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
Page that details information regarding NIIT (Section 1411).
Published on March 03, 2014
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
S Corporations Advocacy
This section contains analysis of legislative issues, comments and other topical information regarding S corporation taxation.
Published on February 28, 2013
Corporations and Shareholders Advocacy
This section contains comments and recommendations by the AICPA on legislative, regulatory and administrative matters concerning corporations and shareholders. The Corporations and Shareholders Technical Resource Panel continues to
Published on August 15, 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 February 13, 2014
IRS Practice and Procedure Advocacy
This section contains policies and AICPA comments related to tax administration and policy
Published on February 19, 2014