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Comments on Codification of the Economic Substance Doctrine
Comment Letter:
March 2007. AICPA submitted comments to the Congressional tax-writing committees regarding possible legislation to codify the economic substance doctrine.
Published on April 27, 2010
Health Care Reform
Article:
The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.
Published on April 19, 2012
Using Family Partnerships and Refuting IRS Challenges
Article:
This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 05, 2012
Supreme Court Upholds Health Care Law
News:
The Supreme Court declared the mandate requiring U.S. citizens and legal residents to maintain minimum essential health coverage to be a permissible exercise of Congress’s taxing powers under the Constitution.
Published on June 29, 2012
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