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    AICPA Letter on S Corporation Basis of Indebtedness

    Comment Letter On November 13, 2012, the AICPA submitted comments on REG-134042-07, proposed regulations relating to basis of indebtedness of S corporations to their shareholders
    Published on November 15, 2012

    S Corporation Pro Rata Distributions and Second Class of Stock

    Comment Letter In an October 23, 2012 letter, the AICPA recommended two private letter rulings be incorporated into the tax regulations regarding certain S corporation pro rata distributions and the creation of a second class of stock
    Published on October 24, 2012

    AICPA Requests Guidance on the S Corporation Maximum Section 179 Deduction When Member of a Controlled Group Under Secti...

    Comment Letter IRS finalized regulations under section 1563 in April, 2011 that addressed whether S corporations that were members of a controlled group of corporations would be limited in the amount of section 41 credit (research and development) based on their stati as component members...
    Published on September 14, 2012

    S Corporations Advocacy

    Overview This section contains analysis of legislative issues, comments and other topical information regarding S corporation taxation
    Published on December 18, 2014

    AICPA Comment Letter - S Corporation AAA Ordering Rule

    Comment Letter The AICPA submitted comments with respect to the ordering rule for adjustments to the accumulated adjustments account (AAA) of an S Corporation
    Published on October 17, 2014

    AICPA Proposes Revenue Ruling on S Corporation Shareholder Health Insurance Prumium Deduction

    Comment Letter In response to IRS headliner Vol. 163, AICPA provides a proposed revenue ruling to clarify/modify existing guidance on circumstances in which an S corporation shareholder is entitled to an above-the-line deduction for health insurance premiums for the self-employed
    Published on September 28, 2012

    AICPA Supports Statutory Due Date Change for S Corporation Elections

    Legislative Letters In response to the Introduction by Senator Al Franken of S. 2271 the Small Business Election Simplification Act (formerly called the Small Business Fast Track Election Act) that would allow new corporations to make an S election with the first filed Form 1120S, the AICPA has lent its support by
    Published on September 14, 2012

    AICPA Recommendations to Congress on S Corporation Reform - April 3, 2006

    Comment Letter AICPA suggests important provisions for inclusion in the S Corporation Modernization Act of 2006, the first 6 being introduced in prior versions of the bill. They have included detailed explanation for their recommendations
    Published on September 28, 2012

    AICPA Comments On Proposed Regulations Addressing the Reduction of S Corporation Tax Attributes Under Section 108(b)

    Comment Letter AICPA commends the Service for clarifying the manner in which an S corporation reduces its tax attributes, but believe the method as promulgated will in certain circumstances produce inequitable results
    Published on September 28, 2012

    AICPA to Congress Do Not Combine Partnership and S Corporation Regimes

    Newsletter The CPA Advocate: September, 2013. The AICPA does not support House Ways and Means Committee Chairman Camp’s small business tax reform proposal to combine the current Subchapter S and Subchapter K regimes into a single, unified regime
    Published on September 05, 2013

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