By Document Type
Member Only Content
By Area of Interest
Below are recent developments in this area:
Due Dates Proposal
AICPA due dates proposal has been introduced in Congress as H.R. 901 and S. 420.
AICPA Comments to IRS on De Mimimis
AICPA submitted comments to the IRS on the de minimis exception under section 704(b) - Nov. 2, 2012.
AICPA Comments on Carried Interest Proposal
AICPA comments to Congress on technical issues regarding the carried interest proposal
President's 2014 fiscal year budget proposals include partnership provisions, including carried interest proposal
Small Business Tax Reform
AICPA letter and written statement on Camp small business tax reform proposal
Comprehensive List of Advocacy Issues
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.