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    Comments on Retail Inventory Method

    Comment Letter This document contains Comments on Retail Inventory Method
    Published on March 04, 2015

    Comment Letter on TAM 200603027 regarding LIFO Inventory Method

    Comment Letter AICPA comment letter of 05.02.2006 regarding TAM 200603027 involving "last-in, first-out" (LIFO) inventory method. AICPA believes requiring a taxpayer to expand its ""Last-in, First-out"" election to include all items within its dollar-value Inventory Price Index Computation (IPIC) pools is...
    Published on October 01, 2012

    AICPA Comment Letter Regarding The Retail Inventory Method of Accounting

    Article On December 13, 2012, AICPA submitted comments to IRS and Treasury on the retail inventory method of accounting (REG-125949-10). The AICPA comments address cost complement measurement period, treatment of beginning inventory under the LIFO retail inventory method, scope of retail inventory method...
    Published on December 31, 2012

    Sample IRS Letter on Form 3520 Processed

    Guidance ...letter from the IRS to a taxpayer regarding the filing of Form 3520. It is a sample of the letters that IRS is now sending to close out its inventory of outstanding processing issues with Form 3520 filings
    Published on May 17, 2013

    Rolling Average Cost 01.19.2006 Comment Letter

    Comment Letter ...addressing the use of rolling average cost in response to Notice 2005-25. The AICPA opposes a ban on the use of the rolling average cost method to calculate inventory cost
    Published on October 01, 2012

    Comprehensive List of Advocacy Documents in Tax Methods & Periods

    Tools Comprehensive list of resources, aids and tools regarding Advocacy efforts regarding Tax Methods & Periods.
    Published on July 16, 2013

    Tax Methods and Periods Advocacy

    Overview This section contains comments and recommendations submitted by the AICPA on legislative, regulatory and administrative matters concerning tax accounting methods and periods.
    Published on December 12, 2013

    AICPA Sends Congress Legislative Proposals Promoting Tax Simplicity and Fairness

    Newsletter The CPA Advocate: February, 2014.  The AICPA included 32 legislative tax proposals in its 2014 legislative compendium.
    Published on February 27, 2014

    AICPA Suggests Improvements to New Cash Accounting Method Notice 2001-76

    Comment Letter The AICPA comment letter of 02.28.2002 requests that the IRS clarify and refine Notice 2001-76, which expanded the application of the cash method of accounting to certain businesses with revenues of less than $10 million.
    Published on May 20, 2013

    AICPA Comments on Proposed Section 987 Foreign Currency Transaction Regs

    Comment Letter These AICPA comments to IRS discuss various suggestions regarding the 2006 proposed regulations on section 987 foreign currency transactions.
    Published on October 05, 2012

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