IRS, Labor Department Proposals Aim to Increase Retirement Options and Transparency
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
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
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
Publicly Traded Property Defined for Determining Issue Price of Debt Instruments
The IRS issued final regulations defining “publicly traded property” to determine the issue price of a debt instrument.
Published on September 12, 2012
Tax Advocacy - Legislation and Policy
List of tax policy concept statements.
Published on May 15, 2012
Annual PFIC Reporting Effective for 2013 Returns
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
August 8, 2012 Tax E-Alert AICPA Provides Feedback on the Form 990 & Related Issues
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
2014-06-20TaxEalert Whats Happening in Washington for You Ethical Guidance
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
May 25, 2012 Tax E-Alert Top News, Foreign Filing & Disclosure Resources, State & Local Tax, Announcements & Events and ...
in this issue: IRS Regulatory Priorities AICPA Reiterates Support for PTIN Program, Expresses Concern about Definitions, Top 11 Reminders for 2011 FBARs, Mobile Workforce Bill Passed by the House of Representatives, Try Our Total Tax Insights™ Calculator, Webcast Archives and Materials Available, 2012 Tax Education Program.
Published on May 30, 2012
Disclosure of Uncertain Tax Positions
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 November 19, 2014