AICPA Proposes Fiscal Year Flexibility for Emerging Small Businesses
Comment Letter:
This is AICPA's statement in support of allowing small businesses the flexibility to adopt any fiscal year end from April through November for tax purposes, as proposed in the Small Business Tax Flexibility Act of 2003 (H.R. 3225) for the record of the Subcommittee's September 23, 2004, hearing.
Published on May 20, 2013
AICPA Suggests Improvements to New Cash Accounting Method Notice 2001-76
Comment Letter:
The AICPA comment letter of 02.28.2002 requests that the IRS clarify and refine Notice 2001-76, which expanded the application of the cash method of accounting to certain businesses with revenues of less than $10 million.
Published on May 20, 2013
AICPA Testified 05.09.2012 regarding Deduction and Capitalization of Tangible Property Expenditures
Testimony:
AICPA testified before the IRS and Treasury at the May 9, 2012 public hearing on proposed and temporary regulations under IRC sections 162(a), 168, and 263(a) regarding the deduction and capitalization of expenditures related to tangible property, REG-168745-03 and TD 9564, and Revenue Procedures 2012-19 and 2012-20.
Published on May 20, 2013
AICPA Comments on INDOPCO Regs
Comment Letter:
This letter provides AICPA's comments on the proposed INDOPCO regulations.
Published on May 20, 2013
AICPA Comments on Eligible Property and Simplified Service Cost Method Guidance From IRS
Comment Letter:
AICPA's response 01.27.2004 to IRS' requests for comments on Simplified Service Cost Method (SSCM) under Section 263A regulations.
Published on May 20, 2013
AICPA Asks IRS to Clarify and Improve Intangible Asset Automatic Consent Procedures
Comment Letter:
AICPA comments 08.24.2004 regarding the requirements found in Section 4.02 of Revenue Procedure 2004-23.
Published on May 20, 2013
Whats at Stake The CPA Profession on Federal Fiscal Responsibility
Article:
What’s at Stake? The CPA Profession on Federal Fiscal Responsibility offers guidance on how the U.S. government’s financial statements can be used for greater understanding of the nation’s fiscal health.
Published on May 20, 2013
Trust, Estate and Gift Tax Advocacy
Overview:
Covered here is information related to trust, estate, gift, and generation-skipping transfer (GST) tax developments, including legislative and regulatory activity and AICPA comments suggesting improvements to the trust, estate, gift, and GST tax rules.
Published on May 20, 2013
Sales and Use Tax Reporting
Article:
An evolving issue is proposed statutes similar to the Colorado statue regarding sales and use tax notice and reporting requirements. The AICPA has commented on the Multistate Tax Commission's proposed draft model statute on this. Overvi
Published on May 20, 2013
State and Local Advocacy
Article:
This section contains legislative issues and comments regarding state and local taxation.
Published on May 20, 2013
Comprehensive Advocacy List for State and Local
Overview:
This is a comprehensive listing of the advocacy related issues and AICPA comments regarding state and local taxation.
Published on May 20, 2013
State CPA Society Government Fiscal Responsibility Activities
Article:
Examples of state CPA societies' various activities to inform the public and advocate for government fiscal responsibility.
Published on May 17, 2013
AICPA Position Paper on Single Point of Filing
Issue Brief:
AICPA issued 5/14/13 AICPA position paper on state and local transactional tax single point of filing.
Published on May 17, 2013
AICPA Position Paper on State Tax Contingent Fee Auditors
Issue Brief:
AICPA issued the attached 5/14/13 AICPA position paper on state tax contingent fee auditors.
Published on May 17, 2013
AICPA Written Statement for Hearing on Camp Small Business Tax Reform Proposal - May 2013
Testimony:
This is the AICPA written statement for the May 15, 2013 House Ways and Means Committee Select Revenue Subcomittee hearing on the Camp small business tax reform proposal.
Published on May 17, 2013