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    Tax Advocacy - Legislation and Policy 

    The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences to promote good tax policy, particularly simplification of the tax laws, and to provide recommendations on how to reduce the "tax gap;" and (3) issuing an annual compendium of legislative proposals focused on noncontroversial proposals to simplify or correct perceived technical problems with provisions in the Internal Revenue Code.

    Tax Policy Concept Statements
     
    Tax Policy Concept Statement No. 1—Guiding Principles of Good Tax Policy: A Framework for Evaluation of Tax Proposals

    This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that are commonly cited and used as indicators of "good tax policy."

    Tax Policy Concept Statement No. 2—Guiding Principles for Tax Simplification

    In this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth guiding principles to be used in the development of simpler tax legislation and regulations.

    Tax Policy Concept Statement No. 3—Guiding Principles for Tax Law Transparency

    This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding principles to be used in the development of more transparent tax law.

    Tax Policy Concept Statement 4 —Guiding Principles for Tax Equity and Fairness

    This concept statement addresses the "good tax policy" principle of equity and fairness. The statement identifies and defines seven “dimensions” that should be considered when assessing tax equity and fairness. The statement recommends guiding principles to be used in the development of more equitable and fair tax laws. 

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    IMTA Member Webcasts

    Webcast This page highlights IMTA Division member-only webcasts.
    Published on March 06, 2015

    The Tax Adviser

    Publication The Tax Adviser is a valuable monthly resource for the latest tax-planning techniques and tax-saving methods. Its enhanced content and clean format make it a premier source of cutting-edge tax strategies for even the most knowledgeable tax practitioner and corporate executive.
    Published on March 06, 2015

    AICPA/DOL Indepdendence Rule Comparison

    Tools The Employee Benefit Plan Audit Quality Center has prepared the following summary to assist members in understanding some of the more common independence rules that affect auditors of employee benefit plans. Information about the DOL rules is excerpted from 29 CFR 2509.75-9, Interpretive Bulletin relating to guidelines on independence of
    Published on March 06, 2015

    Bob Veres Media Reviews

    Newsletter Bob Veres Media Reviews service summarizes the contents of three or four professional magazines each month, with direct links so you can go straight to the articles that interest you.
    Published on March 06, 2015

    Media Reviews - March 1-7, 2015

    Article Bob Veres Media Reviews service summarizes the contents of three or four professional magazines each month, with direct links so you can go straight to the articles that interest you.
    Published on March 06, 2015

    PCPS Tax Resources

    Overview The following resources and information will be helpful tools for your practice and will help you understand and apply the tax laws and stay informed of new developments.
    Published on March 06, 2015

    Diversity and Inclusion Initiatives

    Home The AICPA has always been keenly focused on diversity and inclusion in the profession; and has developed many programs which have increased the pipeline of students educated about the profession and on the accounting path to CPA, this very important work that will continue. However, changing demographics of the communities
    Published on March 06, 2015

    2014 Busy Season Resources

    Toolkit Busy Season webpage providing quick links to tax season tools and resources.
    Published on March 06, 2015

    Where to Turn A Guide for Members

    Overview A guide for members on who to call at the AICPA to answer specific questions.
    Published on March 06, 2015

    Overview of Tangible Property Regulations

    Overview One-page document that provides a high-level overview of the new repair regulations for practitioners.
    Published on March 06, 2015

    Repair Regs Flowchart

    Flowchart Repair Regs Flowchart to help you determine when to capitalize or expense a purchase/item
    Published on March 06, 2015

    Press Homepage

    Article
    Published on March 06, 2015

    Final Repair Regulations Presentation Slides Feb. 2014

    Presentation Final Repair Regulations Presentation Slides from Feb. 2014 webcast
    Published on March 06, 2015

    Accounting Methods for the Tax Professional Presentation Slides

    Presentation Accounting Methods for the Tax Professional Presentation Slides from June webcast
    Published on March 06, 2015

    New Client Welcome Letters - 2011

    Checklist These are the Engagement Letters, Welcome Client Letters, and Tax Permanent File Contents in the Practice Management Forms from the 2011 Tax Practice Guides and Checklists.
    Published on March 06, 2015

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