CCH's Guidebook to VIRGINIA Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Virginia. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Virginia returns or who are required to deal with Virginia taxes. This authoritative Guidebook is the one source those involved with Virginia taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: personal income tax, corporate income tax, bank franchise tax, sales and use taxes, property taxes, excise taxes. Other ! 
Virginia taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. 
New with the 2003 Edition, the Guidebook includes additional practical tips, pointers and examples to practitioners by William L.S. Rowe, a partner of the Richmond office of the law firm, Hunton &amp; Williams. This valuable new commentary helps practitioners further apply the complex principles of Virginia tax law to specific practice situations. 
For the user's convenience in determining what is new in the Virginia tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2003 for the 2002 tax year, legislative changes effective after 2002 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Virginia and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Virginia Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Guidebook to Virginia Taxes, 2003

Editors, CCH Tax Law

Rowe, William L.S.

CCH, Inc.

CCH's U.S. Master Estate and Gift Tax Guide is designed as a guide for both tax advisors and estate representatives involved in federal estate and gift tax return preparation and tax payment. The 2003 Edition of this comprehensive reference (formerly published as Federal Estate and Gift Taxes Explained in 32 editions) 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 the complex rules. CCH's U.S. Master Estate and Gift Tax Guide provides practical guidance for professionals working with estate and gift tax planning. This book contains: concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, IRS rulings, and changes in the regulations affecting the estate, gift and generation-skipping transfer taxes; helpful appendices containing pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates; sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms; citations to Internal Revenue Code, regulations, IRS rulings and court decisions to enable practitioners to further research the estate and gift tax law; code finding list for quick reference to the IRC sections cited; forms finding list referencing where key IRS forms and worksheets are reproduced and discussed; and 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, 2003

Business & Money

Accounting

C C H Inc

CCH's U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 87th Edition reflects all pertinent federal taxation changes that affect 2003 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. 
The 2004 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 the 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. 
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 2003 income tax returns, and a special bonus CPE course supplement entitled Top Tax Issues for 2004, which focuses in on some of the newest and thorniest tax developments affecting practitioners for the year. This Top Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional). 
The 2004 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 
MTG is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. 
This reliable reference is a must for anyone involved with taxes and tax preparation.

U.S. Master Tax Guide, 2004

Tax Law

CCH, Incorporated

CCH's Federal Estate &amp; 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 2004.

Federal Estate & Gift Taxes: Code & Regulations, Including Related Income Tax Provisions (As of March 2004)

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

CCH Tax Law Editors

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