Partnerships

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Partnerships - Partner Resource Panel

This page provides information on issues and AICPA comments made on proposed federal legislation and regulation relating to partnership taxation.

The Partnerships Resource Panel continues to monitor these advocacy issues.


News and Developments

	Below are recent developments in this area: AICPA letter and written statement on Camp small business tax reform proposal President's 2014 fiscal year budget proposals include partnership provisions SFC and HWMC tax reform discussion draft papers include AICPA supported due dates proposal - e-alert dated March 22, 2013 AICPA proposal on due dates introduced in Congress - S. 420 and H.R. 901 - e-alert dated March 8, 2013

Below are recent developments in this area:

AICPA letter and written statement on Camp small business tax reform proposal
President's 2014 fiscal year budget proposals include partnership provisions
SFC and HWMC tax reform discussion draft papers include AICPA supported due dates proposal - e-alert dated March 22, 2013
AICPA proposal on due dates introduced in Congress - S. 420 and H.R. 901 - e-alert dated March 8, 2013


Key Advocacy Issues

	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 AICPA comments on many issues regarding partnership taxation, both legislative and regulatory. Available are all the current comments, as well as prior year comments.


Resources

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.