By Document Type
Member Only Content
This page provides information on issues and AICPA comments made on proposed federal legislation and regulation relating to partnership taxation.
The Partnership Tax Technical Resource Panel continues to monitor these advocacy issues.
Below are recent developments in this area:
For practice support resources in this area, visit the Partnership Resources page.
It contains checklists, webcasts, articles, tools and practice aids to assist members in tax practice.
Firm Spotlight - Clayton & McKervey, P.C.
PCPS News & Views Newsletter
PCPS News & Views (Archived articles - 2014)
Where is IRS Headed?
The Limited Liability Company Basis Limitation
What Do the Cash Method of Accounting and Sausages Have in Common?
The Orphan Drug and Research Tax Credits: The “Substantially All” Rule
AICPA Sues IRS Over Annual Filing Season Program
Court Says IRS Cannot Prevent Contingent Fee Arrangements for Refund Claims
IRS Issues Guidance on Health Insurance Premium Tax Credits
Fiduciary Fee Unbundling Rules Delayed Until 2015
Sec. 6707 Material Adviser Penalty Applies on a Transaction-by-Transaction Basis
Tax Advantages for U.S. Traders of Securities and Commodities Relocating to Puerto Rico
Recent Developments in Estate Planning: Part 2
FICA Taxation of Nonqualified Deferred Compensation Arrangements