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    AICPA Recommendations Adopted in Final Nongrantor Trust and Estate Regulations

    Newsletter ...recommendations to allow full deduction of appraisal fees and about how to treat ownership costs were included when IRS wrote its final regulations governing which nongrantor trust and estate expenses are subject to the two percent floor for miscellaneous itemized deductions
    Published on June 24, 2014

    AICPA Opposes Potential Change in DOL Fiduciary Rule for Appraisers of Employee Stock Ownership Plans

    Newsletter The CPA Advocate: July, 2013. The AICPA continues to advocate on behalf of CPA appraisers to be excluded from any rule proposal that would define them as fiduciaries under the Employee Retirement Income Security Act of 1974 (ERISA).
    Published on July 18, 2013

    Comprehensive List of Advocacy Issues for Trust, Estate and Gift Tax

    Article This section includes information on legislative, regulatory, and administrative advocacy related to estate, gift, and trust taxation.
    Published on March 31, 2014

    Article/Guide to Section 643 Regs Defining Trust Income - 2005

    Article An analysis of the revised regulations defining trust accounting income for tax years ending after January 2, 2004. This guide also examines how they affect the computation of fiduciary accounting income and distributable net income.
    Published on September 12, 2012

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