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    AICPA News Update Vol. 13 No. 22

    Newsletter Ballot Vote to Enhance Membership Admission
    Published on January 28, 2011

    Special News Update - Spring Council 2013 Highlights

    Newsletter The AICPA governing Council’s spring 2013 meeting was held in Washington, D.C. this week. AICPA leaders from each of the 50 states, the District of Columbia, Puerto Rico, the Virgin Islands and Guam attended the Council meeting.
    Published on May 21, 2013

    Credit Ratings Removed From Regulations

    Article The IRS issued final regulations that remove all references to and all requirements of reliance on “credit ratings” from Treasury regulations.
    Published on October 31, 2013

    IRS Proposes Rules on Sec. 1256 and Notional Principal Contracts

    Article The IRS issued proposed regulations clarifying when swap contracts and certain similar agreements will be subject to mark-to-market accounting and the other rules of Sec. 1256
    Published on August 24, 2012

    New Continuity-of-Interest Regs. Expand Definition of Qualifying Stock Recipients in a Reorg.

    Article Treasury recently finalized regulations, effective for transactions occurring after December 12, 2008, for applying the continuity-of-interest (COI) requirement to insolvent corporations (T.D. 9434).
    Published on January 28, 2011

    Congress Passes Pension Amendments

    Article The Worker, Retiree, and Employer Recovery Act makes various technical corrections to provisions of the Pension Protection Act of 2006, as well as enacting pension provisions that relate to the current economic crisis.
    Published on January 28, 2011

    New Directives from the LMSB

    Article The IRS Large and Mid-Size Business (LMSB) Division has issued several new directives related to issues targeted under its issue-tiering strategy.
    Published on January 28, 2011

    Is Office Artwork Depreciable Property

    Article Whether office artwork and decor is depreciable depends on whether the decorations are considered “valuable and treasured” art pieces or just plain tangible property used in the trade or business.
    Published on July 25, 2013

    Guidance Issued on Interest Exceeding Acquisition and Home Equity Indebtedness Limitations

    Article The IRS recently released guidance for allocating excess mortgage interest expense.
    Published on July 23, 2013

    IRS Continues to Challenge Deferral of Revenue from Gift Cards

    Article In recent years, due to the increasing use of gift cards and the disparity between the federal tax accounting and financial accounting treatment of advance payments, there has been inconsistency among taxpayers and confusion as to the proper timing of recognizing income from gift cards.
    Published on January 28, 2011

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