Search Results

    Page  1
    Showing results 1 - 3 of 3
    Order by:


    AICPA Comments to IRS and Treasury on Material Participation of a Trust or Estate

    Newsletter ...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 25, 2014

    Using Family Partnerships and Refuting IRS Challenges

    Article 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

    Comment Letter AICPA writes to the Congress evaluating the international tax aspects of the proposed H.R. 5095, American Competitiveness and Corporate Accountability Act.
    Published on June 21, 2005

    Page  1
    Showing results 1 – 3 of 3
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.