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 Content Enhancements—Fall 2012 IntelliConnect®

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Tax Content Enhancements—Fall 2012 IntelliConnect®

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

Tax Content Enhancements—Fall 2012 IntelliConnect®

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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.

Tax Content Enhancements—Fall 2012 IntelliConnect®

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FINANCIAL AND ESTATE PLANNING CONTENT

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.

New!

Tax Content Enhancements—Fall 2012 IntelliConnect®

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STATE TAX CONTENT

Multistate Sales Tax Research and Compliance Manager

New! Sales and Use Tax Rate Changes Smart Chart

Tax Content Enhancements—Fall 2012 IntelliConnect®

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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:

–Dividends –Returned Premiums –Credits–Annual Returns

–Estimated Returns–Fixed Dollar Thresholds –Forms, Installment Amounts and Due Dates –2012 Tax Rates

–Insurance Taxation Corporation–Income Tax–Premiums Tax –Retaliatory Tax

–Biodiesel–Aviation fuel–Jet fuel–A55–E-85

–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

Tax Content Enhancements—Fall 2012 IntelliConnect®

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IRC History RelateNEW! Links from the text of the IRC directly to the IRC “history” or amendment notes, for Code section and subsections.

Coming early January 2013 to Standard Federal Tax Reporter . . .

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Currently available for Current Internal Revenue Code . . .

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