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This section covers issues concerning corporations and shareholders. It contains articles, tools and practice aids, as well as comment letters pertaining to legislative matters and IRS regulation and administration. Some of the topics in this section include Incorporation and liquidations; Mergers and acquisitions; Consolidated returns and controlled corporations; and Net operating losses.
Below are articles on recent developments in this area:
Below are AICPA checklists for corporations and shareholders that will assist practitioners with compliance in this area:
The AICPA is hosting a webinar aimed at providing you with the technical knowledge to the federal consolidated return system. You will learn the advantages and disadvantages of consolidation and receive practitioner insight on best practices that you can use to communicate to your clients and organizations. Registration link coming soon.
To see a full list of past and present tax webinars, visit Webinar Archives page.
See our full list of resources in the Corporations and Shareholders area.
For details on our advocacy efforts in the area of corporate taxation, including comment letters and written testimony, visit the Corporations and Shareholders Advocacy page.