AICPA Legislative Proposal to Exempt from the Form 1041-A Filing Requirement of Section 6034(a) Trusts with Charitable D...

Comment Letter:  This is the 10/19/12 letter to the leadership of the tax-writing committees regarding an AICPA legislative proposal to exempt from the Form 1041-A filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities
Published on October 23, 2012

AICPA Comments to IRS on Form 1041-A - Sept. 14, 2010

Comment Letter:  This is the Sept. 14, 2010 AICPA comments to IRS on Form 1041-A
Published on September 13, 2010

AICPA Comments to IRS on Due Date for Trust Form 1041 - September 24, 2008

Comment Letter:  This is the September 24, 2008 AICPA comments to the IRS on the due date for the Form 1041 for trusts and estates
Published on June 08, 2010

Estate Tax Reform AICPA Letters and Studies

Overview:  This page contains the AICPA comments and studies submitted to Congress on estate tax reform.
Published on February 25, 2013

Comprehensive List of Advocacy Issues for Trust, Estate and Gift Tax

Article:  This section includes information on legislative, regulatory, and administrative advocacy related to estate, gift, and trust taxation.
Published on May 15, 2013

House and Senate Tax Reform Discussion Drafts Include Due Date Simplification Proposal Championed by AICPA

Newsletter:  The CPA Advocate: March 27, 2013.  The tax reform discussion drafts released by the House Ways and Means and Senate Finance Committees include provisions of the due dates simplification bill the AICPA has pushed Congress to enact in order to alleviate the problem of receiving late Schedule K-1 information and
Published on March 27, 2013

Trust, Estate and Gift Tax Advocacy

Overview:  Covered here is information related to trust, estate, gift, and generation-skipping transfer (GST) tax developments, including legislative and regulatory activity and AICPA comments suggesting improvements to the trust, estate, gift, and GST tax rules.
Published on May 15, 2013

Section 67(e) Trust Investment Expenses Advocacy Documents

Article:  This page contains section 67(e) trust investment expenses advocacy comments.
Published on February 25, 2013

AICPA Guidance on Section 67(e) - Trust Administrative Costs after Knight

Practice Aid:  This is the AICPA guidance to practitioners filing Forms 1041 in 2007 regarding deducting trust administrative costs under section 67(e) in light of the Knight v. Cir
Published on September 11, 2012

AICPA Sends Tax Reform Recommendations to House Ways & Means Committee

Newsletter:  The CPA Advocate: April, 2013. The AICPA recently sent recommendations for tax reform to five of the House Ways & Means Committee’s working groups charged with examining how specific areas of the tax law could be reformed.  The recommendations cover provisions regarding small businesses and passthrough entities, education and family
Published on April 29, 2013

AICPA Works to Rationalize Tax Return Due Dates

Newsletter:  AICPA supports legislation to solve the problem taxpayers and preparers face when Schedules K1 arrive too close to taxpayers' filing deadlines.
Published on September 02, 2011