CCH's Law, Explanation and Analysis of the tax provisions of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 provides tax professionals with a single integrated reference source covering this historic legislation. Along with the impacted Internal Revenue Code provisions, as amended, and supporting committee reports, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis of tax impact of these complex Acts. As a bonus, this Law, Explanation and Analysis book also includes complete coverage of the Hiring Incentives to Restore Employment (HIRE) Act and other recent tax legislation.
The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.
CCH's 2010 Law, Explanation and Analysis book is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.