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...
Published on March 22, 2012
IRS Audit Checklist for Cost Sharing Arrangements
This audit checklist was created by the IRS Large and Midsize Business Division to help international examiners and field specialists review and evaluate cost-sharing arrangements under Internal Revenue Code reg. section...
Published on October 04, 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
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
Foreign Trust Documents
A summary of documents related to Foreign Trust issues, including AICPA comment letters and practitioner resources.
Published on June 24, 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
International Tax Advocacy
Also learn about the AICPA's Exempt Organizations Taxation Technical Resource Panel, the volunteers who assist with many of our advocacy and member service efforts in this technical area. News an
Published on August 14, 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