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

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

Author: CCH Tax Law Editors
Publisher: CCH U.S.
ISBN: 9780808032991
Published In: August 2012
Format: Paperback , 404 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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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.
The U.S. Master Excise Tax Guide provides detailed explanations of the full range of excise tax areas, including:
- Luxury automobile tax
- Heavy trucks and trailers tax
- Gasoline tax
- Diesel fuel tax
- Tax on tires
- Aviation fuel tax
- Tax on coal
- Tax on sports equipment
- Vaccines tax
- Tax on telecommunications services
- Tax on indoor tanning services
- Tax on air travel
- Harbor maintenance tax
- Foreign insurance policies
- Taxes on wagering and games
- Heavy vehicle highway use tax
- Alcohol and tobacco taxes
- Guns and other firearms
- Environmental taxes
- Tax on medical devices
- Annual fee on drug manufacturers
- Annual fee on insurance providers
- Returns, payment, refunds and penalties
- and more.
CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.