Your Search


    • By Area of Interest

    Narrow Your Search

    By Topic


    By Document Type


    Member Only Content


    By Date

    Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 310
    Order by:


    S Corporations Guidance

    Overview This section covers legislation and provides members with tools and aids and useful website links related to S Corporations and Taxation
    Published on August 08, 2014

    S Corporation Taxation Technical Resource Panel (TRP)

    Article The S Corporation Taxation technical resource panel (TRP) identifies issues and develops policy. Find out more here
    Published on September 30, 2014

    S Corporation Tax Return - 2012

    Checklist This page includes checklists for 2011 S corporation tax returns (Form 1120S). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force
    Published on November 05, 2014

    S Corporation Tax Return - 2011

    Article This page includes checklists for 2011 S corporation tax returns (Form 1120S). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force
    Published on November 05, 2014

    S Corporation NIIT

    Tools This document contains the powerpoint slides of the "NIIT for S Corporations" webcast that was presented on January 7, 2014
    Published on July 23, 2014

    Pre-Release Comments on Guidance under Section 1367 Regarding S Corporations and Back-To-Back Loans

    Comment Letter ...the government continue to spend time and money fighting over the appropriate principles to follow in determining when shareholders should be given debt basis for loans made to an S corporation
    Published on November 24, 2009

    Tools and Aids

    Overview This section includes checklists and other tools related to S Corporation Taxation
    Published on March 12, 2014

    Final Rules Issued on Bona Fide Indebtedness and Terminating Partnerships Startup Expenses

    News Final regulations were issued on S corporation shareholder basis of indebtedness of the S corporation to the shareholder only if the indebtedness is bona fide and on the deductibility of startup expenditures and organizational expenses for...
    Published on July 22, 2014

    Qualified Subchapter S Subsidiary (Qsub) Practice Guide

    Practice Guide In 1996, Congress for the first time allowed S Corporations to own 100% of another corporation and thus take advantage of certain rules related to affiliated corporations. This Practice Guide includes 115 pages including six chapters and three appendices...
    Published on October 08, 2014

    AICPA Proposed Exceptions to the Failure to File Penalty for S Corporation Returns

    Comment Letter Recently enacted Section 6699 imposes an $85 per shareholder penalty on an S corporation that fails to timely file a return or fails to show required information. The statue has an exception for reasonable cause. The AICPA has asked that most S Corporations...
    Published on January 28, 2009

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 310
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.