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
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
Employee Benefits Tax Advocacy
This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
Published on October 14, 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
Individual Income Taxation Advocacy
This section contains legislative issues and comments regarding individual income taxation.
Published on November 22, 2013
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
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 October 10, 2013