Comments on Industry Resolution Program Issue 2008-110 Regarding Tax Issues Related to Technical Terminations of Publicl...
Technical terminations of a partnership occur fairly frequently. When they do, revaluations of partnership property, depreciation reset, 754 book-ups and a whole host of tax consequences must be addressed. In the context of a publicly-traded partnership with sometimes thousands of partners and potentially multiple terminations throughout the year, the problems
Published on March 09, 2012
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
Using Family Partnerships and Refuting IRS Challenges
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 19, 2012
AICPA Comments on Eligible Property and Simplified Service Cost Method Guidance From IRS
AICPA's response 01.27.2004 to IRS' requests for comments on Simplified Service Cost Method (SSCM) under Section 263A regulations.
Published on May 20, 2013
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