Tax Legislation and Policy - Recent Issues
Overview:
See current tax issues and legistlation that the AICPA recently followed. The Congressional and Political Affairs Team often assists the Tax Team with tax legislation and policy issues, and advocates about them...
Published on March 28, 2013
Tax Legislation and Policy
Article:
The Congressional and Political Affairs Team often assists the Tax Team with tax legislation and policy issues, and advocates about them to Members of Congress and other key policymakers on behalf of the profession
Published on April 03, 2013
State CPA Societies Advocate against Sales Tax on Professional Services
Newsletter:
The CPA Advocate: March 27, 2013. The Minnesota and Ohio Societies of CPAs have been battling proposals in their states that would impose a sales tax on accounting services
Published on March 27, 2013
Tax Methods and Periods Advocacy
Overview:
This section contains comments and recommendations submitted by the AICPA on legislative, regulatory and administrative matters concerning tax accounting methods and periods
Published on October 02, 2012
Tax Legislation and Policy
Article:
...The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences to promote...
Published on May 17, 2013
Tax on Income Not Effectively Connected With a US Trade or Business
Template:
Page six of draft Form 1041NR, US Income Tax Return for Foreign Estates and Trusts, Tax on Income Not Effectively Connected with a US Trade or Business
Published on April 15, 2010
Tax Strategy Patents
Article:
...On September 16, 2011, President Obama signed the America Invents Act, which contains a provision that eliminates the patenting of new tax strategy patents. The AICPA strongly supported this legislation and worked towards
Published on March 06, 2013
Tax Patents
Article:
This page include information on tax strategy patents, including advocacy comments. Information on Legislation - Current Congress S. 139 AICPA Comments, Press Releases, and Articles Other Organizations' Reports and Comments Info
Published on May 19, 2011
Tax Advocacy
Overview:
The AICPA regularly advocates on members' behalf with the Department of the Treasury, the IRS, Congress, and other government agencies in Washington, DC to ensure that the CPA’s voice is heard.
Published on April 04, 2013
Sales Tax on Accounting Services
Primer:
Resources and links on Sales Tax on Accounting Services
Published on April 22, 2013
State Tax Tribunals
Issue Brief:
This is the AICPA paper on state tax tribunals. It was developed as a resource to state CPA societies as the various states consider this issue
Published on April 11, 2013
Estate Tax Provisions in the Presidents Fiscal 2013 Budget Proposals
Overview:
This page includes a discussion on the President's fiscal 2013 budget tax proposals regarding estate taxes, including the proposal on intentionally defective grantor trusts
Published on April 03, 2013
Estate Tax Provisions in Presidents Fiscal Year 2014 Proposed Budget
Article:
A podcast on the estate planning impact of this and other provisions in the President's budget is available on the estate tax webinar page
Published on April 16, 2013
Estate Tax Reform AICPA Letters and Studies
Overview:
This page contains the AICPA comments and studies submitted to Congress on estate tax reform
Published on February 25, 2013
Education Tax Incentives Are Too Complicated, AICPA Tells Congress
Newsletter:
The CPA Advocate: August, 2012. Consolidating credits and deductions, creating uniform definitions and coordinating phase-outs would help simplify the tax code, the AICPA said
Published on August 14, 2012