot topics
ensures that you have a clear interpretation of important
information. In addition, tax experts answer questions
from fellow tax managers dealing with the same issues
that you are confronted with regularly.
TAX
RESEARCH
NETWORK
2 Monthly Updates,
Plus Archives to All
Back Issues
12 Issues Per Year
PRINT
TAX
RESEARCH
NETWORK
22 Issues Per Year
PRINT
Sales & Use Tax Alert
State Tax Review
Sales & Use Tax Alert tracks and reports on laws, regulations and trends relevant to sales and use tax compliance. Articles offer successful tips and tactics used by
managers who face the same issues you deal with on a
daily basis — dealing with auditors, challenging tax levies, negotiating settlements, winning appeals, avoiding
penalties, and more!
This is the only newsletter that will keep you up-todate on tax news and developments in every state.
State Tax Review notes changes in laws, pertinent
court decisions, and administrative rulings and offers
expert articles from the CCH State Tax Advisory Board
and contributing editors. This newsletter is included
with subscriptions to the State Tax Guide, State Tax
Cases Reporter and State Tax Reporters. It can also be
purchased separately.
2 Monthly Updates,
Plus Archives to All
Back Issues
TAX
RESEARCH
NETWORK
22 Issues Per Year
STATE TAX
Monthly Updates, Plus Archives to All
Back Issues
PRINT
TAX
RESEARCH
NETWORK
Tax Shelter Alert
Tax Shelter Alert covers the ins and outs of developments with tax shelters and innovative tax planning
structures, transactions and strategies. It covers federal
and state news, plus expert opinions, tips and tactics.
Monthly Updates,
Plus Archives to All
Back Issues
TAX
RESEARCH
NETWORK
Weekly
Print Newsletter
NEWSLETTER
12 Issues Per Year
PRINT
For more information call 1-888-CCH-REPS
33
State Specialized Libraries
Sales Tax Research & Compliance Manager™
The Sales Tax Research & Compliance Manager™ is
an integrated collection of superior sales and use tax
search features, compliance support materials, strategies,
practice aids and tools — all combined into a practice
oriented format to simplify your workday and increase
your productivity.
STATE SPECIALIZED LIBRARIES
All content within the Sales Tax Research &
Compliance Manager is integrated, so you can move
easily among superior information and analysis, news
and primary source documents, including archived laws
and regulations.
The Sales Tax Research & Compliance Manager is
comprised of a variety of practice oriented materials that help guide corporate and accounting professionals. You’ll have access to a wide range of superior
information — all linked together via SmartRelate and
Multistate Smart Charts for the easiest, most complete
content searches.
With the Sales Tax Research & Compliance Manager,
you’ll have access to:
n Practice-oriented
materials, including the Multistate
Sales Tax Guide, to help guide you through the many
aspects of sales and use taxes
n Coverage of
key practice topics by leading authorities
n Sales Tax Smart Charts™
and Lookups, for quick, convenient access to explanations, laws and regulations — as
well as current and historical state and local tax rates
n Audit Support,
including strategies and tools to
navigate the audit process, along with archived official
documents beginning with 1994 to fully support your
audit research
n Practice Aids, to
help you understand and accurately
complete state and local sales and use tax forms, and
instructions
n Tax Tracker News, to
provide you with customized, daily
news — delivered via email and your own personalized
web page, and including a special Unclaimed Property
Tracker
Compliance Support
n Multistate Sales Tax Guide
n Multistate Sales Tax Smart Charts,
including SST State
Taxability Matrices, and SST Compliance Smart Charts
n Annual Revenue Department Surveys (Sales Tax),
n Healy & Schadewald’s Annual Revenue Department
Surveys (Sales Tax) Smart Charts
n Construction Industry: Sales & Use Taxation Issues, by
Daniel M. Davis
n Telecommunications Taxation: Council on
State Taxation’s 50-State Study and Report on
Telecommunications Taxation (2004)
n Understanding the Streamlined Sales Tax Project
n Understanding & Managing Sales & Use Tax, by
Robert C. Fields
n Sales & Use Tax Nexus: Practical Insights & Strategies,
by Maryann Gall and Laura Kulwicki
n Drop Shipments: Taxation, Compliance and Planning, by
Diane L. Yetter
n Yetter’s Drop Shipments Survey Smart Charts
n Unclaimed Property: Laws, Compliance, and Enforcement,
by Anthony L. Andreoli and J. Brooke Spotswood
n Unclaimed Property Smart Charts
n Sales and Use Tax Answer Book, by
Bruce M. Nelson,
MA, CPA; James T. Collins, JD; John C. Healy, MST, CPA;
and Robert M. Kozub, DBA, CPA
n Legislative
Developments
n Legislative
& Regulatory Activity Databases
n Sales & Use Tax Alert
newsletter
Audit Support
n Multistate Guide to Sales & Use Tax Audits,
by Daniel M. Davis
n Surviving a Sales & Use Tax Audit, by John C. Healy
n Statistical Sampling in Sales and Use Tax Audits,
by Will Yancey
n Sales & Use Tax Law and Regulation Archive
(extends back to 1994)
Daily News
TAX
RESEARCH
NETWORK
34
by
J.C.Healy and M.S. Schadewald
For more information visit CCHGroup.com
State Specialized Libraries
State Business Income Tax Research & Compliance Manager™
The State Business Income Tax Research & Compliance Manager includes materials, strategies and tools
that navigate complex corporate and passthrough entity
taxation, compliance and audit issues. Because we’ve integrated these materials to follow your workflow, you’ll
save time and improve your efficiency.
Smart Charts and SmartRelate allow tax professionals to
get their answers more easily than ever — allowing you
to move quickly between content and analysis, news and
primary source documents. It has never been easier or
more convenient to find income tax information across
states.
With the State Business Income Tax Research &
Compliance Manager, you’ll have access to:
materials authored by leading practitioners,
plus the comprehensive Multistate Corporate Income
Tax Guide, to ensure that answers to your questions
on corporate income tax or passthrough entities are at
hand
Smart Charts & Practice Aids
n
Multistate Smart Charts — Provide quick links to
in-depth state explanations, laws and regulations
affecting both corporations and passthrough entities
n
Healy & Schadewald’s Annual Revenue Department
Surveys (Business Income Tax) Smart Charts
n
Multistate Income Tax Legislative Developments
n
Multistate Compliance Developments
n
Multistate Income Tax E-Filing Smart Charts
n
Multistate Income Tax EFT Smart Charts
n
Multistate/International Smart Charts
n
Apportionment Planner — Select and calculate
the general apportionment formula or special
manufacturing apportionment formula for each state.
Links to CCH explanations are also provided.
Compliance Support
n
Multistate Corporate Income Tax Guide
n
Annual Revenue Department Surveys (Business Income
Tax), by J.C. Healy and M.S. Schadewald
n
Business Incentives Guide
n
Multistate Guide to Passthrough Entities, by Robert M.
Kozub, DBA, CPA, and James T. Collins, JD
n
Related Party Transactions and Structures: State Tax
Issues, by Scott D. Smith, JD, LLM; Sharlene E. Amitay,
JD; and Karl Nicolas, JD, LLM
n
Distinctions Between Unitary and Nonunitary Business:
A Practical Guide, by Jeffrey M. Vesely, JD, and Kerne
H.O. Matsubara, JD
n
Equipment Leasing: State Income and Franchise
Tax Considerations, by John Amato, JD, and Donna
Fiammetta, CPA
n
Tax Tracker News
n
Tax alert newsletters, including State Income Tax Alert
and Tax Shelter Alert
n
Specialized journals, including the Journal of State
Taxation, Corporate Business Taxation Monthly and
Journal of Passthrough Entities
n
Legislative & Regulatory Activity Databases
n Practical
n Business Income Tax Smart Charts™,
which provide
ready information across the states, plus link to CCH
Explanations and primary source documents, such as
laws and regulations — as well as important state
taxing authority survey information
n Archives
covering state laws and regulations for each
year, beginning with 1994, providing essential support
for audits
n Practice Aids that
provide legislative and regulatory
activity, instructions to forms, and access to current
Internal Revenue Code provisions
n Tax Tracker News,
which provides you with customized,
daily news — delivered via email and your own personalized web page
n The
weekly State Tax Review, specialized journals and
newsletters devoted to current issues
Daily News
Audit Support
n
Corporate Income Tax Law and Regulation Archive,
beginning with 1994
TAX
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STATE SPECIALIZED LIBRARIES
The State Business Income Tax Research &
Compliance Manager™ is an integrated collection of
premier state income tax practice-oriented information
and compliance support materials — all designed to
follow your workflow and increase your productivity.
State Specialized Libraries
Property Tax Research & Compliance Manager™
The Property Tax Research & Compliance Manager is a
comprehensive collection of practice oriented materials,
strategies and tools that guide you through the many
aspects of property taxes and compliance.
STATE SPECIALIZED LIBRARIES
Designed to increase your productivity, the content is
fully integrated so you can easily navigate between
analysis, news and primary sources. SmartRelate and
Multistate Smart Charts link all documents to provide
in-depth information and allow you to view issues across
multiple states at a single glance.
The Multistate Property Tax Guide
The key publication in the Property Tax Research &
Compliance Manager is the Multistate Property Tax
Guide, which offers the most comprehensive information
on how to:
n
Get real and personal property taxes under control
n
Make cost-effective tax planning decisions
n
Minimize current property taxes
n
Monitor the latest property tax developments
n
Make sound planning decisions on business expansion
or relocation
The Multistate Property Tax Guide provides:
n
Detailed coverage of every state’s property tax law
n
All applicable statutes, regulations and cases
n
Administrative rulings and releases
n
In-depth explanations and analysis
n
Insights and strategies
n
Practitioner notes, comments and tips
36
News
As part of your subscription, you will receive Tax
Tracker News, our customized daily news service. You
can customize your “trackers” to include property tax
updates, current federal and state news and legislative
changes. Plus, you will receive State Tax Day articles, as
well as the popular Property Tax Alert newsletter covering
leading issues in property taxation. You also get State
Tax Review, an electronic newsletter that keeps you upto-date on tax news and developments in every state.
Each weekly issue includes coverage of changes in laws,
relevant court decisions and administrative rulings.
Tables & Other Tools
n
Multistate Personal Property Tax Depreciation Tables
— Valuation guidelines and depreciation schedules for
jurisdictions that impose personal property taxes
n
Multistate Property Tax Assessor Finder — Contact
information for property tax assessors at the state and
county levels and is linked directly to local websites
n
Property Tax Concepts — Defines and explains some of
the principle concepts of taxation of real and personal
property
n
Multistate Property Tax Legislative Developments
— Provide quick access to property tax laws enacted
within a given year for various jurisdictions and are
linked directly to Tax Day Summaries and to the text
of bills
n
Law and Regulation Archives dating back to 1994 for
audit support
n
Legislative & Regulatory Activity Databases — Allow
you to use “tax trackers” to follow legislative activity
for the current week, track the current year’s final and
pending legislation, and review prior years’ enacted
legislation.
For more information visit CCHGroup.com
State Specialized Libraries
Smart Charts & Lookups
Unclaimed Property Smart Charts include:
n
– Aggregate Reporting
– Due Diligence
– Filing Dates and Extensions
– Negative Reporting
Property Tax Smart Charts cover:
n
General Administrative Provisions
– Real Property Tax Year
– Real Property Assessment/Valuation Date
– Real Property Assessment/Valuation Basis
– Real Property Payment Date
– …and much more
n
Unclaimed Property
– …and much more
n
Dormancy Period
– Bank Accounts
– Business Association Dissolutions/Refunds
– Checks/Drafts
– Demutualization Proceeds
– …and much more
Specific Types of Property
STATE SPECIALIZED LIBRARIES
Property Tax Smart Charts that provide quick answers and
links to in-depth state explanations, laws and regulations
are included, and allow you to easily create multijurisdictional, customizable charts and matrices that
are exportable to Microsoft® Word® and Excel®. All links
stay live in the saved file, so information from source
documents is current and easily verified.
– Computer Hardware
Daily News
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– Computer Software
– Construction Work in Progress
– Enterprise Zones and Other
Redevelopment Areas
– …and much more
Customizable Smart Charts compare state
treatment of property tax topics across multiple
jurisdictions, with links to law and analysis.
SmartRelate buttons within an explanation give you access
to related laws, regulations, cases and rulings.
For more information call 1-888-CCH-REPS
37
Accounting and Auditing
Accounting Research Manager®
Accounting Research Manager (ARM) is the
accounting industry’s most comprehensive online
database, providing easy access to accounting, auditing,
governmental and SEC authoritative literature, plus
expert interpretive guidance. ARM helps you understand
and comply with rapidly changing standards. ARM is
the only service in the industry that pulls together the
literature in one place with analysis.
ACCOUNTING AND AUDITING
ARM goes the extra mile to give you the clearest possible
picture by explaining often-complex information.
All-Inclusive Coverage
ARM provides one-stop access to U.S. and international
authoritative and proposal stage literature, including:
n
FASB Statements, Interpretations, Staff Positions,
Technical Bulletins and Staff Implementation Guides,
together with historical Accounting Research Bulletins
and APB Opinions
n
AICPA Professional Standards, Statements of Position,
Audit and Accounting Guides, Practice Bulletins,
Accounting Interpretations and Issues Papers
n
SEC financial reporting related Rules and Regulations,
Staff Accounting Bulletins, Financial Reporting
Releases, Staff Legal Bulletins, Staff Speeches, and
much more
n
EITF Abstracts, Minutes, and Issues Summaries
n
PCAOB Rules and Regulations (proposed and final)
n
IASB International Accounting Standards/International
Financial Reporting Standards and SIC/IFRIC
Interpretations
n
GASB Statements and Interpretations, Technical
Bulletins, Implementation Guides and related proposal
stage literature
n
GAO Governmental Auditing Standards and Financial
Audit Manual
n
OMB Circulars, Compliance Supplements
38
Expert Interpretive Guidance
Our team of experts provides insights that go far beyond the guidance provided in the text of
authoritative literature. ARM includes:
n Accounting Standards
— Your “window to the literature” contains summarized guidance by financial
statement caption and other common topics, plus a
hot-linked list of all supporting authoritative and
interpretive accounting and SEC literature.
n Interpretive
Publications — You are directly linked
to our best-selling reference guides on such topics
as revenue recognition, business combinations,
income taxes, derivatives, leasing and compensation
arrangements.
n SEC
Practice — This easy-to-understand SEC guide
integrates background materials, training, forms and
interpretive guidance to simplify complex SEC rules.
You also get plain-English explanations of new rules,
including those mandated by Sarbanes-Oxley
disclosure compliance.
n Engagement Standards
— Your trusted reference to
implementing the standards includes questions and
answers, practice aids, illustrations, and literature
references.
n Government Guidance
— Government authoritative
literature and interpretations guide you through
government accounting and audit topics.
CCH content experts translate technical information into
plain English that is easy to comprehend, while interpretations clearly lay out what the rules mean from
your perspective.
For more information visit CCHGroup.com
Accounting and Auditing
The Timeliest Reporting
n Accounting
CCH’s professional staff takes pride in updating the ARM
database daily to meet your awareness needs. You get:
n Accounting
access to newly released literature
n Weekly Summary
email alerts summarizing major
changes in the database
n Three-Month Checklists
and SEC Checklists to ensure
timely updates
n What’s
New Checklist with recent changes in U.S. and
International (IASB) accounting principles
Discover how ARM can answer your specific issues
through our various product offerings:
n Accounting
Research Manager Audit Public —
Accounting, auditing and SEC literature and guidance
n Accounting
Research Manager Standard —
Accounting and SEC literature and guidance
n Accounting
Research Manager Audit Private —
Accounting and auditing literature and guidance
n Accounting
Research Manager Accounting Only —
Accounting literature and guidance
Research Manager Government Add-On
Library — Government literature and guidance
n Accounting
Research Manager Academic Libraries —
Accounting, auditing and SEC literature and
guidance for colleges and universities
n Accounting
Research Manager 10-K Lookup Add-On
Module — The search engine for SEC EDGAR filings,
with SEC Comment Letters included
n
NEW! Accounting Research Manager Internal
Controls Add-On Library
Product Details and Free Trial
n Learn
more about ARM
n Request your free
14-day trial of the full
ARM offering
n Free
ARM training
Visit: CCHGroup.com/ARMB
Daily Updates
ARM
PLATFORM
Weekly Summary Emails and What’s New Checklist keep
you informed of newly released authoritative literature, new
deliberations of current financial reporting projects and
need-to-know trends.
Easy-to-Navigate Features include extensive “quick links” to
the most used resources in the database, such as authoritative
literature and interpretations, online help and more.
For more information call 1-888-CCH-REPS
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ACCOUNTING AND AUDITING
n Immediate
Research Manager Audit Only —
Auditing literature and guidance
Accounting and Auditing
GAAP Library
The most concise, up-to-date accounting library that focuses on the analysis of generally accepted accounting
principles for tax practitioners.
ACCOUNTING AND AUDITING
GAAP Guide: Level A, by Jan Williams and Joseph
Carcello, provides easy-to-follow explanations and
analysis of accounting principles of FASB Statements of
Financial Accounting Standards, FASB Interpretations,
APB Opinions, and Accounting Research Bulletins. Detailed
examples and illustrations, observation paragraphs and
extensive cross-referencing to original pronouncements
make this the most intelligent GAAP Guide ever published.
Annual
Updates
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NETWORK
Annual
Updates
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TAX
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Annual
Updates
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GAAP: Levels B, C and D, by Judith Weiss, Jan Williams and Joseph Carcello, picks up where the GAAP
Guide: Level A leaves off. Analyzes the lengthy technical
implementation guidance of AICPA and FASB accounting
pronouncements. Covers authoritative GAAP content
contained in Levels B through D of the GAAP hierarchy.
Annual
Updates
GAAP Financial Statement Disclosures Manual, by
George Georgiades, provides more than 900 real-world
footnote disclosures to assist in the preparation of
financial statements for an audit, review or a compilation
engagement. Also included is a comprehensive financial
statement disclosures checklist.
Annual
Updates
GAAP Update Service, by Jan Williams, Joseph Carcello
and Judith Weiss, provides need-to-know analysis of the
latest FASB documents, AICPA SOPs, EITF Issues and
Exposure Drafts.
2 Monthly
Updates
TAX
RESEARCH
NETWORK
2 Monthly
Updates
PRINT
Annual
Updates
PRINT
ARM
PLATFORM
PRINT
ARM
PLATFORM
For more information visit CCHGroup.com
ARM
PLATFORM
Governmental GAAP Library
GAAS Library
Provides guidance and interpretations of governmental
and not-for-profit accounting and reporting requirements.
This library focuses on interpreting/analyzing Statements
on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Standards for
Accounting and Review Services.
Governmental GAAP Guide, by D. Scot Lloyd and
Michael Crawford, discusses all promulgated accounting
principles applicable to state and local governments. It
delivers a thorough analysis of GASB Statements, GASB
Interpretations, GASB Technical Bulletins, NCGA Statements,
NCGA Interpretations and certain AICPA Statements of
Position, as well as Auditing and Accounting Guides.
Annual
Updates
Annual
Updates
ARM
PLATFORM
PRINT
TAX
RESEARCH
NETWORK
Governmental GAAP Update Service, by D. Scot Lloyd
and Michael Crawford, provides reliable analyses of
must-know recently issued pronouncements, including
GASB Statements, Interpretations and Exposure Drafts,
including real-world examples and illustrations.
2 Monthly
Updates
Annual
Updates
ARM
PLATFORM
PRINT
TAX
RESEARCH
NETWORK
Governmental GAAP Practice Manual, by D. Scot Lloyd
and Michael Crawford, is a one-of-a-kind publication that
offers a detailed demonstration of how a governmental
entity can implement the complex standards established by
GASB-34 through a worksheet approach. The Manual provides a detailed analysis of the interrelationship between
the modified accrual basis of accounting and the accrual
basis of accounting.
Annual
Updates
TAX
RESEARCH
NETWORK
Annual
Updates
PRINT
ARM
PLATFORM
Not-for-Profit Reporting, by Mary Foster, Howard
Becker, and Richard Terrano, provides expert analysis
and explanation of not-for-profit accounting, external
financial reporting and regulatory reporting. Through a
step-by-step approach, you’ll learn what to do before,
during, and after the audit, and more.
2 Monthly
Updates
TAX
RESEARCH
NETWORK
GAAS Guide, by Mark Beasley and Joseph Carcello,
describes the standards, practices, and procedures in
use today — including generally accepted auditing
standards, Statements on Auditing Standards and their
Interpretations, Statements on Standards for Attestation
Engagements and their Interpretations, Statements on
Standards on Accounting and Review Services and their
Interpretations, and Statements on Quality Control Standards.
Annual
Updates
Annual
Updates
ARM
PLATFORM
PRINT
TAX
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NETWORK
GAAS Practice Manual, by George Georgiades, provides
answers to over 550 frequently asked questions on how
to implement auditing, attestation, and accounting and
review standards. The Manual also provides over 350
illustrations, including checklists, sample working papers,
auditor’s reports and other practice aids to clarify
application and compliance with standards.
Annual
Updates
Annual
Updates
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TAX
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ARM
PLATFORM
GAAS Update Service, by George Georgiades, delivers
late-breaking coverage of critical auditing news and analysis
to keep you on top of critical authoritative literature.
Twice each month, this update service keeps CPAs on top
of newly-released literature that affects their auditing
practice.
2 Monthly
Updates
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ARM
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Annual
Updates
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ACCOUNTING AND AUDITING
Accounting and Auditing
Accounting and Auditing
Engagement Library
The Engagement Library provides guidance for CPAs on
how to manage three types of engagements, including
audits, compilations and reviews.
Audit Procedures, by George Georgiades, provides
practitioners with the most cost-effective approach for
conducting high-quality audits of nonpublic commercial
entities. It also discusses the day-to-day management of
audit engagements in an easy-to-understand format.
Annual
Updates
ACCOUNTING AND AUDITING
Annual
Updates
ARM
PLATFORM
PRINT
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Compilations and Reviews, by J. Russell Madray, provides
practitioners with a fundamental, real-world approach for
conducting the highest quality compilations and reviews.
Designed to help CPAs enhance the quality of their practices, the book also includes topics ranging from
attestation standards for review engagements that do
not involve financial statements to financial forecasts
and projections.
Annual
Updates
TAX
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NETWORK
Annual
Updates
ARM
PLATFORM
PRINT
CPA’s Guide to Effective Engagement Letters, by
Ron Klein, Ric Rosario, and Suzanne Holl, is comprised
primarily of annotated parts of an engagement letter
that can be pieced together to create an entire
engagement letter, and actual letters a CPA can use for
his or her own purposes.
Annual
Updates
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NETWORK
42
Governmental and Not-For-Profit
Audit Library
The Governmental and Not-for-Profit Audit Library
provides guidance and reference material for CPAs
who are conducting audits of governmental or
not-for-profit organizations.
Not-for-Profit Organization Audits (with Single
Audits), by Warren Ruppel, provides a comprehensive,
easy-to-use guide that covers everything an auditor
needs to perform audits of financial statements, audits
in accordance with Government Auditing Standards, and
single audits in accordance with OMB Circular A-133.
Annual
Updates
TAX
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NETWORK
Annual
Updates
Local Government Audits and Single Audits, by Rhett
Harrell, provides practical information for audit professionals conducting audits of local governments and for
those who also do single audits. It specifically addresses
the requirements of various AICPA Statements on
Auditing Standards, the Audit and Accounting Guides,
the GAO Government Auditing Standards, and other
professional literature.
Annual
Updates
TAX
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NETWORK
Annual
Updates
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Annual
Updates
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ARM
PLATFORM
PRINT
ARM
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ARM
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Accounting and Auditing
International Accounting Library
News and Developments
The International Accounting Library provides guidance
for CPAs and financial reporting professionals who must
comply with IASB rules and regulations. These products
specifically apply to international companies affected by
the convergence of the European Union.
CCH News and Developments Newsletters provide tax
professionals like you with the most current tax research
resources on the market.
Annual
Updates
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NETWORK
Annual
Updates
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European Accounting Guide, by David Alexander
and Simon Archer, provides critical accounting and auditing information for 23 European countries. It includes
historical background on the legal and economic environments of each country’s accounting and auditing principles, examines financial reporting structures, current
regulations, and future developments, and provides actual financial statements. Excerpts from financial reports
released by overseas firms are also provided (available in
English and the native language of the country).
TAX
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NETWORK
Updated
Every
Other
Year
Updated
Every
Other
P R I N T Year
Bimonthly
Updates
23 Issues
Per Year
PRINT
TAX
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CPA Practice Management Forum is a monthly
journal that combines 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:
n Comprehensive,
in-depth columns and articles written
by leading experts in the field
n Coverage of
issues facing CPA firms during
turbulent times
n The
latest changes affecting the accounting industry
and how it affects your firm now and in the future
n Monthly
coverage of the best ideas from the nation’s
leading CPA practices
n Ideas for
ARM
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getting the most out of your staff
Bimonthly
Updates
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For more information call 1-888-CCH-REPS
12 Issues
Per Year
PRINT
43
ACCOUNTING AND AUDITING
International Accounting Standards Guide, by David
Alexander and Simon Archer, provides explanation and
analysis of international accounting standards that
play 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 that may impact the way you must
account or disclose information.
Public Accounting Report provides competitive
intelligence about public accounting firms and the public
accounting profession. Offers insightful news and analysis
of trends in the profession, addresses leadership, strategy
and growth issues, and helps firm leaders benchmark
their business against top companies. A key feature is the
listing of the PAR Top 100 Accounting Firms.
U.S. International and Multinational Tax
Global Transactions Library
The comprehensive Global Transactions Library is designed for users that need guidance on tax planning and compliance for international and cross-border transactions. This library offers a unique series of publications that take a transactional approach to specific international tax issues.
U.S. INTERNATIONAL AND MULTINATIONAL TAX
In addition to the publications listed below, subscribers receive Tax Tracker News, which delivers customized news daily
via email and your own personalized web page, with direct links to full-text primary source material and CCH
editorial analysis.
Publications in the Global Transactions Library include:
n Tax Notes International, by Tax
Analysts, Inc. — Weekly
news and in-depth analysis of all legislative, judicial
and administrative tax developments worldwide.
Regular contributions from international tax professionals provide valuable background information on
the mechanics of tax systems in different countries
and update you on new statutes, regulations, rulings
and court orders from around the world. Not available
for individual sale. Weekly Updates/Daily Tax News.
n International Taxation: Corporate and Individual,
by
Philip Postlewaite — This clear, comprehensive treatise
covers material relating to outbound investments,
inbound investments and tax treaties. The material is
extensive and focused, providing clear, comprehensive
text with thorough footnotes and linked citations for
further reference. Annual Updates/Daily Tax News.
n Global Tax Briefing
— This monthly newsletter, written
by experienced tax practitioners around the world,
discusses current tax and business trends and decisions
and covers critical topics in the U.S. and around the
world.
n International Tax Journal
— Bimonthly journal offers
tax practitioners timely information about U.S.
taxation of international operations, international
taxation opportunities and pitfalls, and strategies to
enhance business decisions in the current competitive
global economy.
n Transfer Pricing Library
— Includes four authoritative
works on transfer pricing by renowned experts in
the field of transfer pricing, such as Marc A. Levey of
Baker & McKenzie and Steven C. Wrappe of Mayer,
Brown, Rowe & Maw. This library focuses on U.S.
transfer pricing laws and international transfer pricing
laws, and provides practical guidance on developing,
implementing, and managing a transfer pricing policy.
Also Available in Print (1 Loose-Leaf Volume with
Quarterly Updates).
n International Transfer Pricing Laws: Text and Com-
mentary — Extensive coverage of transfer pricing for
more than 30 countries and growing. Coupled with
the expertise of the international tax and business law
firm of Baker & McKenzie, it gives insightful commentary for each country. Includes the full text of key
laws, regulations and administrative rulings related to
transfer pricing, English translations where necessary,
and reports of international organizations, such as the
OECD and the European Union. (Quarterly Updates
Per Year/Daily Tax News. Also Available in Print 2
Loose-Leaf Volumes Updated Quarterly).
n Tax Treaties
— This authoritative reporter, often cited
in court decisions, reproduces the full text of U.S.
bilateral income, estate and gift tax treaties, as well as
exchange of information, totalization (Social Security) and shipping/aircraft agreements — all arranged
alphabetically by country. Monthly reports keep you
informed of treaty changes and new developments
affecting existing treaties and treaties awaiting ratification. Also includes model conventions (UN, US, OECD),
official explanations, and documents such as protocols,
competent authority agreements and diplomatic notes.
(Monthly Updates/Daily Tax News. Also Available in
Print 4 Loose-Leaf Volumes, Monthly Updates).
n International Tax Commentaries
— A collection of
electronic publications that feature the hottest topics
affecting international taxation — from foreign tax
credits to e-commerce. (See page 44 for a complete
listing).
As an addition to the library, Joseph Isenbergh’s
International Taxation is a well-respected international
tax treatise that complements the entire global tax
transactions library.
Updates as
Indicated/
Daily Tax News
TAX
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NETWORK
44
For more information visit CCHGroup.com
U.S. International and Multinational Tax
Transfer Pricing Library
As a subscriber to the Transfer Pricing Library, you will have immediate access to a wealth of useful information on
transfer pricing. This library includes all of the premier publications listed below — authoritative works by renowned experts in the field of transfer pricing.
Publications include:
n Transfer Pricing
— Written by Marc A. Levey of Baker
& McKenzie and Steven C. Wrappe of Mayer, Brown,
Rowe & Maw, leading experts in the field of transfer
pricing. This practice-oriented resource provides
extensive guidance on U.S. transfer pricing rules. It
covers all aspects of transfer pricing, including general
legal principles and apportionment methods, transfers
of tangible vs. intangible goods and the impact of ecommerce and U.S. Customs on transfer pricing, along
with highly practical matters like procedural strategies
and post-examination procedures.
n International Transfer Pricing Laws: Text and Commen-
tary — Written by Baker & McKenzie, this volume offers
extensive coverage and commentary on over 30 countries. In addition, the full text of key laws, regulations
and administrative rulings related to transfer pricing are
produced.
n U.S. Transfer Pricing Guide
— Geared toward the needs
of multi-national enterprises to develop,
implement and manage a global transfer pricing policy.
Provides an extensive discussion of the Code Sec. 482
regulations, IRS rulings and internal guidelines. The
Guide also focuses on the practical issues associated
with developing a corporate transfer pricing policy.
n Developing a Transfer Pricing Policy
— Presents a howto guide that proceeds step-by-step through the practical issues companies face when developing, implementing and maintaining a corporate transfer pricing
policy. Also includes extensive case studies.
Periodic Updates/
Daily Tax News
TAX
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NETWORK
For more information call 1-888-CCH-REPS
45
U.S. INTERNATIONAL AND MULTINATIONAL TAX
In addition to these publications, subscribers receive Tax Tracker News, which delivers customized news daily via email
and your own personalized web page, with direct links to full-text primary source material and CCH editorial analysis.
Plus, you’ll receive Global Tax Briefing, a monthly newsletter covering the latest news on international taxation.
U.S. INTERNATIONAL AND MULTINATIONAL TAX
U.S. International and Multinational Tax
International Tax Planning Library
International Tax Commentaries
The International Tax Planning Library consists of three
comprehensive publications and a concise, practical
newsletter covering the major tax planning issues from
around the globe — analysis, primary source material,
tax rates, and more. In addition, you’ll receive Tax Tracker
News,which delivers customized news daily via email and
your own personalized web page, with direct links to fulltext primary source material and CCH editorial analysis.
This collection of electronic publications features practice-focused discussions of the hottest topics affecting
international taxation — written by practitioners for
practitioners. Every publication concentrates on a specific
topic in international taxation, from foreign tax credits to
e-commerce. Each commentary includes helpful overviews, straightforward, practical analysis, step-by-step
guidance, practical examples, special comments and
cautions, source documents, CCH pointers and helpful practice tools. You can access all the publications or
choose just the publications you need.
Publications in the International Tax Planning Library
include:
n International Tax Planning — Corporations
­— Provides
a practical, integrated look at the key tax issues that
arise when planning the development and growth of a
corporation’s foreign business. All the ground rules of
international tax planning for corporations are covered in a
practical, easy-to-read format. Forty countries are covered,
which allows for quick comparison between countries.
n
International Tax News — This concise, periodic,
electronic newsletter provides coverage of the major
international tax planning issues from around the
globe. Practitioners from more than 60 countries act
as contributing authors, giving you a bird’s-eye view of
all the important topics.
n International Tax Planning — Expatriates and Migrants —
Designed to complement International Tax Planning —
Corporations, this insightful two-part guide enables
you to optimize your tax planning when leaving your
home country and relocating under a new tax regime,
or when returning to your home country after a period
abroad. A consistent, country-to-country analysis, sample
personal tax calculations, and discussions of common
planning techniques give you the quick answers you need.
The collection includes:
n Foreign Tax Credits
n U.S. Model Tax Treaties
n Allocation and Apportionment of Expenses
n U.S. Portfolio Investments
n U.S. Tax Withholding on Payments to Foreign Persons
n Informational Reporting on Foreign Operations
n Foreign Currency Transactions
n Value-Added Taxes and E-Commerce
n Estate Planning for Foreign Income and Property
n U.S. Real Property Investments of Nonresidents
n Controlled Foreign Corporations
n Taxation of International Mergers and Acquisitions
n Code Section 367 Transactions
n Tax Strategies for Exporters
n Transfer Pricing
INTERNET
n International Offshore Financial Centres
— Outlines the
tax-saving techniques that can be used when including
an offshore financial center into your international tax
planning, focusing on those tax jurisdictions which can
be used as “tax havens” by international corporations.
A standard format for each offshore financial center
allows for quick comparisons between centers,
including country-by-country presentation that
contains a general outline of the tax system in each
offshore financial center and discussions of specific tax
planning issues related to that center.
Daily Tax News
TAX
RESEARCH
NETWORK
46
For more information visit CCHGroup.com
U.S. International and Multinational Tax
International Tax Treaty
Expert Library™
All content within the International Tax Treaty Expert
Library™ is integrated to follow your workflow, so you’ll
move simply between leading international treatises
and commentary, superior CCH content and primary
source materials.
n Analytical,
investigative content on distinct topic areas
is written by the leading international tax experts from
around the world — cited by courts and leading commentators on a regular basis.
n Primary
source documents and a collection of more
than 2,300 tax treaty-related documents from around
the world support your decisions.
n Daily,
customized news and a variety of publications
and planning products keep you up-to-date with the
latest developments to pertinent international issues.
n Integrated
content works the way you do, allowing you
to move seamlessly between basic research and more
in-depth source material and analytical review.
n The 1996 United States Model Income Tax Convention,
Analysis, Commentary and Comparison, by Richard
Doernberg and Kees van Raad
Primary Source Materials and Treaties
The International Tax Treaty Expert Library includes
a collection of more than 2,300 tax treaties and related
documents from around the world, featuring:
n English text of
worldwide treaties, relevant diplomatic
notes, protocols and other documents
n Amended versions of treaties to
enable a complete
reading of the treaty and all amending language in one
document, as of a particular point in time
n World Tax Treaties:
– Income Tax Treaties
– Estate and Gift Tax Treaties
– Sea and Air Transport Agreements
– Information Exchange Agreements
n Model Tax Treaties:
– OECD Model Treaties
– UN Model Treaties — Coming Soon!
– US Model Treaties
n OECD Commentaries
TAX
RESEARCH
NETWORK
n A variety of
practical aids allow you to quickly locate
facts, figures and answers for fast reference of rates
and comparative analysis — with direct links to indepth content.
Analytical Works and Treatises
n Klaus Vogel on Double Taxation Conventions,
3rd Edition,
by Professor Klaus Vogel, University of Munich
n International Taxation, U.S. Taxation of Foreign Persons
& Foreign Income, by Professor Joseph Isenberg
n The Compatibility of Anti-Abuse Provisions in Tax Treaties
with EC Law, edited by P.H. Essers, G.J. de Bont and E.C.
Kemmeren
n The Impact of Community Law on Tax Treaties — Issues
and Solutions, by Pasquale Pistone
For more information call 1-888-CCH-REPS
47
U.S. INTERNATIONAL AND MULTINATIONAL TAX
This valuable, all-in-one resource provides tax
practitioners with the most up-to-date collection of
tax treaties from around the world, along with quick
access to important rate information within these
treaties. All material is presented in a practice-oriented
format and includes everything you’ll need to find
fast, accurate answers — comprehensive and analytical
treatises and commentary from world-renowned tax
experts, primary source documents to support your
decisions, and practice tools to help you quickly
access key, global withholding rates.
U.S. International and Multinational Tax
U.S. INTERNATIONAL AND MULTINATIONAL TAX
U.S. International Tax Guide Library
The U.S. International Tax Guide Library is an allinclusive, practical resource that provides you with the
answers you need to the fundamental questions of U.S.
federal cross-border planning and compliance issues. The
U.S. International Tax Guide Library gives you the tools
to stay current with all international tax developments in
the U.S., including a quarterly online newsletter.
To ensure that your answers are complete and accurate,
the library includes a practical guide from noted tax
specialists Michael S. Schadewald and Robert J. Misey,
primary source documents, quick reference practice aids
and a tax treaty withholding tax rate lookup tool for the
U.S., Mexico and Canada.
Most of the content within the U.S. International Tax
Guide Library is integrated to follow your workflow, so
you’ll move seamlessly between leading international
planning and compliance issues, new developments and
primary source documents.
n The
Library provides the basic concepts and issues
surrounding U.S. taxation of international transactions,
with an emphasis on essential areas that you need to
know about and understand.
n Access to
primary source materials like the Internal
Revenue Code, Regulations and other documents help
support your decisions.
n Customized
news and an informative electronic newsletter keep you current with the latest federal, state
and international developments.
n Integrated
content enables you to move easily
between basic research and more in-depth source
material and analytical review.
n Quick
reference practice aids make finding answers
easy, including tax treaty information, key international tax addresses, URLs and phone numbers, along with
employer-employee “payroll” matters. A convenient
Tax Treaty Withholding Tax Rate Smart Chart™
provides quick withholding rates and comparisons for
the U.S., Canada and Mexico.
Expert Analysis
Practical Guide to U.S. Taxation of International
Transactions, by Michael S. Schadewald, PhD, CPA, and
Robert J. Misey, JD, LLM, MBA. A comprehensive look
at the concepts and issues surrounding U.S. taxation
of international transactions, with an emphasis on the
48
crucial areas you need to know about. Everything reflects
the current state of U.S. international tax law after the
passage of the American Jobs Creation Act of 2004.
The Guide also covers the repeal of the extraterritorial
income (ETI) regime and its replacement by the domestic
production deduction, the new temporary dividendsreceived deduction, modifications to the foreign tax
credit, and more.
Primary Source Materials
n Internal
Revenue Code
n Federal Tax Regulations
n Cases, Rulings & Other Documents
n Letter Rulings & IRS Positions
Quick Reference Practice Aids and Quick Answers
Tax Treaty Withholding Tax Rate Smart Chart™ — Allows
you to quickly look up all tax treaty withholding rates for
all the bilateral income tax treaties that the U.S., Canada
and Mexico have with other countries. A convenient
chart format gives you the ability to quickly compare
rates in the U.S., Canada and Mexico.
Quick Reference Practice Aids — A collection of practice
tools gives you quick access to tax treaty information,
key international tax addresses, URLs, phone numbers,
related organizations, employer-employee “payroll
matters,” international trade and specialized topics.
Current News and Trends
n Tax Tracker News —This
exclusive news service delivers
customized news daily via email and your own
personalized web page.
n Global Tax Briefing
— Sent to you quarterly, this
electronic newsletter provides summaries of the most
important U.S. international tax developments that
have occurred over the past three months.
n News & Developments
— Weekly updates of federal
and state tax developments directly affecting
international transactions keep you current. All stories
are conveniently linked to supporting primary source
documents.
Daily Tax News
TAX
RESEARCH
NETWORK
For more information visit CCHGroup.com
U.S. International and Multinational Tax
GlobalVATOnline
CCH and PricewaterhouseCoopers joined together to
bring international tax professionals GlobalVATOnline,
the first truly global website that provides comprehensive
guidance on global VAT information in over 70
countries worldwide.
The information provided on GlobalVATOnline is
completely up-to-date, and quality controlled by VAT
specialists who are resident in the countries involved.
GlobalVATOnline keeps you up-to-date on all VAT
issues and developments as they unfold, so you’re always
relying on the most current information available.
GlobalVATOnline provides:
n In-depth, VAT
information, including VAT rates,
invoicing, exemptions, reverse charge and record
keeping requirements through GlobeSearch
n VAT-related
news articles and commentary, written by
our team of VAT specialists
n Optional
n Links to
n Quick
weekly email summary of VAT news
sources of Indirect Tax information
access to topics of interest through QuickSearch
n Information
relating to special Indirect Tax events,
such as conferences, seminars and courses
n Advice
and guidance from PricewaterhouseCoopers
VAT specialists in over 147 countries
Periodic Updates
TAX
RESEARCH
NETWORK
For more information call 1-888-CCH-REPS
49
U.S. INTERNATIONAL AND MULTINATIONAL TAX
Indirect Tax requirements for international business
transactions are extremely complex and rules are not
only subject to change, but vary from country to country.
Failure to manage these taxes adequately can result
in compliance problems — which could expose your
business to increased risks and costs.
Country-Specific Taxation
British Tax Library
COUNTRY-SPECIFIC TAXATION
The British Tax Library is essential for anyone who needs
comprehensive and updated guidance on British taxation.
It provides practical information and guidance for business and tax advisors with comprehensive answers to all
your British tax questions.
As a subscriber, you’ll receive Tax Tracker News, which
delivers customized news daily via email and your own
personalized web page, with direct links to full-text
primary source material and CCH editorial analysis. You’ll
also receive Weekly Tax News, a detailed newsletter that
provides in-depth analysis of current issues in British tax
by noted tax practitioners.
The British Tax Library includes:
n The
British Tax Reporter — Authoritative commentaries
on the major UK direct taxes offering practical information and guidance on a wide range of topics:
– Company Tax
– Income Tax
– Inheritance Tax
– Tax on Chargeable Gains
– Bases of Taxes (features common to the
taxes covered)
– Key Issues on International Taxation
– Checklists Covering Day-to-Day Tax Planning
and Compliance Considerations
n The
Inland Revenue Manuals are the operations manuals for the Department of Inland Revenue. Under the
overall direction of Treasury Ministers, Inland Revenue
administers income tax, tax credits, corporation tax,
capital gains tax, petroleum revenue tax, inheritance
tax, national insurance contributions and stamp duties.
n Full text of
relevant cases, including Tax Cases, with
coverage beginning in 1875, and Commissioners’
Decisions, with coverage beginning in 1995
n British Tax
Legislation contains the full text of all UK
direct tax legislation, statutes, statutory instruments,
EC legislation, and an extensive range of extra
statutory material:
– Income Tax, Corporation Tax and Capital Gains Tax
– Inheritance Tax
– Stamp Duties
– Petroleum Revenue Tax
– VAT
– NIC
– IPT
– Landfill Tax
– Aggregates Levy
– Climate Change Levy
– Statutory Instruments
– European Material
– Extra-Statutory Material
– Added-Value Annotations (including history notes)
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
50
For more information visit CCHGroup.com
Canadian Federal Tax Libraries
Canadian Provincial Tax Library
The two Canadian Federal Tax Libraries give you the
option to choose from a variety of publications that cover
the federal tax laws of Canada.
The Canadian Provincial Tax Library provides a comprehensive source of information on taxation issues regulated by the provinces and covers all areas of provincial
taxation for each Canadian province and territory. Similar
arrangement of contents from province to province
makes for easy cross-reference between the jurisdictions.
Customize your subscription to include all provinces or
only the provinces you need.
Canadian Tax Reports
n Bulletins, Circulars and Rulings
n Income Tax Act and Regulations
n Canadian Tax Reporter Commentary
n Income Tax Forms and Guides
n Revenue Round Table
n Canadian Master™ Tax Guide
Canadian Tax Library with Cases
and CCRA Documents/Commentary
n Includes Canadian Tax
Reports (above) plus Dominion
Tax Cases plus CCRA Internal Documents
and Commentary
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
Your subscription includes Tax Tracker News, which
delivers customized news daily via email and your own
personalized web page, with direct links to related fulltext primary source material and CCH editorial analysis.
Topics Include:
n Amusement Taxes
n Corporation Taxes
n Fuel Taxes
n Gasoline Taxes
n Hotel and Motel Taxes
n Income Taxes
n Mining and Logging Taxes
n Capital Taxes
n Oil
and Gas Taxes
n Payroll Taxes
n Property Taxes
n Sales Taxes
n ...and more
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
Canadian Goods and Services Tax Reporter
Canadian Goods and Services Tax Reporter provides complete coverage of the Canadian Goods and Services Tax
(GST), with commentary and analysis, updates on legislation, proposed legislation and all related government documents.
Your subscription includes:
n Tax Tracker News,
which delivers customized news daily
via email and your own personalized web page, with
direct links to related full-text primary source material
and CCH editorial analysis
n Detailed
commentary and analysis of key GST issues,
accompanied by an extensive topical index and
sectional finding list
n Full text of
relevant laws, including the Excise Act,
the Tax Court of Canada and the Federal Court Act, plus
complete text of all pending amendments to the Excise
Tax Act and accompanying explanatory notes
n GST/HST Government
Documents, including Policy
Statements, Memoranda (including new Series) and
Technical Information Bulletins, along with handy links
to related legislation
n All
relevant forms and guides in PDF format,
where applicable
n Full text of
cases decided under the Excise Tax Act by
the Supreme Court of Canada, the Federal Court of
Canada, and the Tax Court of Canada
n Case
law query template to facilitate quick searches by
case name, date, judge, keywords or section number
n Government
Directory with addresses and phone
numbers of key personnel at the Canada Customs and
Revenue Agency and the Department of Finance
n The
GST Monitor, a monthly newsletter presenting
timely and thought-provoking articles and other
information indispensable to commodity tax practice
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
For more information call 1-888-CCH-REPS
51
COUNTRY-SPECIFIC TAXATION
Country-Specific Taxation
Country-Specific Taxation
Tax Planning & Compliance in Asia
COUNTRY-SPECIFIC TAXATION
Tax Planning and Compliance in Asia is a commentary-based resource for in-depth tax information on all
tax aspects of 11 countries in Asia, including China, Hong
Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines,
Singapore, Taiwan and Thailand. To ensure you’re relying on
the most accurate information, explanations are written by
leading tax practitioners in each country.
To streamline your workflow, references are provided
throughout to help you locate relevant legislation.
Recent tax changes are clearly highlighted and issues you
need to focus on are identified. In addition, finding tools,
including a comprehensive topical index, section finding
list and case table, are provided.
Topics Include:
n Introduction to Tax
Planning in Asia
Investment Framework
n Overview of Corporate Income Tax
n Overview of Personal Tax
n Tax Incentives
n Dealing with Tax Laws (in the jurisdiction)
n The Tax Compliance Environment
n The Role of Rulings
n Issues in Tax Deductibility
n Dealing with the Jurisdiction Without Creating a Taxable Presence
n Planning for an Inbound Investment
n Taxation of Services/Management Fees
n Tax Planning for the Outbound Investors
n Transfer Pricing in the Jurisdiction
n ...and more
n Overview of
Periodic Updates/
Daily Tax News
Topics Include:
n China Tax
n Consumption Tax
n Individual
n Tax
in Brief
Income Tax
n Foreign Enterprise
Income Tax
n Value-Added Tax
n Business Tax
Incentives
Special Zones
n Tax Treaties
n Customs
n Imports and Exports
Periodic Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
China Laws for Foreign Business
China Laws for Foreign Business — Taxation and Customs is a valuable resource for those in negotiations with
Chinese business organizations and government departments. The library provides a comprehensive collection
of Chinese taxation and customs laws that affect foreign
businesses operating in China.
China Laws for Foreign Business — Taxation and Customs
is published by CCH Asia Pacific, with editorial consultation
provided by a team of experts in China’s legal system, ensuring the most reliable, accurate translation of regulatory material available. Also included is Tax Tracker News, which delivers
customized news daily via email and your own personalized
web page, with direct links to related full-text primary source
materials and CCH editorial analysis.
The library is organized into taxation and customs sections.
Topics Include:
TAX
RESEARCH
NETWORK
China Tax and Customs Tax Law Guide
Written by a team of experts in China’s tax and customs
system, China Tax and Customs Tax Law Guide gives a
practical interpretation of the current system and a clear
understanding of how it has developed to date.
This commentary is an essential guide for anyone doing
business in China, with clear and concise explanations of the
Chinese tax and customs laws and regulations, and crossreferences to China Laws for Foreign Business — Taxation
and Customs for the most complete research possible.
52
Regular updates ensure that all the information you’re
relying on covers the most recent and pertinent legislation. Various forms used by China taxation and customs
authorities are also provided.
Taxation
n Individuals
n Industrial — Commercial
n Foreign Enterprises
n Joint Ventures
n Vehicles and Vessels
n Accounting
n Other Matters
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
For more information visit CCHGroup.com
Customs
n Imports/Exports
n Licensing
n Inspections
n Quarantine
n Vessels — Aircraft
n Exhibitions — Trade Samples
n Resources — Petroleum
n Other Matters
Country-Specific Taxation
Japan-U.S. International Tax Transactions
Japan-U.S. International Tax Transactions is the only resource of its kind for complete, comprehensive guidance on the
tax ramifications of common business transactions involving U.S. and Japanese companies. It takes a transactional approach, addressing on a practical level the tax issues likely to be faced by practitioners.
Topics Include:
n Leasing
Pricing
n Securities Transactions
by Corporations
n Securities Transactions
under the Japanese Income
n Tax
Haven Countermeasures
1 Loose-Leaf Volume
Semi-Annual Updates
Tax Law
n Foreign
PRINT
Exchange Transactions
n Sources of
Updates — Approx. 2 Per Year/
Daily Tax News
Income
n Foreign Tax Credit
TAX
RESEARCH
NETWORK
Latin American Tax Library
Latin American Tax Library provides outside-authored explanations by noted tax practitioners from major law and accounting firms and tax treaties for 10 Latin American countries: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador,
Mexico, Peru, Uruguay and Venezuela. Your subscription includes Tax Tracker News, which delivers customized news daily
via email and your own personalized web page, with direct links to related full-text primary source material and CCH
editorial analysis. You’ll also receive Global Tax Briefing, our quarterly newsletter that covers ground-breaking topics like
transfer pricing penalties, royalty trademark issues, and more.
Coverage for each country includes the following topics:
n Related
News and Commentary, with news, analysis
and commentaries on current tax developments,
written by expert Latin American tax practitioners
n Country Commentary:
– Executive Summary
– General Information
– Legal System and Business Regulation
– Taxation System
– Administration of the Tax Laws
– Income Tax
– Business Assets or Net Worth Taxes
n Tax Treaties
and Other Documents, with tax treaties
of each country and other important tax-related
documents
n Handy
Finding Devices, including a glossary, topical
index and official document lists
Periodic Updates/
Daily Tax News
– Value Added Tax (VAT)
– Social Welfare Contributions
– Transfer Taxes
– Excise Taxes
TAX
RESEARCH
NETWORK
– Customs Duties
– Other Taxes
For more information call 1-888-CCH-REPS
53
COUNTRY-SPECIFIC TAXATION
n Transfer
Country-Specific Taxation
Mexican Tax Library
Mexican Tax Guide
Turn to this one-of-a-kind guide for practical analysis
of Mexican tax laws. You won’t find another resource
with this level of detail – not even in Mexico! Authored
by Jaime González-Bendiksen of Baker & McKenzie, the
Guide includes:
n Foreign
n Complete
Unlike other translations that come without reference
tools, Mexican Tax, Customs and Foreign Investment
Laws has an extensive topical index with the law, regulations and annual general rules fully cross-referenced.
explanatory coverage of income, asset,
value-added tax laws, federal fiscal code and Mexico’s
administration of its tax system
COUNTRY-SPECIFIC TAXATION
n Discussions of
recent tax reform packages and
historical trends
n Step-by-step
examples of complex calculations,
including:
investment law
n Maquiladora decrees
n Fiscal
Miscellaneous Resolution and General Rules for
Foreign Trade (i.e., annual general rules)
1 Loose-Leaf Volume
At Least 4 Updates
Per Year
PRINT
At Least 4 Updates
Per Year
Daily Tax News
TAX
RESEARCH
NETWORK
– Inflationary adjustments
– CUFIN balance and dividend distributions
– Income, asset and value-added tax computations
n In-depth
analysis of Customs, maquiladora and foreign
investment legislation
n Official
English-language versions of all of Mexico’s tax
treaties or expert translations of treaties not drafted
in English
4 Updates Per Year
Daily Tax News
1 Loose-Leaf Volume
4 Updates Per Year
TAX
RESEARCH
NETWORK
PRINT
This one-volume, loose-leaf reporter is comprised of
authoritative English translations of Mexico’s tax laws, as
well as laws concerning customs and foreign investment.
When combined with the Mexican Tax Guide, it provides
both law text and detailed explanations for accurate and
complete answers to Mexican tax issues. Translations of
new legislation are promptly provided to ensure that you
are working with the latest law text.
The publication includes professional translations of
the following:
asset and value-added tax laws,
regulations and transitional articles
n Federal
Fiscal Code and regulations
n Customs
54
This electronic newsletter is unsurpassed for coverage of
what’s important to U.S. businesses that trade with or have
operations in Mexico. This news and information source
provides the big picture of the Mexican tax and legal environment:
n Feature
articles and practical insights from leading
practitioners
n A
Mexican Tax, Customs and Foreign
Investment Laws
n Income,
Mexico Law & Business
Report Newsletter
monthly tax update
n ...and
more
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
The Mexican Tax Library subscription also
contains: Mexico’s Tax Treaties, Mexican
Customs Guide and Mexican Foreign Investment
Guide. Ask your CCH Account Representative
for details.
law and regulations
For more information visit CCHGroup.com
Financial and Estate Planning
This comprehensive resource provides the full text of the
Internal Revenue Code and Treasury regulations on federal estate, gift, and generation-skipping taxes, allowing
you to make informed, accurate decisions.
n You also get full-text reporting of federal court decisions
and IRS rulings, including selected private letter rulings,
and pending legislation — keeping you current with the
latest information.
n CCH
Explanations are integrated within the official
material to provide you with the law, what it means
and how to apply it — all in one place.
Weekly Updates/
Daily Tax News
5 Loose-Leaf Volumes
Weekly Updates
PRINT
TAX
RESEARCH
NETWORK
Financial and Estate Planning
This comprehensive guide covers all stages of estate
planning — from development to administration.
It includes:
n Productivity tools that
assist you in the planning process with detailed explanations, strategies, and planning
aids for income, estate and gift tax planning, general
investment planning, insurance planning, pension and
retirement planning, and estate administration
n Cutting-edge
guidance on the latest financial and
estate planning trends
advice from Sidney Kess, Consulting Editor, and
an Advisory Board of leading practitioners representing
law, accounting, insurance, investment, financial and
retirement planning
U.S. MasterTM Estate and
Gift Tax Guide
n Clear,
comprehensive explanations of the law relating
to federal estate, gift and generation-skipping transfer
taxes provide you with the practical guidance
you need.
n Timely discussions of
recent law and regulation
changes, court decisions and IRS rulings give you
quick answers to your estate and gift tax questions.
Annual Updates
BOOK
FinEst CalcsTM
This electronic productivity tool is designed exclusively
for professionals who perform estate planning and
related functions. It automates and consolidates financial
and estate planning calculations and provides graphical
representation in one product.
n More than
20 separate calculations cover tax, split
interest transfers and retirement and financial areas.
n The
calculators may be modified to accommodate
a variety of computational options — so you’re not
locked into default settings.
n Each
calculation has three different scenarios displayed
side-by-side — allowing for “what-if” planning.
n A
graphing capability allows you to display or print
the results.
n Timely
n Forms,
client communication letters, checklists and
sample documents designed by experts and used in
practice
TAX
RESEARCH
NETWORK
n Estate Planning Review
(also available for separate
purchase) and Ideas & Trends newsletters
Monthly Updates/
Daily Tax News
4 Loose-Leaf Volumes
Monthly Updates
PRINT
TAX
RESEARCH
NETWORK
For more information call 1-888-CCH-REPS
55
FINANCIAL AND ESTATE PLANNING
Federal Estate and Gift Tax Reporter
Financial and Estate Planning
Estate Planning Expert Library™
FINANCIAL AND ESTATE PLANNING
The Estate Planning Expert Library™ is an exclusive
estate planning resource written by experts, for experts.
It’s a powerful combination of leading estate planning
treatises, integrated with expert CCH analysis and
primary source material, useful practice tools, daily tax
news, and more.
Designed with your particular workflow in mind, the
Estate Planning Expert Library will assist you in all
areas of your practice — from client counseling, research
and planning, to drafting and compliance. All content
is integrated so you can easily move between analysis,
coverage of current developments and primary sources.
The Library is organized into modules, including Estate
Planning and Drafting, Charitable Planning, Elder Law
Planning, and Trust and Estate Administration, allowing
you to customize your own library.
Estate Planning and Drafting
n Estate Planning,
by James Casner and Jeffrey N. Pennell
— Encyclopedic coverage of estate planning practice
n Price on Contemporary Estate Planning,
by John R. Price
— A core resource and reference tool covering the
principal tenets of estate planning
n Drafting the Estate Plan: Law and Forms,
by David A.
Handler and Deborah V. Dunn — Covers transfer tax
and trust laws and examines the pitfalls and planning
opportunities presented by the law
n Multistate and Multinational Estate Planning,
by
Jeffrey A. Schoenblum — Explores the legal aspects
of individual wealth transfers across state and
national boundaries
Charitable Planning
n Taxwise Giving
— Conrad Teitell’s monthly newsletter
presenting topics of interest to the philanthropic
community, as well as tax law changes affecting
charitable giving, including planning techniques and tips
n Outright Charitable Gifts,
by Conrad Teitell —
Comprehensive coverage on outright charitable gifts,
including tax and reporting compliance rules for individuals, partnerships and corporations
n Deferred Giving,
by Conrad Teitell — Comprehensive
coverage of the income, gift, estate and capital gains
tax implications of deferred giving techniques
n Planned Giving,
by Conrad Teitell — Comprehensive,
practice-oriented explanations of the tax rules for
outright and deferred giving and how they relate to an
overall development program
Trust and Estate Administration
n Income Taxation of Fiduciaries & Beneficiaries,
by Byrle
Abbin — Practice-focused discussion of the state law
trust accounting rules, as well as Subchapter J of the
Internal Revenue Code, regarding the income taxation
of trusts and estates
n Federal Income Taxation of Estates, Trusts &
Beneficiaries, by M. Carr Ferguson, James J. Freeland
and Mark L. Ascher — Step-by-step guidance for
preparing the decedent’s final return, characterization
of income in respect of a decedent, and computation
of distributable net income (DNI)
n Loring: A Trustee’s Handbook,
edited by Charles E.
Rounds, Jr. — Desk reference handbook regarded as
the most convenient, reliable and complete source for
trust advice
n Access to
perform plus III interactive federal and state
estate and gift tax forms and instructions
Elder Law Planning
n ElderLaw Report,
edited by Harry S. Margolis and
Kenneth M. Coughlin — This monthly newsletter keeps
elder law planning professionals current on the trends
and issues affecting senior clients, including Social
Security, Medicare, special need trusts, and more.
n ElderLaw Portfolio Series,
edited by Harry S. Margolis
and Julie A. Braun — Practice-focused discussions by
leading elder law experts tell you what you need to know
to meet the challenges of the evolving elder law practice.
The series covers Medicare, Medicaid, long-term care
insurance, retirement benefit distributions, Veterans’
benefits, and more.
n ElderLaw Forms Manual,
by Harry S. Margolis —
Practice-tested forms assist you in the representation
of older clients and cover such areas as managing the
elder law practice, estate and long-term care planning
advice, powers of attorney, medical directives, wills
and trusts, Social Security and Medicare.
n Charitable Lead Trusts,
by Conrad Teitell — Definitive
explanation of charitable lead trusts and unitrusts,
including sample trust agreements and forms
56
For more information visit CCHGroup.com
Financial and Estate Planning
Financial and Estate Planning Library
Current News and Trends
n Tax Tracker News — Our customizable news service,
delivered daily via email and your own personalized
web page
n Practitioner’s Strategies — Columns written by noted
estate planning practitioners on hot topics and emerging
trends help keep you current on new developments
n Estate Planning Review — A monthly newsletter that
covers financial and estate planning trends and
techniques to comply with the law
Practice Tools and Aids
n FinEst Calcs — Automates and consolidates financial
and estate planning calculations and provides graphical
representation — in one product
n Key Tax
Rate Data — Includes federal tables, rates and
credits, and transfer tax compendiums for all 50 states
and the District of Columbia
Estate Planning Client Letter Toolkit™ — Letters and correspondence on estate planning topics and other
issues related to transfer taxes, making communications
with clients quick and easy
n Estate Planning Election and Compliance Toolkit™
— Prepares ready-to-file election and compliance
statements on estate planning and related topics
n Teitell’s Portable Planned Giving Manual, by Conrad
Teitell — A handy reference manual covering all
aspects of charitable giving, including sample
documents and practice aids
n IRS Actuarial Factors — An interactive look-up tool that
instantly locates and returns the actuarial information
you need
n
n ...and
The Financial and Estate Planning Library provides
comprehensive coverage of financial and estate planning
issues. The publications offer a unique combination of the
text of the federal estate, gift, and generation-skipping
tax law, explanations of that law, and examples of how to
apply the law in real world situations.
In addition to the publications listed below, subscribers
receive Tax Tracker News,which delivers customized news
daily via email and your own personalized web page.
n Federal Estate & Gift Tax Reporter — In-depth analysis
related to federal estate, gift, and generation-skipping
tax law (Updated Weekly)
n Financial and Estate Planning — Covers all stages of
the estate plan, from development to administration
n U.S. Master™ Estate and Gift Tax Guide — Quick, concise
answers to federal and estate gift tax questions
n FinEst Calcs — Automates and consolidates financial
and estate planning calculations, and provides
graphical representation
n Internal Revenue Code — Full text of the current
Internal Revenue Code, including comprehensive CCH
code-amendment notes to allow tracking of changes
n Federal Tax Regulations — Full, official text of the
Treasury Department interpretations of the Internal
Revenue Code, including final, temporary and
proposed regulations
n IRS Estate Tax and Valuation Publications — Narrative
insight and guidance from the IRS’ viewpoint, including
IRS Pubs. 448, 904, 1457, 1458 and 1459
n perform plus III — Selected interactive federal and state
tax forms and instructions relating to financial and
estate planning
n Federal Estate and Gift Tax Report Letter — Highlights
current developments relating to federal estate, gift,
and generation-skipping laws (Updated Weekly)
n ...and
more
Monthly Updates
TAX
RESEARCH
NETWORK
more
Daily Tax News
TAX
RESEARCH
NETWORK
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FINANCIAL AND ESTATE PLANNING
Superior Content and Expert Guidance
n Analytical content on critical topic areas ensures that
you have the right answers to your estate planning
questions.
n Guidance in all key practice areas assists you with
client counseling, research, planning, drafting
and compliance.
n Complete primary source materials are provided,
including archival data, IRS Pubs. 448 and 904, which
are no longer issued by the IRS, as well as IRS Pubs.
1457, 1458 and 1459.
Financial and Estate Planning
Inheritance, Estate and Gift Tax
Reporter — State
Inheritance, Estate and Gift Tax Reporter — State
provides updated coverage of state inheritance, estate
and gift tax laws. This six-volume reference combines the
full text of the laws affecting these taxes — in all states,
the District of Columbia and Puerto Rico.
n Valuable, time-saving tools,
such as charts and
checklists, provide a snapshot of the various state laws.
FINANCIAL AND ESTATE PLANNING
n CCH
Explanations clarify pertinent laws, regulations
and decisions — showing you what they mean and
how they may be applied.
n The full text of
relevant state laws and annotations
to court decisions, Attorney General’s opinions, and
administrative releases are included in identical format
— for your state only (print) or for all 50 states, the
District of Columbia and Puerto Rico.
summarize each state’s law
and tax rates, while the All-State Treatise offers a quick
overview of the entire field.
Estate Planning Review
Stay on top of the latest financial and estate planning
trends with this invaluable monthly newsletter edited by
CCH editors in consultation with renowned expert Sidney
Kess and an Advisory Board of Practitioners. Estate
Planning Review reports and interprets the meaning and
planning implications of legislative, judicial and
administrative changes.
Each monthly issue covers a wide range of topics to keep
you in touch with current planning techniques and key
financial and estate planning developments. Other helpful features include a Table of Contents on the front page
of every issue and annual indexing (print only) — making
this newsletter perfect to keep on hand for future reference.
This valuable newsletter is included as part of the
Financial & Estate Planning Library and Estate
Planning Expert Library.
n All-State Compendiums
Inheritance, Estate and Gift Tax Reporter — State is the
perfect complement to the Federal Estate and Gift
Tax Reporter.
Monthly Updates
6 Loose-Leaf Volumes
Monthly Updates
PRINT
TAX
RESEARCH
NETWORK
Single states also available in print only.
Monthly Updates
Monthly Newsletter
NEWSLETTER
TAX
RESEARCH
NETWORK
New York Estates, Wills and Trusts
Many professionals will find this loose-leaf reporter
indispensable.
n Essential
statutory provisions for trust and estate
practice in New York are published in full text and
effectively organized for easy access.
n Quarterly
reports offer the latest coverage of important new law provisions and amendments, plus current
court decisions back referenced by paragraph number
to pertinent law sections, to ensure that you’re
working with only the most up-to-date information.
Topics Include:
n Guardianships
n Intestate Succession
n Trusts
and Estates
n Fiduciaries
n Will
— Rights, Powers, Duties and Limitations
Interpretation and Construction
n Estate
and Trust Administration
1 Loose-Leaf Volume
Quarterly Updates
PRINT
58
For more information visit CCHGroup.com
Financial and Estate Planning
Wealth Management Library
Current News & Trends
The Wealth Management Library is a valuable resource
for professionals offering wealth management planning
advice to their clients.
The Wealth Management Library contains a variety of
news services and publications to help keep you up-todate with the latest news, developments and trends.
The Wealth Management Library includes the following
topic modules:
n Tax Tracker News
Planning
n Individual Tax
n Planning Articles
Planning
n Executive Compensation
n Retirement
Planning
n Transfer Tax
n Asset
n Life
and Post-Mortem Planning
Protection
Primary Source Material
Insurance
Tools
Sample financial and estate planning forms, checklists,
tables, charts and worksheets help guide you through
your planning.
n The
Client Letter Toolkit makes communicating with
your clients quick and easy.
n FinEst Calcs
gives you more than 20 calculators to
automate and consolidate financial and estate planning information and provide graphical representation.
n The
Election and Compliance Toolkit prepares readyto-file election and compliance statements on tax
planning related topics.
n Answer
— Stay up-to-date with professionally
written articles relating to the hottest issues in wealth
management. Includes articles from TAXES — the Tax
Magazine®, the Journal of Retirement Planning, the
Journal of Practical Estate Planning, and more.
Books — Includes Executive Compensation
Answer Book, Individual Retirement Account Answer
Book, Qualified Domestic Relations Answer Book, Roth
IRA Answer Book, Estate and Retirement Planning Answer
Book, and Financial Planning Answer Book.
The Wealth Management Library includes Internal
Revenue Code and Regulations, IRS Publications, U. S. Tax
Cases and Tax Court Cases, Letter Rulings & IRS Positions,
and Rulings and Other Documents.
Integration
n CCH@Hand
— This revolutionary search tool allows
you to look up tax answers, check citations, and even
copy research information into your emails and
Microsoft® Office documents — all without interrupting your workflow.
Daily News
TAX
RESEARCH
NETWORK
For more information call 1-888-CCH-REPS
59
FINANCIAL AND ESTATE PLANNING
n Investment
— Our customized daily news service
is delivered to you via email or your own personalized
news web page.
Financial and Estate Planning
ViewPlan® Advanced
FINANCIAL AND ESTATE PLANNING
ViewPlan® Advanced is a powerful and versatile software package that is designed for planning professionals
who concentrate on estate planning in their practice.
ViewPlan Advanced enables you to achieve maximum
productivity and produce professional results in a seamless, complete estate planning environment.
With easy input and manipulation, you can quickly generate sophisticated reports and graphs in one planning
environment to present different actuarial, charitable
and intra-family wealth transfer planning techniques to
your clients.
n Review
proposed estate plans and provide dynamic
visual presentations of each plan to your clients.
n View
changes within scenarios in just one click.
n Adjust
state estate tax rates according to your projections and customize state tax formulas with additions,
deductions or credits.
n Illustrate the
benefits and consequences of incorporating irrevocable life insurance trusts (ILITs), family
limited partnerships (FLPs), gifting strategies and
discounting techniques.
n Plan inter vivos or testamentary estates with equal ease.
n Reinforce your
recommendations with real-time
answers to your clients’ questions.
n Present your
clients with vivid, colorful graphics that
further emphasize your recommendations.
n Share
information between ViewPlan Advanced
and HotDocs.
n Export data
and reports to Microsoft® Word documents
and PDF files, and share this information with clients.
a customized disclaimer that displays up to four
lines of text in the Disclaimer Field at the bottom of
report pages.
n Charitable Gift Annuities
n Grantor
Retained Annuity Trust — GRAT
n Grantor
Retained Unitrust — GRUT
n Qualified
n Grantor
Personal Residence Trust — QPRT
Retained Income Trust — GRIT
n Private Annuity
n Installment Sales
n Self-Canceling
Installment Notes — SCIN
Helpful Tools
n State Law Builder
— Allows you to adjust state estate
tax rates to suit your needs, with year-by-year customization whenever the federal estate tax state death tax
credit table is used. Its pre-set state categories follow
the Economic Growth and Tax Relief Reconciliation Act
of 2001 (EGTRRA) or Pre-EGTRRA laws. Built-in default
settings are keyed to current state law, with the
flexibility to adjust or override the rates.
n Calculation Log
— Creates an audit trail and allows
planners to actually see how the program arrived at
given results and quickly identifies input errors.
n Quick Plan
— Provides you with an easy way to quickly
enter details about your clients’ estates. You’ll have the
ability to add multiple beneficiaries or assets on one
dialogue screen, making the need for entering
individual asset information a thing of the past.
n Scenario Menu
— Allows you to view a scenario and
do quick “what if” changes right in that same scenario.
Make revisions, modify tax assumptions, include or
exclude gifts, all with the click of a mouse.
n Add
n …and
CD -ROM
more
Advanced Asset Transfer Techniques
With ViewPlan Advanced you can enter, calculate, analyze, compare, and illustrate popular actuarial, charitable
and intra-family wealth transfer techniques.
n Charitable
Remainder Annuity Trusts — CRAT
n Charitable
Remainder Unitrusts — CRUT
n Pooled
Income Funds — PIF
n Charitable
Lead Annuity Trusts — CLAT
n Charitable
Lead Unitrusts — CLUT
60
For more information visit CCHGroup.com
Practice Areas
Mergers & Acquisitions
Expert Library™
– Stepped-up basis vs. carryover basis for acquired assets
– Deductibility of transaction costs
– Deductibility of post-acquisition environmental
cleanup and asbestos removal costs
– Allocating to non-compete covenants and other
intangibles
– SEC considerations
– …and more
The Mergers & Acquisitions Expert Library™ is an integrated collection of key works by Martin D. Ginsburg and
Jack S. Levin, the nation’s top experts in the area of mergers
and acquisitions.
Only the Mergers & Acquisitions Expert Library has:
n Expert-written, analytical and investigative content
from Martin D. Ginsburg and Jack S. Levin, the industry’s
leading authorities for in-depth, reliable answers
n Tax Tracker News, the CCH customized daily
news service delivered via email and your own
personalized web page; and the M&A Tax Report newsletter, a monthly review of the latest taxes, trends and
techniques to keep you current with important issues
n Thorough coverage of mergers and acquisitions issues,
“hot” topics and trends, current news and expert
references — all in one place
The content within the Mergers & Acquisitions Expert
Library is integrated and designed to follow your
particular workflow. You’ll move easily from news to
expert analysis and guidance to primary source documents,
including the Internal Revenue Code and Regulations.
Analytical Materials
Mergers, Acquisitions and Buyouts, by Martin D. Ginsburg,
Esq., and Jack S. Levin, Esq. — Provides you with the dealmaking strategies that will ensure the best financial and
tax benefits for your clients. Mergers, Acquisitions and
Buyouts covers not only the federal income tax aspects
of acquisitions, but also the many other aspects of
corporate acquisitions, including state corporate law,
securities law, accounting, fraudulent conveyance law,
and more.
guidance on every aspect of structuring a
winning transaction, including detailed coverage of the
pertinent topics that affect your clients:
– Taxable vs. tax-free acquisitions
– Double tax vs. single tax on sellers
n
In-depth analysis of typical transaction permutations
and hundreds of real-life examples
n
Easy-to-follow checklists and flow charts to ensure that
you adhere to all the proper steps
n Well-written
model agreements geared to your clients’
particular interests
n Clauses tailored for,
and tested under, various
individual situations
n
Precise contract language to use for all the variations
you may encounter
Structuring Venture Capital, Private Equity and Entrepreneurial Transactions, by Jack S. Levin — Provides tax
professionals with all the detailed strategies needed
to minimize tax and other liabilities, maximize clients’
returns, and avoid a myriad of legal pitfalls. You’ll find a
dynamic transaction-by-transaction approach, offering
unparalleled coverage of the tax, SEC, corporate, accounting, HSR, bankruptcy and economic consequences
of every type of transaction.
Capitalize on Mr. Levin’s proven strategies to:
n Select the best business entity, whether C or S corporation,
partnership, or LLC
n Demand and design economically suitable, tax-wise
securities, including common and preferred stock, subordinated debentures, convertibles, warrants, or options
n Obtain the most favorable tax rate
n Choose the most advantageous form for an acquisition
to minimize the seller’s tax and maximize the buyer’s
asset tax basis
n …and more
n Step-by-step
Daily News
TAX
RESEARCH
NETWORK
For more information call 1-888-CCH-REPS
61
PRACTICE AREAS
The Mergers & Acquisitions Expert Library is the
perfect resource for sophisticated tax professionals
who need expert guidance — and who want to improve
their efficiency and productivity at the same time. Mr.
Ginsburg and Mr. Levin bring you their expert insights
and lead you through every aspect of mergers and
acquisitions law — from structuring winning transactions,
to selecting the best business entity, establishing venture
capital, and more.
Practice Areas
Business Entity Planning Library
Partnership Tax Planning and Practice
The Business Entity Planning Library is a combination
of convenience and expertise in analyzing and comparing
the primary business entities used by small and mediumsized businesses. The Library combines all of the publications listed below, giving you everything you need to
work faster and more efficiently.
Written by CCH tax law editors, in close collaboration
with consultant Charles R. Levun, Esq., Partnership
Tax Planning and Practice is a guide containing up-todate, comprehensive coverage of tax issues that impact
partnerships/LLCs. The easy-to-understand explanations
contain practical tax planning ideas and choice of
entity considerations, as well as sample election and
compliance forms.
n You
select the entity material that meets the demands
of your practice and business.
n The
Library provides the best explanations of the
primary entity structures that matter most to you
— written by practicing experts and CCH tax editors.
necessary supporting authority is included for
you to make well-informed decisions — the Internal
Revenue Code, federal tax regulations, IRS Rulings, case
law and other relevant federal and state material.
PRACTICE AREAS
n The
n Choice of
Entity at a Glance presents a concise overview that compares the entities, offers explanations
of the advantages and disadvantages of each business
entity, and more.
Your Subscription Includes:
n The Limited Liability Company Guide
n S Corporations Guide
n Partnership Tax Planning and Practice
n Choice of Entity at a Glance
n LLC Advisor monthly newsletter
n Partnership Tax Watch monthly newsletter
n S Corporations Guide monthly newsletter
Monthly Updates/
Daily Tax News
TAX
RESEARCH
NETWORK
Subscription includes the monthly Partnership Tax Watch
newsletter which covers key new developments, and Mr.
Levun’s “Partner’s Perspective” on selected new developments.
n Explanations updated monthly to reflect
new developments
n Monthly planning articles by recognized experts integrated into explanations
n Explanations containing numerous examples, practical
planning points, cautions and checklists
n Code provisions, Committee Reports, Regulations, IRS
Rulings and court cases that pertain to partnerships
n State law summaries for partnerships, LLCs and LLPs
n ...and more
2 Loose-Leaf Volumes
Monthly Updates
TAX
RESEARCH
NETWORK
PRINT
Limited Liability Company Guide
Arranged in a topical format, the Limited Liability
Company Guide offers guidance on federal income tax
planning and compliance issues and covers state tax and
business law requirements. Written with Susan Kalinka,
JD, as consulting editor, this detailed reference is a
practice-oriented guide that includes:
n LLC Advisor
n Tools
S Corporations Guide
The S Corporations Guide supplies comprehensive
analysis of the tax laws that apply to S corporations and
their shareholders. Includes expert, practical explanations, the full text of IRS rulings and court decisions that
impact S corporations, state law summaries, filled-in
forms for guidance on compliance issues, planning aids
and blank IRS forms. Also includes S Corporations Guide
monthly newsletter.
1 Loose-Leaf Volume
Monthly Updates
PRINT
62
monthly newsletter
such as sample articles of organization and LLC
operating agreements
n Explanations
about forming, operating, and
terminating LLCs, special uses for LLCs, and more
2 Loose-Leaf Volumes
Monthly Updates
PRINT
TAX
RESEARCH
NETWORK
For more information visit CCHGroup.com
TAX
RESEARCH
NETWORK
Practice Areas
Real Estate Tax Commentaries is the only standalone
electronic real estate tax product that provides expert
analytical coverage of various types of real estate transactions, combined with links to source materials and a
daily news feature that can be customized to suit a tax
practitioner’s specific needs. Key features include:
n Clear
analysis of the law, regulations and relevant
court and IRS rulings, and links to source materials
n Practice tools to
help you understand complex topics,
make decisions, comply with statutes and regulations,
and communicate with clients
n Expert-authored
core content, with insights and guidance in core real estate issues
n Integration of
analysis, news and source documents for
a powerful, one-stop real estate tax research tool
Each title focuses on a specific topic with the experts
providing easy-to-follow analysis, planning notes,
comments, cautions, and examples that clarify the
practical application of the law. Helpful practice tools are
also included.
Titles Include:
n Like-Kind Exchanges Under Code Sec. 1031,
by
Nancy N. Grekin
n Real Estate Investment Trusts,
by James M. Lowy,
Michael G. Frankel, Robert D. Schachat and
Robert J. Crnkovich
n Taxation of Capital Gains and Losses,
by John H.
Birkeland and David L. Cameron
n Mortgage Foreclosures, Repossessions and Debt
Modifications, by Thomas G. Manolakas
n Personal Residences: Purchase; Sale; Mortgage
Financing; Business Use, by Thomas G. Manolakas
n Tax Consequences of Leases and Improvements,
by Michael E. Shaff
n Purchase and Construction of Real Estate Assets,
by David F. Windish
n Tax Aspects of Installment Sales,
by Susan Kalinka
n U.S. Real Property Investments of Nonresidents,
by Richard E. Andersen
Daily Tax News
This library provides expert analytical coverage of key
tax practice and procedure issues, combined with links
to source materials, a dedicated journal, Journal of Tax
Practice and Procedure, and Tax Tracker News, our daily
news service that can be customized to suit your needs
and practice. Among the library’s key features are:
n In-depth
analysis of pertinent topics and clear explanations of emerging and changing areas of IRS practice
n Easy-to-follow
expert analysis, with each title concentrating on a specific procedural topic
n Helpful
planning notes, comments, cautions and examples to clarify the practical application of the law
n Integration of
analysis, news and source documents
Tax Practice and Procedure Commentaries includes:
n Examination and Appeals Practice,
by Greta P. Hicks
n IRS National Office Practice,
by Joni D. Larson
n Income Tax Audit Strategies,
by Charles P. Rettig
n Practical Guide to Resolving Your Client’s Tax Liabilities,
by Kenneth C. Weil
n Innocent Spouse Relief,
by Theodore D. Peyser
n Collections: Installment Agreements and Offers in
Compromise, by Paul W. Raymond
n Practitioner’s Guide to IRS Tax Penalties, by Robert J. Collins
n Civil Tax Litigation, by Richard J. Sideman and Steven Katz
n Federal Tax Practice Standards,
by Arthur J. (Kip)
Dellinger, Jr.
n Retirement Plan Benefits and QDROs in Divorce,
by
Timothy Voit
n Forming the Exempt Organization — Form 1023 Preparation,
by Marshall A. Glick
n Classification of Workers: Employee v. Independent
Contractor, by CCH Editorial Staff
by Thomas G. Manolakas
n Mortgage-Backed Securities,
Tax Practice and Procedure
Commentaries
n Understanding IRS Communications, by CCH Editorial Staff
Source Documents Include:
n Internal
Revenue Code
n Federal Tax
Regulations
n IRS Circular
230
n IRS
Penalties Handbook
n ...and
Daily Tax News
more
TAX
RESEARCH
NETWORK
TAX
RESEARCH
NETWORK
For more information call 1-888-CCH-REPS
63
PRACTICE AREAS
Real Estate Tax Commentaries
Practice Areas
Nonprofit Organizations Library
The Nonprofit Organizations Library gives you the
flexibility and search capabilities to access CCH Explanations related to planning and compliance issues. It
also includes a monthly newsletter devoted to exempt
organization issues, and a library of full-text federal
source material — Internal Revenue Code, regulations,
IRS guidance and cases.
PRACTICE AREAS
The library is organized into two modules that focus on
pertinent nonprofit areas — Tax Planning for Nonprofits
and Accounting and Audit for Nonprofits.
The Exempt Organizations Reporter is the cornerstone
of the Nonprofit Organizations Library. The Reporter
provides the timely information needed to accurately
answer long-range planning and compliance questions.
This is the only resource that provides the complete tax
background needed to effectively structure and advise
organizations in the nonprofit sector.
The Nonprofit Organizations Library provides the
following resources in the Tax Planning for Nonprofits
module:
n Exempt Organizations
n The
Reporter
n Multistate Guide to Regulation and Taxation of
Nonprofits, by Steven D. Simpson
Kathryn W. Miree
n State
by Conrad Teitell
Exempt Laws and Explanations
n Internal
Revenue Manual, including the Exempt
Organizations Tax Manual, Exempt Organizations
Determinations Manual, and the Private
Foundations Manual
n IRS Technical
n Select
Instruction Program
IRS Publications
n perform plus III,
an interactive forms service that
provides the most extensive collection of interactive
federal and state exempt-related forms to meet the
compliance requirements of nonprofits
n Full text of
n Complete
64
n Interactive Charts
n Checklists
The Accounting and Audit for Nonprofits module offers a
variety of planning, auditing and risk management tools
and information, plus authoritative content and expert
insights on the pertinent audit and accounting issues.
TAX
RESEARCH
NETWORK
Exempt Organizations Reporter
The print Exempt Organizations Reporter provides the
complete tax background you need for structuring and
advising organizations in the growing nonprofit sector.
n Monthly
updates keep you current on legislative and
regulatory changes, rulings, cases and other
new developments.
Explanations clarify complex federal rules,
including comments, planning notes, practical analysis,
cautions and examples.
n The
by Jerry J. McCoy and
n Portable Planned Giving Manual,
Letters
n CCH
Tax-Exempt Advisor newsletter
n Family Foundation Handbook,
n Client
exempt-related cases and rulings
Tax-Exempt Advisor newsletter reports monthly
developments with feature articles authored by
industry experts.
Volume 1 — State Law includes full text of every state
nonprofit corporations act, state registration and reporting requirements plus summaries of state charitable
deductions and exemptions.
Volume 2 — Federal Tax Law covers provisions of the IRC
pertaining to tax-exempt organizations, including
explanations, regulations, and committee reports
and annotations.
Volume 3 — New Developments keep you up-to-date
with official materials affecting tax-exempt organizations.
PRINT
IRC and federal tax regulations
For more information visit CCHGroup.com
Improve my productivity
Address my staffing challenges
Increase the value I deliver clients
Keep me compliant
Save me time and money
Help me meet filing deadlines
Let me focus more on my clients and
less on my workload
I needed solutions to:
Streamline my business processes
Improve my efficiency
And CCH delivered:
ProSystem fx® Document
ProSystem fx® Engagement
ProSystem fx® Scan
CCH’s paperless solutions let you save, organize,
retrieve, and share all your documents electronically,
keeping you in complete control of your firm’s
information. Local and remote staff can access and
share files simultaneously to maximize collaboration,
workflow, and client services. Plus, you can readily
comply with critical retention standards and reduce the
time and operating costs attributed to paper overload.
What business need can we help you solve?
Please see pages 10–11 for more details.
Forms
perform plus III™
Federal Tax Forms
perform plus III™ is the most current, comprehensive and
highly functional library of tax forms available. Infinitely
faster and more convenient than traditional print products, this innovative electronic resource enables you to
locate, view, fill-out and print any of more than 15,000
federal, state and city tax forms and instructions, IRS
Publications and Practice Aids.
Federal Tax Forms is a handy compilation of income,
estate, gift, excise and employment tax forms,
supplementary schedules and official Internal Revenue
Service instructions. All of these forms are gathered
together in three convenient loose-leaf binders —
eliminating the need for maintaining an independent file
of tax forms. Timely, loose-leaf reports keep you up-to-date
with the latest revisions and annual versions of tax forms.
Purchase federal and/or state — you have the flexibility
to choose what best meets your practice needs.
The complete perform plus III includes WYSIWYG forms,
schedules and instructions for virtually every type of
return, and offers unbeatable, leading-edge functionality.
Calculations are performed automatically within the forms.
n Available on CD-ROM
with Internet updates between
disc releases, or in an all-Internet version.
FORMS
n Each
subscription includes current-year forms and
access via Internet to forms for two prior years.
n Modern
and configurable interface is easy to use, with
frames for blank forms, saved forms, year-of forms, and
jurisdictions on same screen.
n A
convenient search function and a forms list by
category help you quickly find the form you need.
n Text
is automatically sized to fit within a field,
preventing long text fields from being chopped off or
overwriting adjacent fields.
This convenient, desktop resource offers the following
helpful features:
n New
and amended forms are sent to you upon release,
giving you quick access to the latest forms.
n Forms
n Topical
and numerical indexes make finding the
appropriate form a breeze.
n A
handy tax calendar reminds you of filing dates.
n Report
letters offer brief summaries of all
new developments.
A separate division containing the full text of Internal
Revenue Service rules and procedures on the private
reproduction and printing of forms, the filing of returns
on magnetic tape, computer preparation of income tax
returns and related matters is included.
3 Loose-Leaf Volumes
Periodic Updates
n You can link directly from tax form lines to relevant
products and portions of official instructions for helpful
guidance on less familiar or more complex forms.
are printed full-size and ready to reproduce.
PRINT
n Pop-up
information on scannable forms, preprinted
forms requirements, and other relevant information is
displayed on forms.
n You
can save forms as PDF files, allowing integration
of perform plus III files into a document management
system, as well as email returns to clients.
n After
installation, you can access perform plus III from
your desktop rather than from Tax Research NetWork.
n Discs
are updated twice per month during tax season
to ensure that you have the most current tax forms
and instructions available.
n Available
as a standalone Internet product.
Periodic Updates —
Twice Per Month
During Tax Season
CD -ROM
66
TAX
RESEARCH
NETWORK
For more information visit CCHGroup.com
Ensure sales tax compliance and integrate
with my accounting system
Provide accurate and dependable tax rates
Cover all states
Provide comprehensive taxability decisions
Reduce the time it takes to file tax returns
Provide ZIP + 4 extensions
Assign rates by address and zip code
Lower my total cost of ownership
I need solutions that:
Eliminate the burden of tax compliance
Validate addresses
Maintain control of the final approval process
And CCH delivered:
CertiTAX®
ZIPsales® Returns
ZIPsales® Database
Sales Tax Load Utilities
CCH can relieve the worrisome burden of sales and use
tax compliance with fast, accurate, technology-driven
tools that ensure each transaction is taxed correctly
and your monthly returns are reported on time.
Whether you need tax rates, taxability decisions for
anywhere in the U.S. and Canada, or want to populate
and file tax returns right from your desktop, look to
CCH for easy-to-use solutions that will streamline all
areas of tax compliance for your company.
What business need can we help you solve?
Please see page 12 for more details.
Journals
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,
as well as new rules being developed in Washington, D.C.
n Tax Wire
Devoted entirely to the complex and evolving area of
tax practice and procedure, this 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.
n Tax Trends and Technology Corner
Edited by Claudia Hill, EA, ATA, MBA, the Journal of
Tax Practice & Procedure offers regular columns and
feature articles written by experienced tax practitioners.
It includes sections such as:
Packed with news you can use, TAXES — The Tax Magazine also offers regular informative features, such as:
— 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
— Designed to keep
you up-to-date on the latest trends in the tax world
and on the Internet
JOURNALS
Journal of
Tax Practice & Procedure
n Family Tax Planning and Practical Estate Planning
—
Focuses on key tax issues for individuals and families
n Business Tax Advisor
— Examines a wide range of tax
planning and compliance issues for businesses and
business transactions
n International Tax Watch
— For a look at the world of
tax beyond the U.S.
n Tax Meetings
— Informs you of upcoming tax
conferences and seminars
Published
Monthly
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n Examination
— Takes a close look at current trends
and issues, as well as changes in audit appeals,
employment tax and penalties
n Collection
— Covers the latest trends, topics, and
developments in collection compliance, enforcement,
collection appeals, penalties and bankruptcy-related
issues
n IRS Watch
— Keeps you up-to-date on changes related
to Congressionally-mandated IRS restructuring,
reorganization and technology issues
n Practice
— Covers such key topics as ethics and
standards of practice, tax practice case management,
and criminal tax practice
INTERNET
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Journals
Journal of Passthrough Entities
International Tax Journal
The 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.
Professionals engaged in international tax issues now
have a single source to stay connected with the latest
and most significant U.S. tax developments and their
impact on international operations. The International
Tax Journal also provides summaries of major tax
developments in foreign countries and current discussion
and analysis of planning opportunities and international
compliance topics.
Topics include:
n Estate
and succession planning
n Acquisitions, dispositions
n Real
and structuring techniques
estate and passthrough finance techniques
n State
law and state taxation of passthroughs
Archives to
All Back Issues
Published
Bimonthly
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Corporate Business Taxation Monthly
Corporate Business Taxation Monthly provides indepth 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:
n Tax
accounting
n Taxation of
n Corporate
compensation and benefits
reorganizations
n Multistate taxation
n 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.
Published
Monthly
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The Journal offers tax practitioners timely information
about U.S. taxation of international operations,
international taxation opportunities and pitfalls, and
strategies to enhance business decisions in the current
competitive global economy.
Along with extensive coverage of U.S. international tax
issues, the Journal provides subscribers with a wide variety
of information on foreign country-specific tax content,
with an emphasis on Europe, as well as vital coverage of
China, India and other critical tax jurisdictions.
Published on a bi-monthly basis, the International Tax
Journal provides critical analysis of important taxation
topics, such as:
n U.S. legislative, regulatory and administrative developments related to international business operations
n Foreign tax law and international compliance
n Economic developments and planning opportunities
Each issue of the International Tax Journal contains
focused columns including:
n Foreign Tax Credits
n International Partnerships, Joint Ventures and Hybrids
n International Tax Controversies
n Technology and Telecommunications
n Transfer Pricing
n Financing International Operations
n European Tax Policy
n Anti-Deferral Anti-Tax Avoidance
Each issue also features in-depth articles written by
international tax experts from leading international
law firms and accounting firms, large multinational
corporations, distinguished international tax law
professors, and former senior government employees.
Published
Quarterly
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JOURNALS
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.
Journals
Journal of Taxation of
Financial Products
Journal of Practical Estate Planning
The first journal devoted exclusively to the analysis of
the tax ramifications of financial products, this publication offers discussions on cutting-edge strategies and
industry-specific insights into regulatory developments,
state and local tax, and international tax issues.
JOURNALS
The Journal of Taxation of Financial Products emphasizes the tax treatment of hedges, identifying strategies
to maximize the tax-inclusive return for investment
vehicles and cross-border derivatives, and examining the
tax uncertainty from new derivative products. Co-edited
by Andrea S. Kramer, JD, and William R. Pomierski, JD,
it includes comprehensive, in-depth articles, along with
valuable advice and proven strategies from practicing
professionals.
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. It also
offers valuable advice from experienced practitioners
who provide sound, practical guidance to help simplify
even the most complex estate planning strategies.
Editors-in-chief are Barbara Culver, CFP, CLU, ChFC, and
John J. Scroggin, JD.
Regular columns and in-depth articles written by leading
experts in the field cover such topics as:
Topics include:
n Valuation
n High
n Philanthropic
net worth individuals
adjustment and strategies
estate planning
n International taxation
n Client-centered
n Regulatory
n The
n State
perspective
and local perspective
n Capital
n Advanced
and products
Archives to
All Back Issues
Published
Quarterly
INTERNET
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Journal of State Taxation
The Journal of State Taxation is the oldest and leading
publication of its kind, providing guidance, information
and creative tax planning strategies needed for
tackling problems involving state taxation. It offers
tax professionals comprehensive multistate taxation
information in the form of feature articles and multistate
charts and tables. New columns include “Apportionment
Issues,” by Mike Schadewald, “Nexus News,” by Maryann
Gall and Laura Kulwicki, “Sales Tax Corner,” by John
Healy and Bruce Nelson, and “State of the States,” by
Robert Sash and Brian Ertmer. Regular legislative alerts
will keep you up-to-date on state tax incentives, sales
tax exemptions and refund opportunities; plus proposed,
pending or recently enacted legislation.
70
advancements
planning strategies
Published
Bimonthly
Archives to
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INTERNET
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Journal of Retirement Planning
This publication is dedicated entirely to the complex
and evolving issues surrounding retirement planning and
includes valuable analysis of financial and estate planning techniques, new technologies and best practices for
building a successful retirement planning practice. It is
written by successful practitioners who meet with clients
face-to-face and offer advice every day.
Topics include:
n Insurance
n Asset
planning
allocation
n Estate
planning
n Technology
n Best
Published
6 Times Per Year
PRINT
philosophy of money and wealth
n Innovative technology
markets
n New developments: taxation
practice management
practices
Published
Bimonthly
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Journals
CPA Practice Management Forum
Federal Tax Course Letter
This monthly journal combines 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:
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:
n Comprehensive,
n Tax treatment of
n Practical
coverage of issues facing CPA firms during
turbulent times
n The
latest changes affecting the accounting industry
and how it impacts your firm now and in the future
n Monthly
coverage of the best ideas from the nation’s
leading CPA practices
n Ideas for
getting the most out of your staff
Published
Bimonthly
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non-statutory stock options when
company acquired
n IRS targets
non-statutory stock option used as
tax shelters
n New
reporting requirements reflect capital gains tax
rate changes
n Gain from sale of home ineligible for homesale exclusion
n ESOP’s
n IRS
stock redemption deductible dividend
clarifies deduction of various medical expenses
n Stock distributions satisfy business purpose requirement
n Three
JOURNALS
in-depth columns and articles written
by leading experts in the field
new safe harbors for like-kind exchanges
n Covenant
not to compete must be amortized over
15 years
Published
Bimonthly
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Public Accounting Report
M&A Tax Report
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.
Public Accounting Report (PAR) 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. Each issue
is packed with timely information you can use to
benchmark how your firm is performing. Topics covered
include breaking news, in-depth firm profiles, mergers and
acquisitions, office closings, auditor changes, and more.
Published
Bimonthly
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All Back Issues
INTERNET
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 M&A Tax Report a valuable asset to
your professional practice.
Published
Bimonthly
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Continuing Professional Education
CONTINUING PROFESSIONAL EDUCATION
CCH Learning Center
The CCH Learning Center is the powerful,
comprehensive and convenient way to earn continuing
professional education (CPE) credit. At the CCH Learning
Center, we recognize the value of continuing professional
education to educate and train your workforce, bring
added value to your clients or organization, and gain a
competitive edge in the marketplace.
n Practice-oriented
Keeping up with legislative revisions, regulatory changes
and industry developments is easy with compelling selfstudy CPE courses and CCH tax guidance to support you.
Online. Anytime. Anywhere.
n Expert
Through the CCH Learning Center, you can easily access:
n Online CPE
n Online
web-based self-study courses
audio seminars
With the CCH Learning Center, earning valuable CPE
credit is easy, online and designed to fit your particular
needs. Simply choose whichever learning and CPE option
is right for you.
72
n 24/7
access — Self-study courses are available 24
hours a day/seven days a week, and you’ll get immediate exam results and certification.
authors — Courses are written by leading practitioners who offer you real-world help. Our team of
professional analysts, editors and contributing authors
offer you authoritative and practical analysis and
interpretation to help you understand today’s complex
rules and regulations.
n A
grading for CCH print courses
n Individual
n CCH
subscriptions
course content — These courses
feature compelling and authoritative content in an
interactive and engaging environment, combined with
the power, speed and accessibility of the Internet.
wide range of up-to-date courses — More than 190
self-study courses in the entire CCH Learning Center
cover the latest tax, financial and estate planning and
accounting issues. And, new courses are being
continually added!
n Convenient
print courses available — Print out hard
copies of the courses with the click of your mouse
for easy review whenever and wherever you choose.
Courses are available in a PDF format for easy printing.
For more information visit CCHGroup.com
Continuing Professional Education
by QAS and NASBA
n Integrated
with Accounting Research Manager and
Tax Research NetWork for deeper research
n Free
sample courses available!
Online CPE Subscriptions
Choose the best solution for your particular needs and get
unlimited access to a complete library of CCH Learning
Center web-based CPE courses. A subscription allows
you to enroll in any course in your library at no additional
charge. You can even choose from our comprehensive
Core Library or one of our specialty libraries.
The Core Library — Includes an offering of more than 150
CPE self-study courses that cover the following areas:
n Accounting
and Audit
n Business Taxation
n California Taxation
n Individuals’ Taxation
n Tax
Return Preparation
n Tax Updates
n Wealth
Management
Specialty Libraries — These practice area-focused, selfstudy libraries are interactive and offer a broad range of
course levels on the key topic areas of accounting and
audit, sales and use taxation and tax return preparation.
n Accounting
and Audit — Covers a broad range of topics
and levels, including fraud, recently issued standards
and specialized areas
n Sales
and Use Taxation — Features the key sales and
use taxation issues to help you deal with this oftencomplex area of state taxation
n Tax
Return Preparation — Includes timely, line-by-line
guidance through the preparation of a variety of
federal income tax returns
n State Taxation
Library — Guides you through the most
significant laws, regulations, decisions and issues
affecting state taxation
n Wealth
Management Library — Provides authoritative,
comprehensive content to help professionals offer
practical wealth management planning advice to
your clients
n U.S.
International Taxation Library — Covers the basic
concepts and issues surrounding U.S. taxation of international transactions
Try a free course on the CCH Learning Center at
cch.learningcenter.com
Periodic
Updates
TAX
RESEARCH
NETWORK
Periodic
Updates
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Updates
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CONTINUING PROFESSIONAL EDUCATION
n Approved
Additional Publications
Pension Plan Guide
Access the resource with everything you need to set up,
revise, terminate, and manage a pension plan. The
Pension Plan Guide covers the rules affecting most
types of employee benefit plans, including the Pension
Protection Act of 2006. It delivers expert analysis and
explanation of the law, as well as key cases and rulings,
plus legislative developments.
ADDITIONAL PUBLICATIONS
The Full Text of All Relevant Legislation
Inside the Guide, you’ll find The Employee Retirement
Income Security Act of 1974 (ERISA), plus ERISA regulations and Committee Reports, along with rulings and
releases from the IRS, PBGC, DOL, SEC and other federal
agencies. The Guide also comes with a weekly newsletter
featuring news and updates.
Includes:
n Pension-
and benefits-related sections of the Internal
Revenue Code (entire IRC Internet only)
n Pension-related
n
74
handed down by the U.S.
Supreme, Appellate, and Federal District Courts, the
U.S. Tax Court, plus state courts
n Benefit
Practice Portfolios, as well as pension-related
IRS and DOL preambles dating back to 1975
n Code Relate,
a feature that links together code sections
with related information in regulations, Committee
Reports, explanations and New Developments
(Internet only)
n Pension Tracker,
a customized daily email news and
information service, absolutely free (Internet only)
n Pension and Benefits NetNews,
which has timely news
summaries with hyperlinked text (Internet only)
In addition, find out how you can “Plus” your order with
the Pension Library Plus. Contact your CCH Account Representative at 1-888-CCH-REPS for more information.
Weekly Updates
12 Loose-Leaf Volumes
Weekly Updates
IRS regulations
Selected retirement-related DOL and PBGC opinion
letters
n IRS
n Benefit-related decisions
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Payroll Management Guide
Capital Changes
The Payroll Management Guide helps you through your
day-to-day payroll issues and provides practical assistance with important tasks such as tax withholding and
garnishment. The Internet version of the Guide provides
the full text of the IRS Code and regulations, along with
the full text of state income tax laws and regulations,
including state outlines and explanations presented
cleanly for quick reference.
Capital Changes provides complete coverage of
corporate capital changes. When a company distributes
its stock or the stock of another company to its
shareholders, reorganizes, merges with another company,
changes its name or takes any other action that affects
its shareholders, that action is a capital change.
The Payroll Management Guide also features:
n Expert guidance on tax code, including citations
to the full text of pertinent payroll laws, IRS rulings
and court cases for further research
n
Federal and state withholding tables
n
Lookup tables of specific laws by jurisdiction
When you purchase the Internet version of the Payroll
Management Guide, you also receive Paycheck
Calculators, which help you quickly calculate the
gross and net pay variations resulting from changes to
withholding options, along with other key features. Free
subscriptions to the Federal and State Payroll Trackers and
Payroll NetNews are also included.
In addition, find out how you can “Plus” your order
with the Payroll Library Complete. Contact your CCH
Account Representative at 1-888-CCH-REPS for more
information.
8 Loose-Leaf Volumes
Weekly Updates
PRINT
Monthly Updates
Capital Changes helps shareholders and their advisors
understand these changes, especially the tax consequences. It supplies the facts and figures needed (such
as fair market values) to calculate either gains or losses
resulting from a taxable transaction, or adjustments to
the cost basis (using Basis Factors™) resulting from a
nontaxable transaction.
Users can quickly trace corporate actions affecting
equity securities through name changes, spin-offs,
mergers, recapitalizations and the like, over a single year
or several decades. Or, if a company does not exist today
as a result of bankruptcy, being acquired, or other event,
the Capital Changes historical product can provide
definitive answers about its disposition.
Topics Include:
n U.S.
Equities
n
Foreign Securities Traded in the U.S.
n
Expanding Foreign Coverage
n Taxability
n
Bond Coverage
7 Loose-Leaf Volumes
Weekly Updates
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INTERNET
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ADDITIONAL PUBLICATIONS
Additional Publications
INDEX
Index
Accounting Articles............................................................................ 23
Federal Tax Compliance Manual.......................................................17
Accounting Research Manager®.............................................38 – 39
Fiduciary Tax Guide............................................................................ 22
British Tax Library...............................................................................50
FIN 48 Manager™.............................................................................. 24
Business Entity Planning Library.....................................................62
Financial and Estate Planning.......................................................... 55
Business Incentives Guide................................................................28
Financial and Estate Planning Library............................................ 57
Business Strategies..............................................................................17
FinEst Calcs™ ...................................................................................... 55
Business Valuation Guide...................................................................21
GAAP Library.......................................................................................40
California/Federal Conformity Code.............................................. 32
GAAS Library....................................................................................... 41
Canadian Federal Tax Libraries.........................................................51
Global Transactions Library..............................................................44
Canadian Goods and Services Tax Reporter...................................51
GlobalVATOnline................................................................................49
Canadian Provincial Tax Library........................................................51
Governmental GAAP Library............................................................ 41
Capital Changes.................................................................................. 75
Governmental and Not-For-Profit Audit Library.........................42
CCH Learning Center.................................................................72 – 73
Guidebook to California Taxes......................................................... 32
China Laws for Foreign Business..................................................... 52
Information Returns Guide.............................................................. 18
China Tax and Customs Tax Law Guide.......................................... 52
Inheritance, Estate and Gift Tax Reporter — State......................58
ClientRelate™. ......................................................................................15
Internal Revenue Manual..................................................................20
Code and Regulations........................................................................ 18
International Accounting Library....................................................43
Corporate Business Taxation Monthly...........................................69
International Tax Commentaries.....................................................46
CPA Practice Management Forum...................................................71
International Tax Journal...................................................................69
Current Law Handybooks..................................................................21
International Tax Planning Library..................................................46
Engagement Library...........................................................................42
International Tax Treaty Expert Library™. ...................................... 47
Estate Planning Expert Library™............................................. 56 – 57
IRS Letter Rulings Reporter.............................................................. 19
Estate Planning Review.....................................................................58
IRS Positions . ..................................................................................... 19
Exempt Organizations Reporter......................................................64
IRS Publications.................................................................................. 19
Family Law Tax Guide........................................................................20
Japan-U.S. International Tax Transactions..................................... 53
Federal Estate and Gift Tax Reporter.............................................. 55
Journal of Passthrough Entities.......................................................69
Federal Excise Tax Reporter..............................................................20
Journal of Practical Estate Planning............................................... 70
Federal Tax Articles............................................................................ 23
Journal of Retirement Planning....................................................... 70
Federal Tax Audio Advisor..................................................................21
Journal of State Taxation.................................................................. 70
Federal Tax Course Letter..................................................................71
Journal of Taxation of Financial Products...................................... 70
Federal Tax Forms...............................................................................66
Journal of Tax Practice & Procedure...............................................68
Federal Tax Guide............................................................................... 16
Latin American Tax Library............................................................... 53
76
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Limited Liability Company Guide ..................................................62
State Tax Cases Reporter..................................................................30
Liquor Control Law Reporter ..........................................................30
State Tax Guide................................................................................... 29
M&A Tax Report..................................................................................71
State Tax Guidebook Subscription Library Plan...........................30
Mergers & Acquisitions Expert Library™.........................................61
State Tax Reporters............................................................................26
Mexican Tax, Customs and Foreign Investment Laws.................54
State Tax Review.................................................................................33
Mexican Tax Guide.............................................................................54
Tax Court Reports............................................................................... 18
Mexico Law & Business Report Newsletter..................................54
Tax Planning & Compliance in Asia................................................ 52
Multistate Corporate Income Tax Guide.......................................28
Tax Practice and Procedure Commentaries..................................63
Multistate Property Tax Guide.........................................................28
Tax Research Consultant................................................................... 14
Multistate Sales Tax Guide............................................................... 29
Tax Research NetWork™...............................................................2 – 9
News and Developments.................................................................43
TAXES — The Tax Magazine®............................................................68
New York Estates, Wills and Trusts.................................................58
Tax Shelter Alert.................................................................................33
Nonprofit Organizations Library.....................................................64
Tax Zone Locator................................................................................ 27
Oil and Gas Tax Reporter.................................................................. 23
Transfer Pricing Library......................................................................45
Partnership Tax Planning and Practice...........................................62
U.S. International Tax Guide Library...............................................48
Payroll Management Guide.............................................................. 75
U.S. Master™ Estate and Gift Tax Guide......................................... 55
Pension Plan Guide............................................................................ 74
U.S. Master™ Guide Subscription Library Plan.............................. 22
perform plus III™ .................................................................................66
U.S. Master Tax Guide® . ....................................................................17
Property Tax Alert...............................................................................33
ViewPlan® Advanced . .......................................................................60
The ProSystem fx® Office.......................................................... 10 – 11
Wealth Management Library........................................................... 59
Property Tax Research & Compliance Manager™. .............. 36 – 37
Public Accounting Report..................................................................71
Puerto Rico Tax Reporter...................................................................31
Real Estate Tax Commentaries........................................................63
S Corporations Guide .......................................................................62
Sales and Use Tax................................................................................12
Sales & Use Tax Alert.........................................................................33
Sales Tax Research & Compliance Manager™...............................34
Standard Federal Tax Reporter........................................................ 13
State Business Income Tax Research
& Compliance Manager™. .................................................................. 35
State Income Tax Alert......................................................................33
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INDEX
Index
78
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