内容简介
Thestandardreferenceforserioustaxprofessionalsandstudents,CCH'sIncomeTaxRegulationsreproducesthemammothTreasuryregulationsthatexplaintheIRS'sposition,prescribeoperationalrules,andprovidethemechanicsforcompliancewiththeInternalRevenueCode.CCH'sfederaltaxregulationsvolumesinclude:Fulltextreproductionoftheofficialtextofthefederalincometaxregulations,includingunemploymentinsuranceregulationsandallestate,gift,generation-skippingtransfertax,andspecialvaluationregulations.AllProposed,TemporaryandFinalIncomeTaxRegulations,andPreamblestoProposedRegs.Helpfulfindingdevicessuchas:TopicalIndextofinal,temporaryandproposedregulationsTableofIrregularlyNumberedRegulationsthatincludesasummarydescriptionofsuchRegsandtheirpagenumberTableofPublicLawsbynumberandtitleTableofRegulationsthatdonotreflectchangesmadebyrecentlyenactedpubliclawsProposedRegPreamblefinderTableofhowtolocateandidentifyRegulations.ThisneweditionwillincludeallregulationsissuedthroughNovember1,2011andwillbeavailableforshippinginDecember.
作者简介
CCHTaxLawEditorsrepresentahighlyexperiencedstaffofwriters,analystsandeditorswithprofessionaldesignationsincludingJ.D.,LL.M.,C.P.A.,M.B.A.,M.S.A.,M.L.S.andE.A.ThisexperiencedbodyoftaxexpertscoversthefullscopeofU.S.FederalandStatetaxaswellasinternationaltax,estatetax,planningissues,accountingandauditstandardsandallcurrenttaxlawdevelopment.