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 th
Published on May 21, 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 June 11, 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
IRS Practice and Procedure Advocacy
Article:
This section contains policies and AICPA comments related to tax administration and policy.
Published on October 04, 2012
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
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
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 29, 2013
State and Local Advocacy
Article:
This section contains legislative issues and comments regarding state and local taxation.
Published on May 20, 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
Individual Income Taxation Advocacy
Overview:
This section contains legislative issues and comments regarding individual income taxation.
Published on June 17, 2013
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...
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
Foreign Trust Documents
Overview:
A summary of documents related to Foreign Trust issues, including AICPA comment letters and practitioner resources.
Published on June 11, 2013