Andersen v. USA
It is because of its commitment to the public interest and the profession that the Institute believes that, among other things, this Court should provide appropriate clarification of the term "corruptly persuades" as contained in federal criminal statutes such as that at issue here. As discussed, businesses of all types
Published on February 22, 2005
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
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