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PPC's Homeowners' Association Tax Library

PPC's Homeowners' Association Tax Library

Product Information

  • Frequency of Updates:

    Every other year
  • Brand:
    Practitioners Publishing

Format

Price

Quantity

Book
1 Volume
Product Code:
HTLP
$270.00
Online
Product Code:
HTLQ
$195.00

PPC's Homeowners' Association Tax Library offers comprehensive, complete, up-to-date text of relevant tax citations affecting common interest realty associations (CIRAs) - from Code sections to private letter rulings to tax court cases.

The Library covers citations specifically related to CIRAs in -

  • The Internal Revenue Code
  • Committee Reports
  • Tax Court Cases
  • Treasury Regulations
  • Revenue Rulings
  • Private Letter Rulings
  • General Counsel Memoranda
  • Revenue Procedures
  • Other Rulings, including National Office Technical Advice Memoranda, Actions on Decision, Treasury Decisions, Announcements, Field Service Advice Memoranda, IRS Information Letters, and Chief Counsel Advice

Each CIRA-related citation includes the specific topics addressed, cross-references to other related citations for those topics, and a summary of the citation. In addition, the Library includes a comprehensive cross-reference table, indicating whether each Library citation is applicable to IRC §528; IRC §277; Subchapter T; 501(c)(4); and/or 501(c)(7). 

This resource will simplify your research of complex IRS tax issues associated with CIRAs. In addition, citations referred to in PPC's Guide to Homeowners' Associations (HOA) are linked to the complete text of those citations in the Library.

  • Homeowners' Association Tax Library
    • INTRODUCTORY MATERIAL
    • Chapter 1 Precedential Authority of Citations
    • Chapter 2 Internal Revenue Code
    • Chapter 3 Committee Reports
    • Chapter 4 Tax Court Cases
    • Chapter 5 Treasury Regulations
    • Chapter 6 IRS Revenue Rulings
    • Chapter 7 IRS Private Letter Rulings
    • Chapter 8 General Counsel Memoranda
    • Chapter 9 Revenue Procedures
    • Chapter 10 Other Rulings
    • Chapter 11 IRS Publications and Forms
    • Appendix A Cross-Reference Table
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--
      • --Y--
  • List of Substantive Changes (August 2016) View
  • PPC's Homeowners' Association Tax Library Sample View

DESCRIPTION

PPC's Homeowners' Association Tax Library offers comprehensive, complete, up-to-date text of relevant tax citations affecting common interest realty associations (CIRAs) - from Code sections to private letter rulings to tax court cases.

The Library covers citations specifically related to CIRAs in -

  • The Internal Revenue Code
  • Committee Reports
  • Tax Court Cases
  • Treasury Regulations
  • Revenue Rulings
  • Private Letter Rulings
  • General Counsel Memoranda
  • Revenue Procedures
  • Other Rulings, including National Office Technical Advice Memoranda, Actions on Decision, Treasury Decisions, Announcements, Field Service Advice Memoranda, IRS Information Letters, and Chief Counsel Advice

Each CIRA-related citation includes the specific topics addressed, cross-references to other related citations for those topics, and a summary of the citation. In addition, the Library includes a comprehensive cross-reference table, indicating whether each Library citation is applicable to IRC §528; IRC §277; Subchapter T; 501(c)(4); and/or 501(c)(7). 

This resource will simplify your research of complex IRS tax issues associated with CIRAs. In addition, citations referred to in PPC's Guide to Homeowners' Associations (HOA) are linked to the complete text of those citations in the Library.

TABLE OF CONTENT

  • Homeowners' Association Tax Library
    • INTRODUCTORY MATERIAL
    • Chapter 1 Precedential Authority of Citations
    • Chapter 2 Internal Revenue Code
    • Chapter 3 Committee Reports
    • Chapter 4 Tax Court Cases
    • Chapter 5 Treasury Regulations
    • Chapter 6 IRS Revenue Rulings
    • Chapter 7 IRS Private Letter Rulings
    • Chapter 8 General Counsel Memoranda
    • Chapter 9 Revenue Procedures
    • Chapter 10 Other Rulings
    • Chapter 11 IRS Publications and Forms
    • Appendix A Cross-Reference Table
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--
      • --Y--

RELATED RESOURCES

  • PPC's Homeowners' Association Tax Library Sample View
  • List of Substantive Changes (August 2016) View