AICPA Checklist on Family Limited Partnerships

Checklist:  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

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

Newsletter:  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

International Tax Advocacy

Article:  ...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 rul
Published on October 01, 2012

Trust, Estate and Gift Tax Advocacy

Overview:  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 May 15, 2013

State and Local Advocacy

Article:  This section contains legislative issues and comments regarding state and local taxation.
Published on May 17, 2013

Employee Benefits Tax Advocacy

Overview:  This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
Published on March 14, 2013

Exempt Organizations Advocacy

Overview:  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 November 06, 2012

IRS Practice and Procedure Advocacy

Article:  This section contains policies and AICPA comments related to tax administration and policy
Published on October 04, 2012

Individual Income Taxation Advocacy

Overview:  This section contains legislative issues and comments regarding individual income taxation.
Published on April 09, 2013

S Corporations Advocacy

Article:  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

Article:  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 monitor the
Published on February 07, 2013

Partnerships - Partner Resource Panel

Tools:  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 May 17, 2013

Foreign Trust Documents

Overview:  A summary of documents related to Foreign Trust issues, including AICPA comment letters and practitioner resources.
Published on May 15, 2013