11.08.2011 NTC Materials re U.S. Tax Implications of IFRS
Materials from AICPA's 2011 National Tax Conference - 11.08.2011 session regarding U.S. Tax Implications of IFRS, presented by Joan L. Schumaker, Ernst & Young LLP. This session will focus on the U.S. tax considerations of conversion to IFRS. Topics will include the primary differences in...
Published on February 14, 2012
Disclosure of Uncertain Tax Positions
This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including current Schedule UTP and Instructions), video clips and other articles associated with this topic.
Published on September 23, 2013
DO NOT EDIT THIS PAGE OR SUBMIT FOR APPROVAL ANYMORE - IT IS HERE FOR REFERENCE
This section covers issues concerning tax accounting methods and periods. It contains articles, tools and practice aids, as well as comment letters pertaini
Published on July 15, 2013
December 21, 2012 TaxEalert New 12/26 webinar with Reactions to Fiscal Cliff Negotiations Dialogue with IRS Continues on...
In this issue New 12/26 webinar with Reactions to Fiscal Cliff Negotiations; Dialogue with IRS Continues on Erroneous Form 3520 Letters; Tax Practitioner Toolkit Updated for 2013; Distributions from CRTs are Subject to the New 3.5% Surtax and more….
Published on December 27, 2012
Tax Methods and Periods - Technical Resource Panel
The Tax Methods & Periods technical resource panel (TRP) identifies issues and develops policy. Find out more here.
Published on April 01, 2013
Tax Methods & Periods
Coverage of tax accounting issues, including accounting methods and periods, inventories, section 263A and section 199 (Domestic Manufacturing Deduction).
Published on December 02, 2013
September 2, 2011 Tax E-AlertIRS Postpones Sept. 15 Filing Deadline for Certain Taxpayers due to Hurricane Irene
This newsletter contains articles regarding: IRS Postpones Sept. 15 Filing Deadline for Hurricane Irene, Extension for Various OVDI, Use of High-Low Travel & Entertainment Substantiation Method, Fingerprinting Process, Document Delivery to the IRS, Court Rejects Reasonable Cause Defense for Preparer’s Omission, Section 909
Published on February 27, 2012
Presidents Budget Proposes AMT Elimination, Tax Reform
President Barack Obama unveiled his proposed budget for FY 2013. It includes several tax reform proposals, including plans to eliminate the AMT, to repeal LIFO, and to tax dividends of high-income taxpayers at ordinary income rates.
Published on February 14, 2012
AICPA Update Sample IRS Letter - Automatic Assessment of Form 5471 and Form 1120 Penalties - January 2009
This is an AICPA update in fall 2009 on the IRS Letter Regarding Automatic Assessment of Form 5471 and Form 1120 Penalties starting January 1, 2009.
Published on May 01, 2013
Tax Methods & Periods Tools and Aids
Tools related to tax accounting.
Published on November 26, 2013