Download or read book Elkins Tax Guide 2020 Edition written by Chad Elkins and published by . This book was released on 2019-12-28 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "Elkins' Tax Guide 2020 Edition" contains the final regulations and all guidance for the Tax Cuts and Jobs Act (TCJA) issued by the IRS through November 2019. And it is translated into easy to understand English for the reader. Also, other provisions of the tax regulations and guidance from the IRS are updated through November 2019. The Guide contains a separate 93-Page Section dedicated to the "Tax Cuts and Jobs Act (TCJA)." This allows readers to see all of the regulations and guidance for the TCJA all in one place without having to go through the entire text of the Guide. Also, all provisions of the TCJA are incorporated into the text of the 24 chapters of the Guide.The Guide is cross-indexed to other sections in the Guide so that readers can easily find other information on any tax provision they may be researching. In addition, links are provided to the actual IRS regulations and guidelines that makes it easy for the reader to go directly to the full text of the IRS's final regulations, guidance and proposed regulations. Links are also provided to IRS Forms and Schedules and to some important court cases that may be of particular interest and help to the reader. Every effort has been taken to make the "Elkins' Tax Guide 2020 Edition" easy to understand. The intent was to write the book in plain, understandable English, trying to make the complicated tax laws and regulations easier to understand for the reader. In the Kindle version of the Guide, you can click on the "links" and it will take you directly to PDF's of the applicable IRS's final regulations, proposed regulations, forms, publications and court cases. Otherwise, you can type the links in your computer and it will easily take you to those documents. There is also an "Index" to help you find what you're looking for.

Download or read book Elkins Comprehensive Tax Guide 2017 Edition written by Tim Elkins and published by Createspace Independent Publishing Platform. This book was released on 2017-01-04 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Elkins' Comprehensive Tax Guide 2017 Edition is the only source you need to prepare your 2016 tax returns, because it is written in plain, understandable English, making it easier to understand the complicated tax laws and regulations. The Guide contains links throughout the book to IRS forms, publications and important court cases. All you have to do is click on a link embedded in the text to pull up the latest IRS forms in PDF format for printing or viewing on your computer.

Download or read book Elkins Comprehensive Tax Guide 2014 Edition written by Chad M. Elkins and published by CreateSpace. This book was released on 2013-12 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Tax Guide is an easy to use and understandable reference for anyone, including tax professionals, who prepare 2013 income tax returns. The Guide follows the flow of a tax return, from filing status and requirements through tax credits. It is primarily for use in preparing individual and small business tax returns, with chapters that include detailed discussions on employee travel and entertainment expenses, depreciation, and carrying on a trade or business as a sole proprietor, partnership, farmer, and S-Corporation. It also includes informative language and examples on classifying workers as employees vs. independent contractors, and reasonable salaries for S-Corporation shareholders. A unique feature of this Guide compared to others on the market is a chapter devoted to dealing with the IRS, which alone is worth getting this Guide as a reference. It includes detailed information on applicable penalties for underpayment of taxes, failure to file, failure to pay, and how to avoid paying penalties and interest. It discusses how taxpayers can meet the eligibility requirements for the IRS "Fresh Start" program which is designed to help financially distressed taxpayers resolve tax problems more quickly and relieve them of certain penalties. Also, First-Time Penalty Abatement and the "Fast Track Settlement Program" are addressed, which are IRS initiatives designed to help taxpayers. The chapter on dealing with the IRS includes a section on IRS audits that talks about IRS notices and the Agency's latest concentration on its audit-by-mail program. It discusses how to survive an IRS audit, how to handle a dispute over a tax liability, how to prepare a request for appeals, closing agreements, offers in compromise, and what happens in Tax Court. Perhaps the most important chapter in this Guide is the one about the "Patient Protection and Affordable Care Act," also known as Obamacare. This chapter discusses in detail all of the compliance and tax provisions of the law, including the additional 0.9% Medicare surtax on high-income earners, the 3.8% surtax on "net investment Income" of high-income earners, and the 2.3% excise tax on medical devices. The individual and employer mandates are discussed in detail, including penalties, exemptions, the IRS role in implementing the mandates, and the latest implementation timelines. While some IRS regulations and court cases are referred to in this Guide, the aim was to keep such references to a minimum. The goal was to discuss, in plain English, what is required and not required by tax laws and regulations without the legal jargon as much as possible, and to give understandable examples where needed. We believe our goal has been achieved by publishing this tax book.

Download or read book Tax Guide for Individuals Publication 17 Your Federal Income Tax for Individuals written by Internal Rev Department of the Treasury and published by . This book was released on 2020-02-03 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Guide 2019 for Individuals, Publication 17, Your Federal Income Tax for Individuals. Publication 17 covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more. Notice: This form, instruction, or publication is being revised to reflect legislation enacted Feb 18, 2020. This is a printed paperback book version of the "Tax Guide 2019 for Individuals, Publication 17, Your Federal Income Tax for Individuals". Full version, All Chapters included. This publication (current update) is available (Electronic version) in the official website of the United States IRS. This document is properly formatted and printed as a perfect sized copy 8.5x11" (black print)". Disclaimer: Logos, images, texte, links or any other material in this publication does not constitute or imply its endorsement, recommendation, or favoring by the U.S. government (IRS). The version of this printed publication is as described above (this article is updated after each new edition).

Download or read book Elkins Tax Guide 2019 Edition written by Tim Elkins and published by . This book was released on 2018-09-25 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2019 Edition of the Elkins' Tax Guide includes a separate 63-page Section that discusses all provisions of the "Tax Cuts and Jobs Act (TCJA)." This lets readers see those provisions all in one place without going through the entire text of the Guide. Also, all provisions of the TCJA are incorporated into the text of the 24 Chapters of the Guide.Included in the discussion of the Tax Cuts and Jobs Act (TCJA), among other provisions, are details of the: (1) 20% deduction under Section 199A; (2) Business interest expense limitation; (3) Repatriation tax; (4) Participation exemption; (5) Global Intangible Low Tax Income (GILTI); (6) Foreign Derived Intangible Income (FDII); and (7) Base Erosion and Anti-Abuse Tax (BEAT). The TCJA allows a deduction of up to 20% on qualified business income of passthrough entities such as sole proprietorships, partnerships, and S-corporations for tax years beginning after Dec. 31, 2017. The Guide includes a clear description of qualifications for the 20% deduction and examples of how it is computed. And the same can be said for the other six provisions mentioned above. Also, any IRS proposed regulations applicable to these and other provisions of the TCJA are shown, and a "link" is provided to access the proposed regulations.Every effort has been taken to make the Elkins' Tax Guide easy to understand. The intent was to write the book in plain, understandable English, trying to make the complicated tax laws and regulations easier to grasp. The contents of the Guide are cross-indexed to other Sections and Chapters in the Guide that may provide further explanations without readers having to search for the information. In addition, the Guide includes "links" that readers can "click on" and their computer will take them directly to PDFs of applicable IRS forms, publications, court cases, and proposed regulations. Of course, this can only be done if you have the Kindle version of the Guide, but the links are shown in the printed version, so all you have to do is type in the links on your computer.Chad Elkins has his own CPA practice in Chicago. He is Certified Public Accountant (CPA), and in addition to having his own practice for several years, he has had experience working for the U.S. Tax Court and the Tax Division of the U.S. Department of Justice. Chad graduated with an MBA from the University of Notre Dame, and he passed all parts of the CPA exam the first time he took it with outstanding scores. The CPA exam is considered the most difficult professional exam, with the CPA designation regarded as the most difficult professional license to obtain. If you need help with your taxes or you just have a tax question, please feel free to contact Chad Elkins, CPA, in Chicago at (703) 217-6646. You can also contact Chad through his website and on Yelp at:https://www.elkinscpa.com or https://www.yelp.com/biz/chad-elkins-cpa-chicago?start=20

Download or read book Elkins Comprehensive Tax Guide 2015 Edition written by Chad M. Elkins and published by CreateSpace. This book was released on 2014-11-05 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: NOTE: ON DEC. 16, 2014, CONGRESS APPROVED THE RETROACTIVE EXTENSION OF ALL OF THE TAX BREAKS REFERRED TO AS "TAX EXTENDERS" IN THIS GUIDE. THE "TAX EXTENDERS" (SEE CHAPTER ONE) WERE ONLY EXTENDED THROUGH THE END OF THE 2014 TAX YEAR. This is only the second year that the "Elkins Comprehensive Tax Guide" has been offered, and the 2015 Edition is considerably improved over last year's edition. First, it includes a new "Index," and second, the contents are entirely cross-referenced to other pages in the Guide, making it more user friendly. Also, the 2015 Edition has been expanded (over 175 pages have been added) by including more subject matter, as well as more and clearer explanations and examples. However, with all these improvements, the authors' goal to make this Guide the easiest to use, most understandable tax reference available to anyone, including tax professionals, was not lost. The authors believe that the vast majority of the content meets the "understandable" goal for all readers. The Guide includes all of the "hot" tax topics from the "Affordable Care Act" and the "New Tangible Property and Repair Regulations," to the "Foreign Account Tax Compliance Act" (FATCA). The Guide follows the flow of a tax return, from filing status and requirements through tax credits. It contains detailed, clear discussions and examples on: taxable income; income exclusions; deductions in determining adjusted gross income; itemized deductions; employee travel and entertainment expenses; depreciation; and carrying on a trade or business as a sole proprietor, farmer, partnership, or S-Corporation. The Guide also provides discussions and examples needed to understand estate and trust income, the estate and gift tax, and the alternative minimum tax (AMT). It clearly explains how both the regular and refundable AMT tax credits work together, and differences between the two credits. All tax and compliance aspects of the "Affordable Care Act" (ACA) are discussed in easy to understand language, including: the 0.9% Medicare surtax; the 3.8% net investment income surtax; and the small business health care tax credit. All aspects of both the individual and employer mandates are discussed, including the shared responsibility payments (penalties), exemptions from having to have insurance coverage, premium tax credits, how to prove you have health insurance, how to figure the number of full-time equivalent employees (FTEs), and the ACA reporting requirements. The "New Tangible Property and Repair Regulations," which were finalized and went into effect on Jan. 1, 2014, are also included in the Guide. This law is very complex and has been interpreted in different ways. However, the discussions and examples included in this Guide clearly explain a complex law in a way that can be understood by most readers. Reporting foreign financial accounts and assets, as set-forth in FATCA, is America's new global initiative to fight offshore tax evasion by U.S. citizens. The Guide discusses how the law's agreements with foreign countries and registrations of foreign financial institutions have made the law a success by getting Americans with foreign bank accounts to come forward like never before. The IRS's Offshore Voluntary Disclosure Program (OVDP) and the "Streamlined Program" are both discussed as key provisions in getting taxpayers with offshore accounts to comply with reporting requirements. Other important information is provided regarding misclassifying workers as independent contractors instead of employees, and reasonable salaries of S-corporation shareholder-employees, both of which the IRS is currently focusing on. The authors' experience and knowledge of tax laws were used in compiling this Guide. Even though some IRS regulations and court cases are referred to in this Guide, the aim was to keep these references to a minimum; instead focusing on clear and understandable examples and explanations in plain language.

Download or read book Elkins Comprehensive Tax Guide 2018 Edition written by Chad Elkins and published by . This book was released on 2017-11-14 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "Elkins' Comprehensive Tax Guide, 2018 Edition" is intended to be everyone's easy to understand source for preparing tax returns. The book is written in plain, understandable language making the complicated tax laws and regulations easier to comprehend. The contents of the book are cross-indexed to other relevant sections in the book which may provide further explanations and insight into questions you may have about certain tax matters, and you can also refer to the "Index." The book includes "links" throughout to applicable IRS tax forms and publications, as well as to some very important Court Cases. If you have the Kindle version of the book, you can click on the links, and be taken directly to a PDF version of the IRS tax form, IRS publication or Court Case you are looking for. If you have the paperback version, all you have to do is type the link in your browser.

Download or read book U S Master Tax Guide Hardbound Edition 2020 written by Cch Tax Law and published by . This book was released on 2019-11-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's U.S. Master Tax Guide - Hardbound Edition provides helpful and practical guidance on today's federal tax law. This 102nd Edition reflects all pertinent federal taxation changes that affect 2018 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The U.S. Master Tax Guide 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 guide'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. This guide is built for speed with numerous time-saving features, including a tax calendar, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions. The 2019 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 -- Estates - Exempt Organizations - Income - Exclusions from Gross Income - Business Expenses - Nonbusiness Expenses - Losses -- Passive Activity Losses - Depreciation, Amortization and Depletion - Tax Credits - Alternative Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales and Exchanges -- Capital Gains - Installment Sales -- Deferred Payments - Securities Transactions - Health and Employee Benefits - Retirement and Benefits - Corporate Acquisitions -- Reorganizations -- Liquidations - Special Corporate Status - Foreign Income and Transactions - Returns -- Payment of Tax - Withholding -- Estimated Taxes - Examination of Returns -- Collection of Tax - Penalties -- Interest - Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide 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 federal taxation.

Download or read book Elkins 2016 Comprehensive Tax Guide written by Tim Elkins Cpa and published by Createspace Independent Publishing Platform. This book was released on 2015-12-22 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Elkins Comprehensive 2016 Tax Guide is the only source you need to understand the tax laws and regulations, and to prepare your 2015 tax returns. It is written in plain, understandable English, and includes the provisions of the "Protecting Americans from Tax Hikes Act of 2015" signed into law on 12/18/2015 which makes permanent or extends for either 2 or 5 years most of the tax provisions that expired on 12/31/2014 (Tax Extenders). All data in the Guide is cross-indexed to related information on other pages in the Guide.

Download or read book Tax Guide 2020 For Individuals For Use in Preparing 2020 Returns written by Internal Revenue Service and published by . This book was released on 2021-03-04 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instructions. It explains the tax law to make sure you pay only the tax you owe and no more. How this publication is arranged. Pub. 17 closely follows Form 1040, U.S. Individual Income Tax Return, and Form 1040-SR, U.S. Tax Return for Seniors, and their three Schedules 1 through 3. Pub. 17 is divided into four parts. Each part is further divided into chapters, most of which generally discuss one line of the form or one line of one of the three schedules. The introduction at the beginning of each part lists the schedule(s) discussed in that part. The table of contents inside the front cover, the introduction to each part, and the index in the back of the publication are useful tools to help you find the information you need.

Download or read book Multistate Corporate Tax Guide 2020 Edition 2 Volumes written by John C. Healy and published by . This book was released on 2019-12-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multistate CorporateTax Guide is designed to provide quick access to eachstate¿s statement of its position on a sizable number of key issues in corporate and sales and usetaxation. The easy-to-use chart format enables the reader to locate and compare how the statesapproach numerous aspects of state taxation. Information contained in each of the charts isbased on the responses of state tax officials to a questionnaire that was prepared andadministered by the University of Wisconsin¿Milwaukee, Sheldon B. Lubar School of Business.

Download or read book U S Master Tax Guide Hardbound Edition 2021 written by Cch Tax Law and published by . This book was released on 2020-11-20 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Master Tax Guide - Hardbound provides helpful and practical guidance on today's federal tax law. This 104th Edition reflects all pertinent federal taxation changes that affect 2020 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. bThe U.S. Master Tax Guide 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. 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. This guide is built for speed with numerous time-saving features, including a tax calendar, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions.

Download or read book U S Master Tax Guide 2020 Special Edition written by Cch Tax Law and published by . This book was released on 2020-04-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: As a tax professional, staying on top of all the annual changes to tax law and provisions is a substantial challenge. To help you understand recent updates and essential regulations, Wolters Kluwer offers the U.S. Master Tax Guide, 2020, Special Edition. This comprehensive guide has been carefully researched by experts to address the current U.S. tax structure, and includes updated discussions for the Taxpayer First Act and the Consolidated Appropriations Act, 2020 (which includes the Taxpayer Certainty and Disaster Tax Relief Act of 2019 and the SECURE Act), so you can best serve your client's 2019 filing needs and get ready for 2020. It also includes the latest IRS guidance of the massive Tax Cuts and Jobs Act. With a careful assessment of all recent tax code changes, the U.S. Master Tax Guide, 2020, Special Edition has been reorganized to reflect the updated tax structure and includes all the latest regulations to help you address the needs of clients, especially those affected most: individuals and businesses.

Download or read book The Camera Assistant s Manual written by David E. Elkins, SOC and published by Taylor & Francis. This book was released on 2013-06-26 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excel as an Assistant Cameraman (AC) in today’s evolving film industry with this updated classic. Learn what to do—and what NOT to do—during production and get the job done right the first time. The Camera Assistant’s Manual, Sixth Edition covers the basics of cinematography and provides you with the multi-skill set needed to maintain and transport a camera, troubleshoot common problems on location, prepare for job interviews, and work with the latest film and video technologies. Illustrations, checklists, and tables accompany each chapter and highlight the daily workflow of an AC. This new edition has been updated to include: A fresh chapter on the entry level camera positions of Camera Trainee/Production Assistant Coverage of emerging iPhone apps that are used by filmmakers and ACs on set An updated companion website offering online tutorials, clips, and techniques that ACs can easily access while on location (www.cameraassistantmanual.com) All new sample reports and forms including AC time cards, resumé templates, a digital camera report, and a non-prep disclaimer Instruction and custom forms to help freelance filmmakers keep track of daily expenses for tax purposes The Camera Assistant’s Manual, Sixth Edition is an AC's bible for success and a must-have for anyone looking to prosper in this highly technical and ever-changing profession.

Download or read book Understanding Corporate Taxation written by Leandra Lederman and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.

Download or read book Federal Corporate Taxation written by Howard E. Abrams and published by . This book was released on 1990 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0

Download or read book Black Letter Outline on Corporate Taxation written by Stephen Schwarz and published by West Academic Publishing. This book was released on 2019-08-05 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.