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AICPA Asks IRS to Apply Anti-Mixing Bowl Changes Prospectively Only
AICPA offers comments to the IRS and Department of Treasury on Revenue Ruling 2004-43, which specifically addresses the application of sections 704(c)(1)(B) and 737 to the distribution of property by a partnership following an assets-over partnership merger.
Published on July 18, 2013
AICPA Evaluates the International Tax Aspects of the American Competitiveness and Corporate Accountability Act
AICPA writes to the Congress evaluating the international tax aspects of the proposed H.R. 5095, American Competitiveness and Corporate Accountability Act.
Published on April 15, 2010
Article/Guide to Section 643 Regs Defining Trust Income - 2005
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