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
Audit, Attest, and Quality Control ASB Comment Letters
Comment Letter:
ASB comment letter to other organizations.
Published on May 20, 2013
Bob Veres E-Columns
News:
New! In his e-columns, Bob Veres explores topics that help you serve your clients better, and create a more efficient, effective and profitable practice.
Published on May 20, 2013
Overview on Due Dates Legislation
Overview:
This page is an overview on the due dates legislation
Published on May 20, 2013
Bob Veres Media Reviews
Overview:
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 May 20, 2013
AICPA Recommends Change to Return Due Dates
Overview:
This page provides history, background and links related to the recommendation to change the due dates for certain tax returns.
Published on May 20, 2013
State and Local Resources
Overview:
This page also provides Tax Section members with practice aids related to state and local tax.
Published on May 20, 2013
AICPA Council Votes to Offer Specialized Credentials Internationally
Press Release:
In response to growing demand, the governing council of the American Institute of CPAs today approved a measure allowing the Institute to offer its specialized credentials in forensics, business valuation, technology assurance and financial planning outside the United States.
Published on May 20, 2013
ARSC Meeting Materials and Highlights
Meeting Materials:
Meeting materials for meetings of the Accounting and Review Services Committee.
Published on May 20, 2013