Corporations and Shareholders Advocacy

Article:  This section contains comments and recommendations by the AICPA on legislative, regulatory and administrative matters concerning corporations and shareholders. The Corporations and Shareholders Technical Resource Panel continues to monitor the
Published on February 07, 2013

AICPA Comments on REG-133002-10

Comment Letter:  The AICPA submitted comments and recommendations regarding the redetermination of gains and losses for consolidated groups.
Published on January 23, 2013

AICPA Comments on The Tax Simplification Act of 2002

Comment Letter:  In this 2002 comment letter the AICPA states now is the time to simplify the Internal Revenue Code. As HR 5166 proposes, Congress must deal with the growing alternative minimum tax (AMT) problem. AICPA wants the AMT repealed but will compromise for the proposed changes.
Published on March 19, 2012

AICPA Comment Letter on Electronic Filing Requirements for Large Corporations and Exempt Organizations

Comment Letter:  AICPA February 28, 2005 comments to the IRS on regulations regarding electronic filing requirements for large corporations and exempt organizations. The AICPA supports the IRS's goals for electronic tax administration but believes implementation of mandatory e-File will require significant process & technology changes. They recommend a delay in implementation of the regulations.
Published on March 19, 2012

Corporations and Shareholders Advocacy

Article:  This section contains comments and recommendations by the AICPA on legislative, regulatory and administrative matters concerning corporations and shareholders.
Published on June 23, 2011