Net Investment Income Tax
...On Dec. 5, 2012, proposed regulations were published that address various aspects of the new Internal Revenue Code (IRC) section 1411, which will impose a tax on unearned income on investments. This new...
Published on December 04, 2013
Exempt Organizations Advocacy
This section covers issues of taxation and filing requirements of exempt organizations. It contains articles, tools and practice aids, as well as comment letters pertaining to legislative matters and IRS regulation and administration in this area.
Published on August 13, 2013
International Tax Advocacy
Also learn about the AICPA's Exempt Organizations Taxation Technical Resource Panel, the volunteers who assist with many of our advocacy and member service efforts in this technical area. News an
Published on August 14, 2013
S Corporations Advocacy
This section contains analysis of legislative issues, comments and other topical information regarding S corporation taxation.
Published on February 28, 2013
Foreign Trust Documents
A summary of documents related to Foreign Trust issues, including AICPA comment letters and practitioner resources.
Published on June 24, 2013
IRS Practice and Procedure Advocacy
This section contains policies and AICPA comments related to tax administration and policy.
Published on November 19, 2013
AICPA Briefings Help Prepare Hill Staff for Tax Season
The CPA Advocate: March 27, 2013. The AICPA offered information for Capitol Hill staff to help constituents through a shortened and uncertain tax season.
Published on March 27, 2013
Trust, Estate and Gift Tax Advocacy
Covered here is information related to trust, estate, gift, and generation-skipping transfer (GST) tax developments, including legislative and regulatory activity and AICPA comments suggesting improvements to the trust, estate, gift, and GST tax rules.
Published on November 08, 2013
Partnership Tax Advocacy
This page provides information on issues and AICPA comments made on proposed federal legislation and regulations relating to partnership taxation. The Partnership Taxation Resource Panel continues to monitor these advocacy issues.
Published on October 10, 2013
Employee Benefits Tax Advocacy
This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
Published on October 14, 2013