Page
1
Showing results
1 -
6
of
6
2006 Excerpt on FIN 48 on Uncertain Tax Positions
Classroom Resources:
A summary of AICPA continuing professional education (CPE) course materials from 2006 on FIN 48, Accounting for Uncertainty in Income Taxes. Includes the scope, recognition, derecognition and measurement, interest and penalties, classification, and disclosures
Published on March 09, 2012
AICPA CPE Course Summary on FIN 48, Accounting for Uncertainty in Income Taxes
CPE:
A summary of the AICPA course materials on FIN 48 is available to Tax Section members
Published on February 19, 2010
Disclosure of Uncertain Tax Positions
Overview:
This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including current Schedule UTP and Instructions), video clips and other articles associated with this topic.
Published on April 16, 2013
AICPA Submits Comments on IRS Uncertain Tax Position Proposal
News:
The AICPA submitted comments to the IRS on the Service’s proposal to require certain business taxpayers to disclose their uncertain tax positions on their tax returns.
Published on January 28, 2011
Uncertain Tax Position FAQs Posted
News:
The IRS has posted a series of questions and answers (FAQs) about the new requirement for large corporations to report their uncertain tax positions.
Published on March 24, 2011
IRS Releases Final Schedule UTP, Incorporates Changes
News:
In two announcements, the IRS unveiled a number of significant changes to its plan to require certain business taxpayers to report uncertain tax positions on their tax returns and issued a final version of Schedule UTP.
Published on January 28, 2011
Show
Results per page