CCH's Law, Explanation and Analysis of the American Jobs Creation Act of 2004 provides comprehensive, timely and practical guidance to help tax professionals make sense of and apply the changes enacted in this new tax legislation. It offers full coverage of all tax provisions, so tax professionals can quickly understand, comply with, and plan under the new rules. This massive tax act focuses on mainly on business and international taxation, with some provisions for individual taxpayers.

CCH's CCH editorial staff, along with leading practitioners, provide clear and practical guidance and analysis of the impact of the law's changes, including how various taxpayer groups and situations are affected. Law, Explanation and Analysis also provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports. 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 Law, Explanation and Analysis 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 critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.