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    Pre-Release Comments on Guidance under Section 1367 Regarding S Corporations and Back-To-Back Loans

    Comment Letter 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

    Conference Materials 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

    Conference Materials ...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

    Webcast 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

    News An IRS Oversight Board hearing explored ways to combat fraud and improve tax administration.
    Published on May 03, 2013

    IRS Extends Guidance on Trustee Fees

    Newsletter The IRS announced that it is extending interim guidance on the treatment of investment advisory fees and other costs subject to the 2% floor under Sec. 67(a).
    Published on April 14, 2011

    Partnership Taxation Technical Resource Panel

    Article The Partnership Taxation technical resource panel (TRP) identifies issues and develops policy. Find out more here.
    Published on February 28, 2014

    May 16, 2012 Congressional Hearing on Tax-Exempt Organizations

    Article 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

    2013 Year End Estate Planning Resources

    Overview This page contains estate planning resources for 2013 year-end planning for practitioners.
    Published on February 10, 2014

    Supreme Court Issues Decision on IRS Summons Enforcement

    News 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

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