Author: Emelino T. Maestro
Publisher:
ISBN: 9789719226420
Category :
Languages : en
Pages : 203

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Book Description

Author: Cch Tax Law Editors Staff
Publisher:
ISBN: 9780808047858
Category :
Languages : en
Pages :

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Book Description
This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statutory tax changes enacted as of November 18, 2019.

Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112

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Book Description

Author: Cch Tax Law
Publisher: CCH Incorporated
ISBN: 9780808042228
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2015. CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes are presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included. CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year--and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any o

Author: Michael B. Lang
Publisher:
ISBN: 9781422480328
Category : Tax accounting
Languages : en
Pages : 0

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Book Description
This new edition of Federal Tax Accounting, part of the Graduate Tax Series, has been updated with new problems, discussions, commentary, analysis, and additional coverage of many topics. Chapters 1 and 7 have been substantially revised and reorganized. Chapters 5, 6, and 7 have expanded text with more examples and few but more focused problems. Other changes include: Revised and expanded discussion of "taxable year" with problems, now in the first chapter; Expanded discussion of tax accounting vs. financial accounting; Discussion of Section 409A regulations, with a new problem; Expanded discussion of inventories, with additional problems; Additional commentary on accrual of income of doubtful collectability and bad debts, including Trinity Indus. v. Commissioner and Rendall v. Commissioner; Updated discussion of Section 448(d) (5) regulations on non-accrual experience method; New problem dealing with trade discounts, in light of Westpac Pacific Foods v. Commissioner and the Advance Trade Discount Method of Rev. Proc. 2007-53; Updated material on proposed regulations on capitalization of tangible property expenditures; Expanded treatment of advertising expenditures; Expanded discussion of investment interest, prepaid interest and personal interest, including Chief Counsel Adv. 2009-11-007, applying qualified residence interest limitation per residence as well as per taxpayer; Expanded explanation of original issue discount and market premium with examples; Commentary on gifts of the use of property in light of the Dickman decision and the Section 7872 regulations; Extensive additional text and explanation, with examples, of various aspects of installment reporting, with fewer, more focused problems; A new section on installment sales coupled with a like-kind exchange with boot, with example and problem; Expanded discussion of NOL carryovers, including the text of Rev. Rul. 81-88 and commentary; Comment on accrual method issues similar to those in United States v. Lewis; and, Expanded detailed analysis and discussion of Section 1341, with the text of Rev. Rul. 68-153, Zadoff v. United States, and Barrett v. Commissioner. The sophisticated realistic problems with a transactional focus are an integral part of Federal Tax Accounting. These problems require careful analysis and application of the code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations in which the most careful reading of the materials does not supply the answer. The Teacher's Manual, available only to professors, contains sample syllabi and comprehensive analysis of the problems presented in the coursebook.

Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470498285
Category : Study Aids
Languages : en
Pages : 1364

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Book Description
Your single, authoritative source to GAAP under the new Accounting Standards Codification (ASC) system By mid-2009, the Financial Accounting Standards Board (FASB) is expected to release its Accounting Standards Codification (ASC), a new, clearer indexing system that is much easier to access and research. Though the Codification does not change U.S. generally accepted accounting principles (GAAP), it does reorganize the thousands of U.S. GAAP pronouncements from difficult-to-use chronological listings and multiple series of pronouncements into a single, easily accessible source conveniently organized by topic/subject. Arriving at just the right time, Wiley GAAP Codification Enhanced contains complete coverage of all levels of GAAP, as well as integrated cross-references to the new ASC. In addition, Wiley GAAP Codification Enhanced renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort you spend to solve accounting research issues. Your authoritative guide to GAAP under the new codification system, this invaluable resource makes learning the new ACS system a breeze, with at-your-fingertips information that does the work for you. Practical and reliable, Wiley GAAP Codification Enhanced is your essential tool to navigate through these new, uncharted waters.

Author: Cch Tax Law
Publisher: CCH Incorporated
ISBN: 9780808047865
Category : Excise tax
Languages : en
Pages : 0

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Book Description
This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2018. CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes are presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included. CCH's easy-to-use format featuring larger page size with larger type fonts for enhanced readability and its detailed amendment notes and accuracy have proven beneficial year after year. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution. This bound set remains very popular as a must-have desktop reference in the new millennium--even for professionals and firms with extensive electronic tax resources who value the print Code as an easy-to-access and easy-to-read complement to their electronic libraries.

Author: CCH Editorial Staff Publication
Publisher: CCH Incorporated
ISBN: 9780808036579
Category : Business & Economics
Languages : en
Pages : 1846

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Book Description
CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following: - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. To help facilitate users' research: - All Final, Temporary and Proposed Regulations are presented in Code section order rather than categorized by type (estate, gift, etc.). - The Code, Regulations, and Index sections are identified by special bleeder cuts so that users can quickly and easily identify these sections. Parallel arrangement by Code section ensures efficient research and a Table of Contents provides easy location of the contents by subject. This reference's portable one-volume presentation with expanded page size and larger type fonts for enhanced readability makes it a handy alternative to the unabridged multi-volume IRC and Regs. Reflects statutory and regulatory developments through March 2014.

Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 140

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Book Description

Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 36

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Book Description