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    Tax Reform Studies 

    The AICPA Tax Section's Mission Statement includes advocating for good tax policy as one of its goals. In furtherance of that goal, the AICPA issues comprehensive and balanced studies on tax reform issues. The AICPA does not take positions in these studies. Instead, it uses these studies to provide unbiased facts and analysis regarding the issues involved, with the intent that the studies foster informed discussions. 

    The AICPA's tax reform studies include:

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    EBPAQC Alert No. 108

    Article Special Event – Center Members are Invited to Attend Risk Assessment Standards Practice Management Forum Tuesday, September 18, 2007, 2:00 – 3:30 pm Eastern Dear Center Members Enter the Forum EBPAQC members are invited to participate in a free Pract
    Published on August 30, 2207

    How to Fix an Employee Bonus Liability

    Article This article discusses issues related to bonus liabilities of employers on the accrual method of accounting, when the bonuses are paid after the tax year in which the related services are performed by the eligible employee(s) but within 2½ months after the year end.
    Published on March 01, 2015

    Maximizing Individuals Deductions for Startup Expenses

    Article Sec. 195 allows taxpayers to deduct business startup costs that would be deductible under Sec. 162 if they were incurred in a trade or business.
    Published on March 01, 2015

    OECDs Draft Proposal on Treaty Shopping, Treaty Abuse Situations

    Article The OECD recently issued a report that includes proposed changes to the Model Tax Convention, which are intended to prevent treaty abuse, and commentary on the changes.
    Published on March 01, 2015

    2015 Standard Mileage Rates Are Issued

    Article Optional standard mileage rates for use of a vehicle have changed little for 2015, with the business use rate going up and the medical and moving rate going down.
    Published on March 01, 2015

    IRS Opens Secure Portal for FATCA Reporting

    Article Financial institutions and tax administrators that have an obligation under U.S. tax law to report account information to the IRS now have a secure online site where they can transmit that information, the IRS announced.
    Published on March 01, 2015

    Disabled Individuals Can Set Up Special Accounts

    Article As part of the larger tax extender legislation passed late last year, Congress approved the ABLE Act of 2014, which allows disabled individuals to save money to pay for their disability expenses in tax-favored accounts, called ABLE accounts.
    Published on March 01, 2015

    Form 5472 Regulations Are Finalized Prohibiting Filing Form Separately

    Article Final regulations issued by the IRS remove the provision allowing Form 5472 to be timely filed separately from the corporation's tax return if that return is filed late.
    Published on March 01, 2015

    Regulations on Reporting Specified Foreign Financial Assets Are Finalized

    Article Individuals who are required to report interests in foreign financial assets to the IRS got guidance on the process in the form of final regulations. The regulations finalize temporary regulations issued in 2011, with some changes.
    Published on March 01, 2015

    Proposed Regulations Would Require Gain or Loss Recognition on Certain Installment Obligation Transfers

    Article The IRS issued proposed regulations that would require transferors that transfer installment obligations for equity interests in corporations or partnerships in nonrecognition transactions in satisfaction of those obligations to recognize gain or loss.
    Published on March 01, 2015

    Is Now the Time to Implement PFP Services

    Article The CPA profession has naturally evolved toward personal financial planning (PFP). This is borne out by the results of the recent AICPA PFP Division survey on the economic benefits of implementing a PFP practice in a CPA firm, among other things.
    Published on March 01, 2015

    Recent Developments in Individual Taxation

    Article This article covers recent developments affecting ­taxation of individuals, including regulations, cases, and IRS guidance.
    Published on March 01, 2015

    Extended Yet Again The Debate Over State Taxation of Internet Access Will Be One for the 114th Congress

    Article Congress has batted the issue of taxation of internet access about for almost two decades. Will 2015 be the year something changes?
    Published on March 01, 2015

    Final Regulations Address Gain Recognition Agreements and Other Cross-Border Transfer Reporting

    Article Final regulations revise the reporting rules applicable to stock and property transfers under Secs. 367 and 6038B, including Sec. 367(a) gain recognition agreements.
    Published on March 01, 2015

    The Importance of Being Flexible Choice-of-Entity Considerations

    Article This item presents an overview of some of the tax points that should be kept in mind when choosing an entity.
    Published on March 01, 2015

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