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    IRS, Labor Department Proposals Aim to Increase Retirement Options and Transparency

    News Federal initiatives designed to broaden options and increase transparency in retirement plans were announced February 2
    Published on February 02, 2012

    Tax Policy Concept Statement No. 3 Guiding Principles for Tax Law Transparency

    White Paper This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding...
    Published on March 12, 2011

    AICPA Recommends Ways IRS Could Reduce Schedule M-3 Burdens

    News The AICPA encouraged the IRS to collaborate with external stakeholders in revising Schedule M-3, Net Income (Loss) Reconciliation, and suggested some revisions to reduce taxpayers’ compliance burdens.
    Published on April 27, 2011

    Tax Advocacy - Legislation and Policy

    Overview List of tax policy concept statements.
    Published on May 15, 2012

    Publicly Traded Property Defined for Determining Issue Price of Debt Instruments

    News The IRS issued final regulations defining “publicly traded property” to determine the issue price of a debt instrument.
    Published on September 12, 2012

    August 8, 2012 Tax E-Alert AICPA Provides Feedback on the Form 990 & Related Issues

    Newsletter This newsletter contains information regarding:  Schedule M-3, Form 990, Accounting Software File, Form 706, Carryover Basis Rules for 2010 Decedents’ Estates, Estate Tax Resources, S Corporation Shareholder Basis, Updated Circular 230.
    Published on February 28, 2012

    Annual PFIC Reporting Effective for 2013 Returns

    News Tax Section E-alert - Regulations recently released related to Passive Foreign Investment Companies (PFICs).  These Regulations are relevant to CPAs who practice in the international tax area and clients of many CPAs who do not consider themselves as international tax practitioners.
    Published on January 24, 2014

    2014-06-20TaxEalert Whats Happening in Washington for You Ethical Guidance

    Newsletter In this issue AICPA Speaks up for Members on Net Investment Income Tax (NIIT), Form 990, Get Social with Free Tax Tweets, 2014 Nationwide IRS Tax Forums, and more
    Published on June 20, 2014

    Disclosure of Uncertain Tax Positions

    Guidance This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including current Schedule UTP and Instructions), video clips and other articles associated with this topic.
    Published on February 04, 2015

    Acting IRS Commissioner Out in Tea Party Scandal

    Article President Barack Obama announced the departure of Acting IRS Commissioner Steven Miller as a result of the ongoing scandal surrounding the IRS’s controversial methods for determining which organizations applying for Sec. 501(c)(4) status warrant further review.
    Published on May 15, 2013

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