Specialized Guidance & Resources 

The Specialized Guidance & Resources page offers toolkits and resource pages organized by trending issues (e.g., FBAR and FATCA), technical topics (e.g., Tangible Property ("repair" regulations), ACA), or practice areas presenting unique challenges for the tax practitioner (e.g., Divorce).

You can browse our complete library of specialized guidance pages and resources using the predefined search filters on the left. Clicking on these filters will result in a list of resources based on your choice. “By Topics” will result in a list of different types of resources and documents related to that topic. “By Document Type” will result in a list of resources of a particular type (e.g., checklist, sample letter, or engagement letter) regardless of topic. You can apply multiple filters to narrow your search.

 


What to Know Now - Partnership Audit Changes

Congress recently enacted significant changes to partnership audit and adjustment rules. The changes are expected to dramatically increase the audit rates for partnerships and will require partners to carefully review, if not revise, their partnership’s operating agreement. Below are a few resources to help you communicate with clients:


Featured Resources

 

This symbol identifies tools and resources available exclusively for Tax Section members. When accessing premium member-only content within the Tax Resource Library, you will be prompted to enter your user ID and password to validate your Tax Section membership. Not a member? Learn more about these premium resources along with the many other benefits of membership in the AICPA Tax Section.

Copyright © 2006-2016 American Institute of CPAs.