TOOL BAR Tools/Smart Charts command Updated! (formerly “Practice Tools”)—Improved recognition and access to our time-saving Smart Charts FEDERAL TAX CONTENT IRS FAQs NEW! Top IRS FAQs Smart Chart NEW! Provides access to ALL frequently asked IRS questions with links to pertinent Code and Regulations IntelliConnect ® Tax Content Enhancements—Fall 2012 Faster and easier access to research materials
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TOOL BARTools/Smart Charts command Updated! (formerly “Practice Tools”)—Improved recognition and access to our time-saving Smart Charts
FEDERAL TAX CONTENT
IRS FAQs NEW!
Top IRS FAQs Smart Chart NEW!
Provides access to ALL frequently asked IRS questions with links to pertinent Code and Regulations
IntelliConnect®
Tax Content Enhancements—Fall 2012 Faster and easier access to research materials
Tax Rates & Tables modernization Updated!All materials now consolidated under a single topic with mixture of research publications and tools (Smart Charts, quick look-ups and calculators)
Court Rules New!Federal Rules of Appellate Procedure now available
IRS Publications Updated!Each publication displays as a single document with link to PDF file.
Oil and Gas Tracker topic New!Now available for both Federal and State Tracker News
IRS Administrative Rulings Updated!Reorganized contents allow easy navigation via the menu and ability to target specific document types when searching.
New! Special Use Valuation Calculator (Excel-based practice tool)—Provides ability to determine an estate’s eligibility for the special use valuation. Farm Method Calculator simplifies calculations by locating the Farm Credit System Bank rates for the previous five years.
State Tax ReportersUpdated! Content and Smart Charts (for individual and all States)
Insurance DivisionStandardized structure for all States (Under “Insurance Companies/Gross Premiums > Explanations and Annotations” in each State Tax Reporter)
■ Comprehensive filing and due date requirements and information about required forms ■ Discussion across the states on tax planning angles, in particular the use of captive insurance companies as tax
planning vehicles ■ Federal legislation updates addressing surplus lines insurers and the response of the states to the federal legislation ■ Coverage of credits to include all corporate income tax credits available against the insurance premiums tax ■ 12 NEW! Smart Chart Insurance topics, under “Business Income Tax > Taxation of Regulated Industries > Insurance
Companies”—for direct access to specialty insurance topics:
Motor Fuel13 NEW! Smart Chart topics for direct access to specialty fuel type rates:
–M-85–Gasohol–Ethanol–Methanol–Compressed natural gas (CNG)
–Liquefied petroleum gas (LPG)–Liquefied natural gas (LNG)–Propane
Cigarette/Tobacco ■ Standardized formatting/structure providing comprehensive filing and due date requirements,
information about required forms, and ■ Three NEW! Smart Chart topics—focused on due dates and forms ■ Due Dates and Forms for Cigarette, Smokeless Tobacco, and Cigar Tax Reports
Hospitality Industry12 NEW! Smart Chart topics—address the taxability of various hotel charges and purchases
Hotel charges:–Attrition–Banquet and meeting room rentals –Cancellation charges–Complimentary rooms –Rentals by government employees –Guaranteed no-show revenue –Late departure charges
Hotel purchases: –Supplies and equipment–Complimentary guest amenities
Business-to-Business ExemptionNEW! Smart Chart Unclaimed Property topic outlines those states where exemptions for unclaimed property may be available in order to avoid over-reporting