Take Charge of Your Financial Future Webinar - Jan. 4, 2013
Webcast:
This is the 1/4/13 AICPA webinar on taking charge of your financial future, including estate planning
Published on January 16, 2013
AICPA Survey Recommends Treaty Negotiation Priorities
Comment Letter:
AICPA contacts the Department of the Treasury and provides suggestions for future treaty negotiations and possible renegotiation priorities
Published on March 04, 2010
AICPA Summarizes IRS Strengths and Weakness for the Oversight Board
Comment Letter:
In a testimony before the IRS Oversight Board, the AICPA provided comments on: (1) the future direction of electronic tax administration, (2) enforcement challenges, (3) effective collection strategies, and (4) workforce empowerment
Published on September 10, 2012
Article on the Supreme Courts Opinions in Bilski and the Future of Tax Strategy Patents - August 2010
Article:
This is an article by Ellen P. Aprill originally printed in the Journal of Taxation, August 2010, discussing the Bilski supreme court case and the future of tax strategy patents
Published on February 24, 2012
Tax Division Strategy Plan, January 2010
Overview:
The revised Tax Section Stratgic Plan titled "Looking to the Future: Today, tomorrow, and beyond." This was revised and updated in January 2010
Published on August 01, 2011
Tax Strategy Patents - Is This the Beginning or the End Implications of Bilski on Patenting Tax Strategies
Webcast:
In this teleconference on tax strategy patents, you will learn the implications of Bilski on patenting tax strategies.
Published on March 30, 2012
Many Tax Provisions Set to Expire at Year End
News:
...the reduced payroll tax rate have garnered a lot of media attention, but many other tax items are scheduled to expire at the end of the year, and any future extension of these expiring provisions will have to be retroactive
Published on January 07, 2012
Cliff Law Reconfigures Tax Preparation and Planning
News:
...provisions, the American Taxpayer Relief Act offers something for nearly all taxpayers and their preparers to assess and implement as they begin preparing 2012 returns and plan for the future
Published on January 08, 2013
Tax Policy Concept Statement No. 2 Guiding Principles for Tax Simplification
White Paper:
...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
Published on June 24, 2010
Conference Materials from 2005 Presentation AMT - Strategies to Escape Its Reach
Conference Materials:
Conference materials on alternative minimum tax (AMT): Strategies to Escape Its Reach, by Joseph W. Walloch, provides an informative look at the AMT history, future, developments and provides tips, planning information, and answers to questions
Published on April 05, 2012
March 25, 2011 Tax E-Alert Join a Tax Section Technical Resource Panel or Committee
Newsletter:
This newsletter contains information regarding: FAQs on PTIN Registration Process, Carried Interest, Schedule UTP, Mailing Tax Returns to IRS Using a Private Delivery Service, Form 709 and Instructions, Practitioner Responsibilities Regarding Foreign Financial Accounts.
Published on February 28, 2012
Proposed Revenue Ruling - Treatment of Noncapital, Nondeductible Expenses with Respect to an S Corporation Shareholder
Comment Letter:
When an S corporation has nondeductible items such as a portion of meal and entertainment expenses, the shareholders must reduce stock basis by the pro rata share of such expenses before reducing basis for deductible losses, thus effectively reducing basis available for deductible losses. Generally, if non-deductibles reduce basis to
Published on January 28, 2011
Temporary Regulations under IRC Sec. 6038D
Rules and Regulations:
On December 14, 2011, the IRS and Treasury released temporary and proposed regulations under IRC Section 6038D regarding reporting of specified foreign financial assets on Form 8938, which is applicable for tax years beginning after March 18, 2010. The temporary regulations typically impact individuals required to file Form 1040 and
Published on March 28, 2012
IRS Raises Standard Mileage Rate for Second Half of 2011
News:
In response to rising gasoline prices, the IRS has raised the standard mileage rate for business use of an automobile from 51 cents per mile to 55½ per mile, effective July 1.
Published on June 24, 2011
IRS Announces Third Offshore Voluntary Disclosure Program
News:
The IRS announced it is starting its third program designed to help people hiding offshore accounts get current with their taxes in the United States.
Published on April 10, 2013