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    Comments on Industry Resolution Program Issue 2008-110 Regarding Tax Issues Related to Technical Terminations of Publicl...

    Comment Letter 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...
    Published on March 09, 2012

    Industry Resolution Program Issue 2008-110 Comment Letter - Tax Issues Related to Technical Terminations of Publicly Tra...

    Comment Letter 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...
    Published on May 01, 2013

    Successful Push for Penalty Relief on Delayed Forms

    Newsletter The CPA Advocate: March 27, 2013.  The IRS recently announced late payment penalty relief for those taxpayers who are filing forms released after Jan. 30, addressing one of the AICPA’s requests to the agency to alleviate the burden of a compressed, post-fiscal cliff tax filing season.
    Published on March 27, 2013

    What do CPAs Want for Tangible Property Rules Survey Results are In

    Newsletter The CPA Advocate: May, 2014.  The AICPA asked members to take a brief survey regarding the safe harbor rules for deducting or capitalizing expenditures on tangible property.  The overwhelming majority agree that a higher de minimis threshold is needed.
    Published on May 22, 2014

    IRS and AICPA Discuss 2015 Tax Filing Season Issues

    Newsletter The CPA Advocate: August, 2014.  IRS officials predict a tough tax filing season because of budgetary constraints, new health insurance and foreign bank reporting rules and delayed Congressional action on tax extenders.
    Published on August 27, 2014

    AICPA Recommends Refining Legislation on Mandatory Partnership Basis Rules

    Comment Letter The AICPA strongly supports efforts to eliminate abuses relating to the elective nature of partnership basis adjustments.
    Published on June 27, 2005

    Not Giving Up on Simplification

    Newsletter Annette Nellen, chair of the AICPA Individual Tax Technical Resource Panel, compares the AICPA's principles for tax simplification to the solutions for complixity offered by IRS Commissioner Shulman and finds common ground.
    Published on January 09, 2012

    AICPA Beta Tests the E-File Form 990

    Comment Letter This August 22, 2003 letter to the IRS summarizes AICPA Exempt Organization Taxation Technical Resource Panel findings upon beta testing of the E-File Form 990.
    Published on June 24, 2005

    AICPA Urges Congress to Make S Corporation Reforms

    Comment Letter AICPA provides written testimony before Congress in support of the Subchapter S Modernization Act of 2003.
    Published on June 22, 2005

    Information on Lawsuits on Specific Tax Strategy Patents

    Overview This page contains information on lawsuits concerning the SOGRAT and Fort Properties Section 1031 likekind exchange deedshare patents, as well as other information on specific tax strategy patents.
    Published on September 19, 2014

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