AICPA Checklist on Family Limited Partnerships
An AICPA checklist that will assist CPAs in the process of preparing annual income tax returns and detecting yearly administration problems under section 2036 that may inadvertently imply an understanding to retain economic benefit in family limited partnerships...
Published on March 22, 2012
Forms 3520 and 3520-A Foreign Trust Checklist
This is the AICPA checklist on Forms 3520 and 3520-A for foreign trusts. It has been updated for the 2011 tax year
Published on June 18, 2012
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
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 net investment income
Published on December 06, 2013
IRS Practice and Procedure Advocacy
This section contains policies and AICPA comments related to tax administration and policy
Published on November 19, 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
Employee Benefits Tax Advocacy
This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
Published on October 14, 2013
Individual Income Taxation Advocacy
This section contains legislative issues and comments regarding individual income taxation.
Published on November 22, 2013
State and Local Advocacy
This section contains legislative issues and comments regarding state and local taxation.
Published on September 11, 2013