AICPA Responds to IRS Simplification Proposals for Employee Benefit Plan Determination Letters
AICPA responds to the second white paper regarding The Future of the Employee Plans Determination Letter Program, encouraging simplification
Published on June 24, 2005
Article on the Supreme Courts Opinions in Bilski and the Future of Tax Strategy Patents - August 2010
This is an article by Ellen P. Aprill originally printed in the Journal of Taxation, August 2010, discussing the Bilski supreme court case and the future of tax strategy patents
Published on February 24, 2012
AICPA Summarizes IRS Strengths and Weakness for the Oversight Board
In a testimony before the IRS Oversight Board, the AICPA provided comments on: (1) the future direction of electronic tax administration, (2) enforcement challenges, (3) effective collection strategies, and (4) workforce empowerment
Published on September 10, 2012
AICPA Survey Recommends Treaty Negotiation Priorities
AICPA contacts the Department of the Treasury and provides suggestions for future treaty negotiations and possible renegotiation priorities
Published on June 24, 2005
AICPA Letter to IRS on Need Notice on Section 67(e) for 2010 Returns
This is the Feb. 15, 2011 AICPA letter to the IRS and Treasury on need for notice not requiring unbundling of fiduciary fees for 2010 returns and future years
Published on February 15, 2011
Tax Policy Concept Statement No. 2 Guiding Principles for Tax Simplification
...this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth guiding principles to be used in the development of simpler tax legislation and regulations
Published on June 16, 2010
AICPA Proposed Revenue Ruling Regarding the Treatment of Noncapital, Nondeductible Expenses with Respect to an S Corpora...
In this proposed revenue ruling, the AICPA suggests that nondeductible, noncapital allocations to an S shareholder in excess of basis will not carryover to future years unless the re-ordering election of reg. section 1.1367-1(g) is made
Published on September 28, 2012
AICPA Participates in Congressional Roundtable to Explore How to Improve Medicare Audits
The CPA Advocate: July, 2014. Steve Stang, a CPA from North Carolina, testified at a Senate Special Committee on Aging roundtable that increasing the number of Medicare audits "will likely not significantly lower the rate of improper payment errors."
Published on July 30, 2014
States May Move toward Reporting Mandates on Remote Sellers to Boost Tax Compliance
AICPA opposes a Multistate Tax Commission model statute that would ask states to require out-of-state retailers to report sales to in-state consumers.
Published on June 30, 2011
AICPA Recommendation for SEC Optional Adoption of IFRS by U.S. Public Companies
The CPA Advocate: September, 2011. AICPA recommended to the SEC that U.S. public companies be allowed the option of adopting IFRS.
Published on September 08, 2011