Books from CCH
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Estate & Retirement Planning Answer Book 2009
By William D. MitchellThe insured has a risk if the insurance company refuses to settle within the policy limits and at the resulting trial the insured is faced with a judgment that exceeds the policy coverage . When an offer to settle comes in at or below ...
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Construction Accounting Deskbook, 2005
By Louis P Miramontes, L Rice HughHughes Masonry Co. v . Greater Clark County School Bd . , 659 F.2d 836 ( 7th Cir . 1981 ) . 405. McBro Planning & Dev . Co. v . Triangle Elec . Constr . Co. , 741 F.2d 342 ( 11th Cir . 1984 ) . 406. Maxum Founds . , Inc. v .
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Multistate and Multinational Estate Planning
By Jeffrey A. Schoenblum803 , 263 N.E.2d 590 ( 1970 ) , 16.05 n165 Lane - Burslem v . Commissioner , 70 T.C. 613 ( 1978 ) , aff'd , 659 F.2d 209 ( D.C. Cir . 1981 ) , 7.07 , 7.07 nn152–153 Langbein v . Wells Bldg . Co. , 169 U.S. 50 , 171 N.W. 755 ( 1919 ) ...
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Multistate and Multinational Estate Planning 2008
By Jeffrey A. SchoenblumCt . 1948 ) , 17.01 n91 Kyle v . ... Vincent , 401 U.S. 532 ( 1971 ) , 12.04 nn 165 Labs of Virginia , United States v . , 272 F. Supp . ... Wells Bldg . Co. , 169 U.S. 50 , 171 N.W. 755 ( 1919 ) , 17.06 n347 Langendorf v .
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Multistate Guide to Estate Planning 2008
By Jeffrey A. SchoenblumWriting must be either is a clear and unmistakable in the handwriting of or intention to make a gift signed by ... Hartman , death ; it may be prepared 791P.2d 1238 ( 1990 ) ) before or after the execution of the will ; it may be ...
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Contemporary Tax Practice: Research, Planning and Strategies
By John O. Everett, Cherie J. Hennig, Nancy Brown NicholsThis all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today's environment.
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Practical Guide to Schedule M-3 Compliance
By John O. Everett, William A. Raabe, Cherie J. HennigThe Guide is written by Jim Kehl, a top tax expert in the area and reflects the wide-ranging impact of Final Regulations issued in 2006; changes made by the Tax Increase Prevention and Reconciliation Act of 2005 on wage limits and ...
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1041 Preparation and Planning Guide 2009
By Sidney Kess, Barbara WeltmanBack alimony ( S.L. Narischkine Est . , CA - 2 , 51-1 USTC 59313 Amounts received on notes that had a zero value for the estate tax return ( J. Roth , CA - 2 , 40-2 USTC 99738 ) Profits from the sale of pledged securities to satisfy a ...
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1040 Preparation and Planning Guide 2009
By Sidney Kess, Barbara Weltman1410 replacement period ... 1402 rules ... 1409 taxpayer's residence ... 1407 IRA distributions contributions , charitable from ... 901 conversions to Roth IRAS ... 412 gross income and ... 412 J Joint returns death of spouse and .
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Governmental GAAP Guide 2009
By Michael A. Crawford, D. Scot LoydThus , in order for property taxes to be reported as revenue ( 1 ) the levy must apply to the current year and ( 2 ) they must be " collected within the current period or expected to be collected soon enough thereafter to be used to pay ...
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Multistate Corporate Tax Guide 2009
By John C. Healy, Michael S. SchadewaldWyoming 4 % Yes Yes Up to 3 % Up to 3 % County ; Cities , towns County ; Cities , towns and and counties may also counties may also levy up levy up to 4 % in lodging to 4 % in lodging tax with tax with voter approval ; voter approval ...
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California Income Tax Manual 2008
By Kathleen K. WrightCorporations ( other than possessions corporations ) incorporated in the United States ( “ domestic corporations ” ) are included in the water ' s - edge group if more than 50 percent of their stock is controlled by the same interests .
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Price on Contemporary Estate Planning
By John Richard Price, Samuel A. DonaldsonIn Murphy , the Ninth Circuit said " [ W ] e think Congress did not intend that the surviving spouse in a community ... be a new basis for the onehalf interest that is in the decedent's estate , just as is true of Dr. Murphy's estate .
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Practical Guide to Resolving Your Client's Tax Liabilities
By Kenneth C. WeilGiven the Supreme Court's 1996 decision in Noland disfavoring equitable subordination , 145 this argument carries little weight . Can the government's lien be cancelled in a Chapter 11 plan upon full payment of the secured claim even if ...
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2009 GAAP Guide Level A
By Jan R. Williams, Joseph V. Carcello, Terry L. NealIllustration of Determining the Highest and Best Use of an Asset Hogan Company ( Hogan ) has recently acquired land in a business combination . The land hosts a manufacturing facility . Similar parcels of land have recently been sold ...
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Essentials of Federal Income Taxation for Individuals and Business (2008)
By Herbert C. Sieg, Linda Marie JohnsonShe claims two personal and dependency exemptions . Compute Taylor's 2007 income tax liability . 9. Capital Gains Tax . ( Obj . 4 ) In March of 2007 , Shirley Thompson sold stock of the Wingate Corporation for $ 15,000 .
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Tax and Wealth Strategies for Family Businesses 2008
By Sheryl L. RowlingThe sale of personal goodwill , as an intangible capital asset , is treated as a long - term capital gain . 45 EXAMPLE Lee was the sole shareholder of LM Corporation . LM's tangible assets were worth $ 100,000 with a basis of $ 80,000 .
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U.S. Master GAAP Guide
By Bill D. JarnaginPalmer Enterprises uses the perpetual inventory method of accounting for its inventory . In Example 2 , Palmer Enterprises sells merchandise with the right of return , but the conditions have not been met for immediate revenue ...
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International Accounting/Financial Reporting Standards Guide 2009
By David Alexander, Simon ArcherUnderstanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting ...
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Multistate Tax Guide to Pass-Through Entities (2018)
By Teresa Stephenson, Robert W. Jamison, William N. KulsrudTax professionals will find that this volume serves as an excellent source of guidance on tax planning techniques.