State tax guide
RIA has added a supplemental chapter covering streamlined sales tax to its State Taxation Third Edition, the comprehensive guide to the subject that is published by its Warren, Gorham & Lamont unit. Given that over 90 percent of states with sales taxes now participate in the Streamlined Sales Tax Project, practitioners who deal with sales and use taxes have to be up to date on the SSTP and the Streamlined Sales and Use Tax Agreement, which is expected to go into effect sometime in 2005.
Law professors Walter Hellerstein and John Swain have tackled the description and analysis of this unprecedented cooperative effort among the states to simplify and harmonize their sales and use tax regimes, and created an enormously useful addition to Hellerstein's State Taxation.
Price: $505; supplements are approximately $100.
Tax act explained
As the election drew near, Congress started voting like mad on tax issues, and CCH has been right there providing authoritative explanations and analysis of the many ramifications of Capitol Hill's legislative exuberance.
In response to the passage of the Working Families Tax Relief Act of 2004 - which extends many of the Bush administration's earlier tax cuts for both individuals and businesses, and was signed into law in early October - CCH has produced two publications: Tax Legislation: Law, Explanation and Analysis of the Working Families Tax Relief Act of 2004 and Tax Legislation 2004: Conference Report of the Working Families Tax Relief Act of 2004.
The first offers comprehensive practical guidance to help tax professionals make sense of the changes in the complicated, $146 billion law. The second reproduces the full text of the revenue provisions amending the Internal Revenue Code, as well as the congressional conference committee report, which serves to indicate and clarify what Congress actually meant by the bill - something that isn't always clear from the text of the bill itself.
Price: Law, Explanation and Analysis - $29.50; Conference Report - $17.50.
CCH Tax and Accounting
Another act explained
As it was with the Working Families Tax Relief Act, CCH is on the spot with the American Jobs Creation Act of 2004, providing invaluable information, explanations and analysis of the law, which, to comply with a World Trade Organization ruling, eliminates the foreign sales corporation/extraterritorial income tax system (though the bill was also barnacled with a lot of unrelated pork-flavored provisions), and was passed in mid-October.
CCH's primary products for dealing with the act are Law, Explanation and Analysis of the American Jobs Creation Act of 2004 and Tax Legislation 2004: Conference Report of the American Jobs Creation Act of 2004. There is also a seminar presentation kit, a multi-media package that provides firms with ready-to-use materials for conducting meetings with clients, prospects and staff on the act's main provisions, as well as another publication from two noted tax attorneys, ETI Repeal Under the American Jobs Creation Act of 2004 - Analysis of the Law's Impact on U.S. Business, which offers planning strategies that exporting companies may want to consider in light of the far-reaching act.
Price: Law, Explanation and Analysis - $65; Conference Report - $39.50; seminar presentation kit - $295; ETI Repeal - $45.
CCH Tax and Accounting
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