Pre-Release Comments on Guidance under Section 1367 Regarding S Corporations and Back-To-Back Loans
The AICPA recognizes that much of the case law in the back-to-back loan area is not consistent. Taxpayers and the government continue to spend time and money fighting over the appropriate principles to follow in determining when shareholders should be given debt basis for loans made to an S corporation.
Published on January 28, 2011
11.08.2011 NTC Materials re Uncertain Tax Positions
Materials from AICPA's 2011 National Tax Conference - 11.08.2011 session regarding Uncertain Tax Positions, presented by Michael P. Dolan, KPMG LLP. This session will explore the evolution of the new Uncertain Tax Position (UTP) disclosure regime. It will identify issues confronted by corporations required to file...
Published on February 14, 2012
11.08.2011 NTC Materials re Continued Focus on International Tax Policy & Initiatives Leads to More Change
...2011 National Tax Conference - 11.08.2011 session regarding Continued Focus on International Tax Policy & Initiatives Leads to More Change, presented by Brent E. Felten, Crowe Horwath LLP and Michael W. Granberg, Crowe Horwath LLP. Perceived loopholes in international tax policy and compliance initiatives have been the
Published on February 14, 2012
Valuation Issues Addressed by IRS
This page concerns the webinar on March 17, 2011 on common business valuation issues addressed by IRS.
Published on April 23, 2013
How Can Theft Prevention, Reporting, and Return Filing Be Improved
An IRS Oversight Board hearing explored ways to combat fraud and improve tax administration.
Published on May 03, 2013
May 16, 2012 Congressional Hearing on Tax-Exempt Organizations
On May 16, 2012, the Subcommittee on Oversight of the Committee on Ways and Means held a hearing on tax-exempt organizations, including the current IRS compliance initiative related to universities, recently enacted reporting requirements for tax-exempt hospitals, recent efforts by tax-exempt organizations to design and implement good governance standards, and
Published on October 09, 2012
Supreme Court Issues Decision on IRS Summons Enforcement
A Supreme Court decision allows individuals to question IRS employees regarding their reasons for issuing a summons if the individual can point to specific facts that plausibly raise an inference of bad faith on the part of the IRS employee.
Published on June 20, 2014
IRS Practice & Procedures
The IRS Practices and Procedures Committee acts as the AICPA’s primary liaison with the IRS to improve the current tax administration system for the benefit of members, clients, the public and the government. Find out more here.
Published on February 28, 2014
07.18.2011 Infocast Forming and Operating a Controlled Foreign Corporation (CFC)
The AICPA is holding an audio and slide infocast on Monday, July 18, 2011 from 1:00 to 2:30 pm Eastern on Forming and Operating a Controlled Foreign Corporation (CFC). Download the presentation materials.
Published on December 02, 2011
Employee Benefits Tax Technical Resource Panel (TRP)
The Employee Benefits Tax Technical Resource Panel (TRP) identifies issues and develops policy.
Published on January 10, 2014