SSTS-No.7,-Form-and-contect-of-Advice-to-Taxpayers

Guidance :  This is the Statement of Standards for Tax Services No.7, Form and contect of Advice to Taxpayers.
Published on March 22, 2012

Request for Guidance on Implementation of Economic Substance Legislation

Guidance :  2010 request for guidance on implementation on economic substance legislation, Notice 2010-62, regarding the Health Care and Education Reconciliation Act of 2010.
Published on March 14, 2012

Statements on Standards for Tax Services

Overview :  This page shows the Statements on Standards for Tax Services (SSTSs), the Interpretations, and the history of the statements.  The SSTSs are enforceable tax practice standards for members of the AICPA and apply to all members regardless of the jurisdictions in which they practice.
Published on February 09, 2012

Interpretation No. 1-2, Tax Planning, of Statement on Standards for Tax Services No. 1, Tax Return Positions

Professional Standards :  Statement on Standards for Tax Services Issued by the Tax Executive Committee reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the public, the government, and the profession (October 2003).
Published on February 01, 2012

SSTS No.6, Knowledge of Error, Return Preparation and Administrative Proceedings

Guidance :  This is the Statement on Standards for Tax Services No.6, Knowledge of Error, Return Preparation and Administrative Proceedings.
Published on January 06, 2012

SSTS No.5, Departure From a Position Previously concluded in an Administrative Proceeding or Court Decision

Guidance :  This is the Statement on Standards for Tax Services No.5, Departure From a Position Previously concluded in an Administrative Proceeding or Court Decision.
Published on January 06, 2012

SSTS No.4, Use of Estimates

Guidance :  This is the Statement on Standards for Tax Services No.4, Use of Estimates.
Published on January 06, 2012

SSTS No.3, Certain Procedural Aspects of Preparing Returns

Guidance :  This is Statements on Standars for Tax Services No.3, Certain Procedural Aspects of Preparing Returns.
Published on January 06, 2012

SSTS No.2, Answers to Questions on Returns

Guidance :  This is the Statement on Standards for Tax Services No.2, Answers to Questions on Returns.
Published on January 06, 2012

SSTS No.1, Tax Return Positions

Guidance :  This is the Statement on Standards for Tax Services No.1, Tax Return Positions.
Published on January 06, 2012

Interpretation No. 1-2, Tax Planning (2012)

Guidance :  This is the Statements on Standards for Tax Services Interpretation No. 1-2, "Tax Planning".
Published on January 06, 2012

Interpretation No.-1-1, Reporting and Disclosure Standards (2012)

Guidance :  This is Statement on Standards for Tax Services Interpretation No. 1-1, "Reporting and Disclosure Standards".
Published on January 06, 2012

SSTS Interpretation No. 1-1, Realistic Possibility Standard (2000)

Guidance :  This is Statement on Standards for Tax Services Interpretation No. 1-1, "Realistic Possibility Standard" (2000).
Published on January 05, 2012

FINAL-Interps-1-1-and-1-2-SSTS-No-1

Article :  These are the final interpretations 1-1 and 1-2 for Statement on Standards for Tax Services No. 1, Tax Return Positions.
Published on January 05, 2012

Treasury Department Circular No. 230

Article :  This section contains information and resources related to Treasury Department Circular No. 230.
Published on December 22, 2011