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AICPA Makes Recommendations for IRS-Treasury 2006-07 Priority Guidance List
Comment Letter:
The AICPA has submitted recommendations for the Treasury-IRS 2006-2007 Guidance Priority List. The comments cover a range of areas that affect individual and business taxpayers. The AICPA also emphasized the continuing need for Treasury and the IRS to continue efforts to simplify tax regulations and cited three examples of ""simple""
Published on March 04, 2010
CPA Mobility Information
Article:
Practice mobility for CPAs is the general ability of a licensee in good standing from a substantially equivalent state to gain practice privilege outside of their home state without getting an additional license in the state where they will be serving a client or an employer.
Published on March 22, 2012
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 Recommends Clarifications to Proposed Generation-Skipping Transfer Predeceased Parent Exception Regs
Comment Letter:
AICPA's comments regarding proposed regulations on the predeceased parent rule.
Published on September 12, 2012
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
Potts v. SEC
Legal Brief:
Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
Published on April 02, 2013
Article/Guide to Section 643 Regs Defining Trust Income - 2005
Article:
An analysis of the revised regulations defining trust accounting income for tax years ending after January 2, 2004. This guide also examines how they affect the computation of fiduciary accounting income and distributable net income.
Published on September 12, 2012
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