U.S. Master Excise Tax Guide (8th Edition)

CCH's U.S. Master Excise Tax Guide provides a thorough explanation of federal excise taxes and follows the style of the U.S. Master Tax Guide. This convenient reference serves as an indispensable resource for accountants and tax professionals who work in the increasingly important and complex area of excise taxes. The new edition fully reflects changes brought about by recent tax legislation, including the passage of a multi-year reauthorization of the Federal Aviation Administration. The FAA Modernization and Reform Act of 2012 contained several important excise tax provisions and the long-term extension of aviation excise taxes through September 30, 2015. The new edition also reflects the expiration of alcohol, biodiesel, renewable diesel, and alternative fuel credits at the close of 2011, as well as new regulations, rulings, and significant court decisions.

Included in this handy quick reference are excise tax rate tables, a glossary of excise tax terms, a list of pertinent excise tax forms by subject matter and by number, an Internal Revenue Code section finding list, and handy checklists of taxed and non-taxed items. The checklists are especially helpful for those day-to-day quick-reference situations.

Finally, a detailed Topical Index allows accountants and tax professionals to easily locate items of interest.