Your Search

    • Search Terms

    Narrow Your Search

    By Area of Interest


    By Topic


    By Industry


    By Document Type


    Member Only Content


    By Date

    Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 7090
    Order by:


    Tax Area Homepage

    Overview Tax: The AICPA provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration...
    Published on August 10, 2014

    Defending R&D Credits

    Article This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court
    Published on May 01, 2010

    2014 Tax Advocacy Comment Letters

    Comment Letters Recent comment letters submitted by the tax section
    Published on November 19, 2014

    One Reorganization, Two Tax Years, One Practical Solution

    Article This item considers what is the proper time to report the transaction if a reorganization spans different tax years
    Published on July 01, 2011

    Tax Legislation and Policy

    Overview The AICPA has a long history of advocating for sound tax policy. This section contains: Tools to evaluate tax provisions and proposals from a tax policy standpoint; Tax reform studies to promote informed tax policy decisions
    Published on August 08, 2014

    Employment Tax Consequences of a Corporate Change of Control Event

    Article This item examines the employment tax consequences related to a corporate change of control event. Those consequences generally depend on the type of event, namely whether there is an asset purchase, a merger, or a...
    Published on July 01, 2011

    Estate Tax Protective Claim Procedures Detailed

    News The IRS issued guidance on filing a protective claim for refund of estate tax and notifying the IRS that the claim is ready for consideration
    Published on October 14, 2011

    Are You Properly Paying the Ozone-Depleting Chemicals Excise Tax

    Article In recent years, IRS excise tax examinations have focused on taxpayers that import articles potentially subject to the excise tax imposed on certain ozone-depleting chemicals (ODCs) under Sec. 4681
    Published on June 01, 2010

    Tax-Related 3rd Party Verification (Comfort Letter) Requests

    Article The AICPA Tax Section's comfort letter resources on the Financial Reporting Center
    Published on June 05, 2014

    Inflation Adjustments Made to Many Tax Items for 2012

    News The IRS released its annual revenue procedure making inflation adjustments to the income tax tables and many tax credits and other items for tax years beginning in 2012
    Published on October 20, 2011

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 7090
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.