CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes. The 2005 Guidebook is the 56th Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions to press time. It is authored by CCH Tax Law Editors in consultation with Russell S. Bock, the original creator of the Guidebook. Additional editorial analysis in the Guidebook is provided by highly-regarded tax practitioners, Bruce Daigh and Matt Stolte of PricewaterhouseCoopers. This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions. The California Guidebook is designed to accomplish four main objectives: 1. Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units. 2. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns. 3. Present a readable quick reference to the personal income tax and taxes on corporate income. 4. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference. For additional research, references to CCH's CALIFORNIA TAX REPORTS, CCH's STANDARD FEDERAL TAX REPORTER, CCH's INHERITANCE, ESTATE &amp; GIFT TAX REPORTS, and CCH's UNEMPLOYMENT INSURANCE REPORTS are provided throughout.

2005 Guidebook to California Taxes: Includes Personal, Income Tax Return, Preparation Guide (Student Edition)

CCH Tax Law Editors

Russell S. Bock

Bruce Daigh

Matt Stolte

CCH, Incorporated

Thorough and effective tax research, planning, advice, and return preparation is predicated on a solid and current understanding of essential forms of communications used by the IRS. CCH's Understanding IRS Communications (Third Edition) is a concise guide to key IRS documents and their application to tax compliance and controversy resolution. This newly updated guide discusses the legal effect of IRS documents in light of the numerous changes implemented in response to the IRS restructuring and reform. Understanding IRS Communications identifies and describes in straightforward language the myriad of IRS documents. Its clear explanations foster a current awareness and comprehension critical for litigation and other dealings with the IRS, including the degree of reliance on such documents and the retroactive application of new or modified IRS positions. Topics covered include: - Overview of the Federal Tax System - Legislative Powers and the IRS - Executive Authority and the IRS - Judicial Impact on IRS Communications - Internal IRS Communications - Publications of IRS Positions - Disclosure of Information - Electronic Disclosure - Official IRS Positions - Advance Rulings and Determinations - Pre-decisional and Final Opinions - Tax Compliance Assistance - Taxpayer Advocacy - Reliance - Retroactivity Communications vehicles and documents discussed include: - Final Regulations and Treasury Decisions - Temporary Regulations - Proposed Regulations - Revenue Rulings - Revenue Procedures - Internal Revenue Manual - Commissioner Delegation Orders - Chief Counsel Orders and Notices - Announcements and Notices - Private Letter Rulings - Determination Letters - Technical Advice Memoranda - Opinion Letters - Information Letters - Technical Memoranda - Closing Agreements - General Counsel Advice - Actions on Decisions - Field Service Advice - Litigation Guideline Memos - Service Center Advice - Industry Specialization Program Papers - Market Segment Specialization Program Papers - IRS Publications - Forms and Instructions - Taxpayer Assistance Orders - Technical Information Releases and News Releases - Pamphlets and Handbooks - Oral Communications Valuable appendices include sample key documents, a chart on precedential value of IRS documents, listing of commonly used abbreviations for IRS documents and source materials, guidelines for determining the effect of revenue rulings and revenue procedures on previous rulings, and a listing of commonly referenced documents. Tax practitioners, government employees, educators and students alike will appreciate and benefit from this helpful resource's concise and practical guidance on IRS communications and documentation.

Understanding IRS Communications (Third Edition)

Business & Money

Accounting

CCH's U.S. Master Sales and Use Tax Guide is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. The U.S. Master Sales and Use Tax Guide's concise and practical desk-reference format makes it the perfect complement to CCH's comprehensive update subscription service--the Multistate Sales and Use Tax Guide, providing busy professionals with an annual snapshot of sales tax provisions they'll need to refer to time and again throughout the year. Those professionals who only occasionally deal with sales and use taxes will enjoy this attractively-priced handy guide. And those "in the thick" of sales and use tax issues will appreciate having quick answers and overviews available for those times when it is more convenient than using a comprehensive research service. Especially helpful are the multistate quick answer charts--a CCH exclusive! Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project. The U.S. Master Sales and Use Tax Guide is a "must have" reference for all professionals who deal with the intracacies of sales and use taxes!

U.S. Master Sales and Use Tax Guide (2005)

CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides: - 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 7-1/4" 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 2005.

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of March 2005

Editors, CCH Tax Law

Tax Law

CCH's U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 89th Edition reflects all pertinent federal taxation changes that affect 2005 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2006 MTG contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally-sound guidance to help them understand, apply and comply with today's complex federal tax laws. CCH's MTG is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and a resource/directory of key government addresses and phone numbers. These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions. MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2005 income tax returns. The 2006 U.S. Master Tax Guide's updated explanations cover: - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non-Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At-Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers - Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns -- Collection of Tax - Penalties and Interest - Estate, Gift and Generation-Skipping Tax

U.S. Master Tax Guide, 2006

Education & Reference

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes, property taxes, and tax practice and procedure. The book is set out in five parts, which together paint an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the taxes imposed by each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. Also included is a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided -- including 40 new charts in the 2006 Edition (see list below) -- covering discrete topics, such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, estimated tax requirements, and many more. New multistate charts for the 2006 Edition include: New Corporate Tax Charts - Bad Debt Deduction - Capital Loss Carryover - Construction, Airlines, and Railroads - Depletion Deduction - Depreciation Rules - Estimated Tax Requirements - Federal Conformity Charts - Corporate Income Tax Filing Federal Form Attachment Requirements - Financial Corporations, Airlines and Others - Related Party Expense Addback Requirements New Practice and Procedure Charts - Personal Income Tax Filing Federal Form Attachment Requirements - Credit Card Payment of State Taxes - Electronic Filing - Installment Payments - Interest Rates on Underpayments and Overpayments 2004 - Interest Rates on Underpayments and Overpayments 2003 - Mailing Rules - Taxpayer Representation - Whole Dollar Reporting - State Contacts - Estimated Tax -- S Corporations - Estimated Tax -- Partnerships - Estimated Tax -- LLCs - Estimated Tax -- LLPs - Withholding -- S Corporations - Withholding -- Partnerships - Withholding -- LLCs - Withholding -- LLPs New Property Tax Charts - Administrative Appeals - Assessment Date - Construction Work In Progress - Freeport Exemptions - Intangible Property - Legal Basis for Assessment - Payment Dates - Personal Property Renditions - State Real Property Tax Calendar - Tangible Personal Property - Taxation of Inventories The 2006 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through late October 2005.

State Tax Handbook (2006)

CCH's U.S. Master Estate and Gift Tax Guide is a practical guide for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. The 2006 Edition of this reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex rules. The U.S. Master Estate and Gift Tax Guide provides practical guidance for professionals working with estate and gift tax planning. This resource contains many helpful features, including: - Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. - Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. - Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. - Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. - Code Finding List for quick reference to the IRC sections cited. - Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed. - A detailed Topical Index to assist in quickly locating specific points discussed in the volume. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access.

U.S. Master Estate and Gift Tax Guide (2006)

Law Practice

Taxpayers die, but liability for their unpaid taxes remains. Someone must compute tax liability for the deceased taxpayer, file the decedent's final income tax return, and pay the taxes (or claim refunds) due. At the death of the decedent, a separate taxable entity--the decedent's estate--is created. The estate is liable for the tax on the income received during the period of its administration. In addition, trusts created by the decedent's will are taxed as separate entities. CCH's Federal Income Taxes of Decedents, Estates and Trusts (22nd Edition) provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout. Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities Latest changes to the Internal Revenue Code, as well as new regulations, rulings and cases, are reflected throughout the text through date of publication.

Federal Income Taxes of Decedents, Estates and Trusts, 22nd Edition

This revised edition provides a concise discussion of the limited liability company (LLC), the popular alternative business form for small- and medium-sized enterprises. This handy reference addresses the formation, operation and dissolution of the LLC, a vehicle that strategically combines the pass-through tax advantages and operational flexibility of the partnership with the limited liability of the corporation. The Guide explains, in clear language, key information about the benefits available within the LLC format. A synopsis of each state's LLC statute enables you to quickly identify relevant planning opportunities or potential pitfalls. The Guide also includes helpful coverage of the other new entity attracting the attention of entrepreneurs and their business and financial advisers--the limited liability partnership (LLP). It also incorporates discussion of new and innovative planning techniques for LLCs in the areas of estate and financial planning and single member LLCs, as well as a discussion of international/hybrid entities. The Guide also covers limited liability limited partnerships (LLLPs). An increasing number of jurisdictions are recognizing LLLPs by statute and others allow their formation under an interpretation of the Uniform Partnership Act. Key areas covered include: - Choice of entity considerations - Comparison of LLCs with partnerships and S corporations - Enterprises where the use of the LLC is most appropriate - Administrative and procedural issues applicable to LLC formation - Manager/member rights and obligations - Contributions, distributions and allocations - Dissolutions, mergers and consolidations - Treatment of the foreign or professional LLC - Attributes of the LLP and its administrative particulars The Guide includes a sample LLC operating agreement and a detailed topical index, so users can quickly pinpoint items of interest. Latest changes to the Internal Revenue Code, as well as new regulations, rulings and cases, are reflected throughout the text through date of publication.

Guide to Limited Liability Companies, Eighth Edition

The Guide to Record Retention Requirements is a single-source reference designed to keep individuals and businesses apprised of federal recordkeeping provisions as prescribed by the various agencies in the Code of Federal Regulations. The Guide outlines and explains in digest form which records must be kept, whether electronic records are legally acceptable, who must keep the records, and how long they must be kept. Each requirement is cited to the Code of Federal Regulations where the official requirements are set forth. For ease of use and conformity to the official regulations, the arrangement and numbering system in the Guide corresponds to the numbering in the CFR. A handy topical index is also provided to quickly point users to pertinent information. The book incorporates all changes affecting recordkeeping regulations as amended in the daily issues of the Federal Register through January 1, 2006.

Guide to Record Retention Requirements (As of January 2006)

CCH, Inc.

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