By Document Type
Member Only Content
Below are recent developments in this area:
Due Dates Proposal
AICPA due dates proposal introduced in Congress as H.R. 901 and S. 420.
AICPA Comments to IRS
AICPA submitted comments to IRS on the de minimis exception of section 704(b) - Nov. 2, 2012.
AICPA submitted comments to IRS on Rev. Rul. 99-5 and comments to IRS on Rev. Rul. 99-6 on disregarded entities - June 5, 2013 and October 1, 2013.
AICPA Comments on Carried Interest Proposal
Small Business Tax Reform
AICPA letter and written statement on Camp small business tax reform proposal
Comprehensive List of Advocacy Issues - coming soon
For practice support resources in this area, visit the Partnership Resources page.
It contains checklists, webinars, articles, tools and practice aids to assist members in tax practice.