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    AICPA Comments on CFC Look-Through Rule Guidance - December 11, 2006

    Comment Letter ...IRS and Treasury provide guidance on the CFC Look-Through Rule, specifically on the scope of payments covered by section 954(c)(6), and issues on dividends, earnings, and related party interest allocation, plus more
    Published on February 08, 2013

    AICPA Comments on CFC Look-Through Guidance

    Comment Letter These comments offer the AICPA's practitioner and taxpayer guidance suggestions regarding the new Controlled Foreign Corporation (CFC) look-through provision of the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA). Given the short-lived nature of this provision, guidance is needed to enable taxpayers to determine whether and how the provision
    Published on April 30, 2010

    FinREC and TIC Weigh in on Two of FASBs Financial Instrument Proposals

    Newsletter The CPA Advocate: July, 2013.  AICPA says the credit loss proposal still requires “significant work” and identified “problematic” areas of the recognition and measurement proposal.
    Published on July 18, 2013

    AICPA Outlines Guidance Needed to Clarify New Repatriation Deduction

    Comment Letter ...guidance needed to clarify the new repatriation deduction enacted in the American Jobs Creation Act of 2004. It covers questions specific to reinvestment plans (section 965(b)(4)), questions related to other aspects of section 965, and questions addressed in proposed
    Published on April 15, 2010

    AICPA Urges Congress to Make S Corporation Reforms

    Comment Letter AICPA provides written testimony before Congress in support of the Subchapter S Modernization Act of 2003.
    Published on September 28, 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 April 15, 2010

    ASB Comment Letter on Proposed ISA 550, Related Parties

    Comment Letter This May 1, 2006, comment letter from the ASB to the IAASB discusses proposed ISA 550 (Revised), Related Parties
    Published on February 14, 2013

    AICPA Opposes Potential Change in DOL Fiduciary Rule for Appraisers of Employee Stock Ownership Plans

    Newsletter The CPA Advocate: July, 2013. The AICPA continues to advocate on behalf of CPA appraisers to be excluded from any rule proposal that would define them as fiduciaries under the Employee Retirement Income Security Act of 1974 (ERISA).
    Published on July 18, 2013

    AICPA Comments on DOL Participant Directed Accounts

    Comment Letter These AICPA addresses the Department of Labor (DOL) fiduciary requirements for disclosure in participant-directed individual account plans.
    Published on September 24, 2012

    AICPA Testimony to ERISA Advisory Council on Outsourcing Flags Trouble Spots, Recommends Best Practices

    Newsletter The CPA Advocate: September, 2014. The testimony identified trends auditors are seeing in the outsourcing of employee benefit plan services, noted problems related to monitoring service providers and recommended best practices for selecting and monitoring service providers that affect the plan’s financial reporting
    Published on September 24, 2014

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