April 1, 2009 AICPA Written Statement to House Small Business Committee on Estate Tax Reform and Other Compliance Oversi...
Comment Letter:
April 1, 2009 AICPA written statement to the House Small Business Committee for Hearing on IRS Oversight and Tax Compliance, including comments on estate tax reform priorities
Published on March 14, 2012
AICPA Comments on IRS Proposed Regulations on Employee Stock Purchase Plans
Article:
AICPA commends the Treasury/IRS's effort to develop a comprehensive set of rules governing stock options issued under an employee stock purchase plan, but also asks for clarification on consistency rules for various terms and explanations to other issues.
Published on September 24, 2012
AICPA Comments on Alternate Valuation Regulations - August 1, 2008
Comment Letter:
This is the 8/1/08 AICPA comments on proposed regulations relating to the availability to use the alternate valuation method under section 2032 of the Internal Revenue Code
Published on March 14, 2012
AICPA Comments on Form 1099-C Information Reporting Issues on April 1, 2013
Comment Letter:
On April 1, 2013, AICPA submitted comments to IRS and Treasury as they continue to develop Form 1099-C, Cancellation of Debt and related instructions as well as guidance on section 6050P...
Published on April 08, 2013
Redacted IRS Letter - item 1 on AICPA Letter to IRS on IRS Systemic Incorrect Letters on Form 3520 - 8/28/12
Comment Letter:
This is a redacted IRS Letter - item 1 on 8/28/12 AICPA Letter to IRS on IRS Systemic Incorrect Letters on Form 3520
Published on August 28, 2012
ASB Comment Letter on Proposed ISA 550, Related Parties
Comment Letter:
This May 1, 2006, comment letter from the ASB to the IAASB discusses proposed ISA 550 (Revised), Related Parties
Published on February 14, 2013
Grant Thornton LLP v. Prospect High Income Fund
Legal Brief:
Because of their (1) extensive understanding of the accounting profession and, in particular, the role of an independent auditor, and (2) commitment to the public interest, the Texas Society of CPAs and the...
Published on April 14, 2010
AICPA Letter to Alabama Society of CPAs on Alabama State Tax Tribunals
Issue Brief:
This is the Oct. 1, 2012 AICPA letter to the Alabama Society of CPAs on the Alabama proposed state tax tribunal legislation
Published on October 15, 2012
AICPA Draft #1
Template:
Schedule D: Capital Gains and Losses of Form 1041NR, includes Part I: short-term capital gains and losses, Part II: long-term, Part III: Summary of parts I and II, Part IV: capital loss limitation and Part V: tax computation using maximum capital gain rates.
Published on April 15, 2010
AICPA Works to Rationalize Tax Return Due Dates
Newsletter:
AICPA supports legislation to solve the problem taxpayers and preparers face when Schedules K1 arrive too close to taxpayers' filing deadlines.
Published on September 02, 2011
AICPA Comments on Automatic Contribution Arrangement Proposed Regulations
Article:
AICPA commends the IRS and Treasury for proposed guidance to allow more employers to consider implementation of an automatic contribution arrangement, possibly increasing the retirement security of thousands of Americans.
Published on September 24, 2012
AICPA-ABA Joint Report on Estate Tax Reform - Pages 1-170
Report:
This is the AICPA-ABA Joint Report on Reform of Federal Wealth Transfer Taxes - pages 1-170
Published on March 14, 2012
Template Form 1041NR on Schedule K-1
Template:
Provided is Form 1041NR, Schedule K-1, for Beneficiary?s Share of Income, Deductions, Credits, Etc. and includes Part I: Information about the estate or trust, and Part II: Information about the beneficiary
Published on April 10, 2012
Tax Legislation and Policy
Article:
...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...
Published on May 17, 2013
Form 1041NR - Draft 5 US Income Tax Return for Foreign Estates and Trusts
Template:
Form 1041NR Draft 5 pages 1-5 , US Income Tax Return for Foreign Estates and Trusts, which includes sections on type of entity, income and deductions, tax and payments, creation and classification of the Trust...
Published on May 15, 2013