CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Michigan returns or who are required to deal with Michigan taxes. This popular Guidebook is now in its 44th year of providing practitioners with concise and authoritative information on Michigan taxes. It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including: - income tax - single business tax - sales and use taxes - intangibles tax - inheritance, estate and generation-skipping transfer taxes Other Michigan taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2013 for the 2012 tax year, legislative changes effective after 2012 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Michigan and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detaile

Caution! You may want to paddle every river! Rapid by rapid, rock by rock descriptions of 1500 miles of canoeing opportunities on 45 blue-ribbon rivers by two experts who personally paddled every mile. A wealth of canoeing adventures from placid family floats to blood-curdling whitewater runs. Accurate, easy-to-follow maps show access sites, campgrounds, put-ins/take-outs, roads, bridges. . . and more. Concise, essential call-out data features gradient, rapids and falls, portages, skill required. . . and more. Clear, authoritative descriptions detail lengths, trip times, depth, current, bottom composition, widths, access information, parking facilities, fishing opportunities. . . and more.

Recommends where to eat, stay, and camp. Describes natural attractions, outdoor recreation, trails, beaches, history, geology, shops--with honest, appreciative discernment. Many annotated maps.

The first and only pocket-sized, practical manual on plastic surgery, The Michigan Manual of Plastic Surgery is written by residents in the University of Michigan’s renowned plastic surgery training program. This multidisciplinary review features contributions from senior residents in related fields including general surgery, oral and maxillofacial surgery, otolaryngology, orthopaedics, neurosurgery, and urology. Features: Easy-to-follow outline format covers the full range of clinical problems commonly encountered by plastic surgeons. Core content addresses fundamental principles and techniques, skin and soft tissue lesions, head and neck, facial reconstruction, craniofacial, aesthetic surgery, breast, hand and upper extremities, trunk, lower extremities, genitalia, and burns. Interdisciplinary versatility makes the handbook ideal for medical students and surgical residents seeking clinical consultations and pre-, intra-, and postoperative care. Additionally, the review provides a quick consult for practitioners whose work interacts with plastic and reconstructive surgery, as well as for those preparing for the in-service and written board examinations. NEW to the Second Edition... New full-color illustrations improve visual learning and enhance retention of key concepts. Carefully selected topics correspond to topics on plastic surgery in-service and specialty Board examinations. Helpful icons highlight material covered on the In-Service Board Exam.