The Ohio Society and Wolters Kluwer, CCH are offering members preferred pricing on all tax and accounting books including:
- Federal and State Tax
- Tax Prep
- Business Taxation
- Accounting & Audit
- Estate Planning and much more!
Tax Cuts and Jobs Act: Guide to Choice Entity - List Price: $50.00
Member Discount: 25%
Discusses the factors involved in choosing a form of business entity after the Tax Cuts and Jobs Act. Basically the choice is either a C Corporation where the entity is responsible for paying the taxes or a Pass-Through Entity (S Corporation or Partnership) where the individual owner of the entity is responsible for paying the tax. Factors to be considered in making this choice include, among others, the number and types of owners, the jurisdictions in which the business operates, the type of business and industry and the desired tax treatment. Many businesses may feel that the tax treatment of a pass-through entity is more favorable because they are not subject to a double tax and are able to utilize the capital gain tax rate on the eventual sale of the assets of the business. However, the changes made to the corporate tax law by the TCJA, such as the reduced tax rate of 21% may make the C Corporation entity more attractive.
Tax Cuts and Jobs Act - Guide to Estate Planning – List Price: $60.00
Member Discount: 25%
Explains the implications of the changes made by the Tax Cuts and Jobs Act affecting the unified credit for federal estate, gift and GST taxes. This title discusses the increased exemption amounts for the estate, gift and generation-skipping transfer tax, the retention of the federal estate tax rate and the effect on basis. It also discusses the income tax rate structure for trusts and estates.
Tax Cuts and Jobs Act - Guide to Pass Through Entities List Price: $150.00
Member Discount: 25%
Focuses on the major changes made by the Tax Cuts and Jobs Act in the way that business income generated by pass-through entities such as limited liability companies (LLCs), partnerships, S corporations or sole proprietorships is taxed. Under the old law, the net income of these pass-through entities was not taxed at the entity level but was taxed instead by the owners of the business at their individual tax rate. The Tax Cuts and Jobs Act adds a new section to the Code which provides that a non-corporate taxpayer who has qualified business income from a partnership. S corporation or sole proprietorship may be entitled to an additional deduction.
To order your discounted product, visit the OSCPA/Wolters Kluwer, CCH partner page, enter promo code USTP-BLYY5561 and hit the apply button.
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- Portable access to content
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For additional information on Wolters Kluwer, CCH eBooks, please visit CCHGroup.com/eBooks.
For specific questions about Wolters Kluwer, CCH and its many products, please contact OSCPA’s sales representative:
Tammy Nickels
Association Account Manager
Wolters Kluwer
877-571-2841
Wolters Kluwer, CCH, is the leading provider of tax information and software solutions for tax research, planning, compliance, accounting and audit. Our market-leading products include: The ProSystem fx® line, IntelliConnect, Accounting Research Manager®, Knowledge Coach and Portal. CCH is celebrating 100 years in tax and accounting.