Circular 230 Deskbook


Book Description

The Circular 230 Deskbook from PLI helps tax practitioners comply with complex Circular 230 amendments more easily-- and avoid costly penalties and sanctions.




Special Monograph


Book Description




(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)


Book Description

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)







Securities Regulation: Selected Statutes, Rules, and Forms 2024 Supplement


Book Description

Amendments to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance, and incidents by public companies that are subject to the reporting requirements of the Securities Exchange Act of 1934. Amendments to enhance investor protections in initial public offerings by Special Purpose Acquisition Companies (SPACs). Amendments to modernize and improve disclosure about repurchases of an issuer’s equity securities that are registered under the Exchange Act (Repurchase Rule). Amendments to update Regulation 13D-G to require market participants to provide more timely information on their positions to meet the needs of investors in today’s financial markets. Amendments to the rule under the Investment Company Act of 1940 that addresses certain broad categories of investment company names that are likely to mislead investors about an investment company's investments and risks. Latest updates to statutes, rules, regulations, and forms.
















Decisions of the Comptroller General of the United States


Book Description

March, September, and December issues include index digests, and June issue includes cumulative tables and index digest.