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AICPA Comments to IRS and Treasury on Material Participation of a Trust or Estate
...CPA Advocate: September, 2014. The expanded scope of the net investment income tax requires that trusts and estates determine whether income received from a trade or business was active or passive
Published on September 24, 2014
Using Family Partnerships and Refuting IRS Challenges
This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 19, 2012
AICPA Evaluates the International Tax Aspects of the American Competitiveness and Corporate Accountability Act
AICPA writes to the Congress evaluating the international tax aspects of the proposed H.R. 5095, American Competitiveness and Corporate Accountability Act.
Published on April 15, 2010