11.08.2011 NTC Materials re Tax Accounting Methods Current Developments
Conference Materials:
Materials from AICPA's 2011 National Tax Conference - 11.08.2011 session regarding Tax Accounting Methods Current Developments, presented by Jane A. Rohrs, Deloitte LLP and Natalie A. Tucker, RSM McGladrey. This session will provide an overview of accounting methods guidance that was issued during 2011 and highlight the items most relevant
Published on February 14, 2012
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
11.08.2011 NTC Materials re U.S. Tax Implications of IFRS
Conference Materials:
Materials from AICPA's 2011 National Tax Conference - 11.08.2011 session regarding U.S. Tax Implications of IFRS, presented by Joan L. Schumaker, Ernst & Young LLP. This session will focus on the U.S. tax considerations of conversion to IFRS. Topics will include the primary differences in accounting for income taxes between
Published on February 14, 2012
AICPA Questions IRS About Education Letters Sent to Exempts
Comment Letter:
March 26, 2004. This letter to the IRS Exempt Organizations Division addresses their recent sending of ""educational letters"" informing charitable organizations with contribution income that they are: (1) disclosing an amount less than 5 percent of contributions; or (2) not disclosing any fundraising expenses in Part II of Form 990.
Published on November 12, 2012
AICPA Update Sample IRS Letter - Automatic Assessment of Form 5471 and Form 1120 Penalties - January 2009
Article:
This is an AICPA update in fall 2009 on the IRS Letter Regarding Automatic Assessment of Form 5471 and Form 1120 Penalties starting January 1, 2009.
Published on May 01, 2013
AICPA Recommends Changes to Tangible Property Guidance
News:
The AICPA recommended various changes and simplifications to the regulations regarding the treatment of expenditures incurred in selling, acquiring, producing, or improving tangible assets.
Published on July 18, 2012
AICPA Suggests Improvements to Form 1023
Comment Letter:
On December 2, 2002, AICPA makes suggestions to the IRS for improvements to Form 1023, the Application for Recognition of Exemption for nonprofit organizations.
Published on November 12, 2012
AICPA Comments on IRS Exempt Organization Enforcement Efforts
Comment Letter:
This April 12, 2004 letter from the AICPA Exempt Organization Taxation Technical Resource Panel to the Advisory Committee on Tax Exempt and Government Entities discusses enforcement and compliance processes and proposes a Form 990 redesign, a redesign of the exemption application process for section 501(c)(3) organizations, and new applications for
Published on April 17, 2013