By Document Type
AICPA Comments to IRS and Treasury on Material Participation of a Trust or Estate
The AICPA has submitted comments to the IRS and Department of the Treasury relating to the issue of material participation by a trust or estate in a trade or business for purposes of section 469 of the Internal Revenue Code.
Published on September 23, 2014
AICPA Opposes Proposed Limitation on Use of Cash Method of Accounting
Letter Urges Ways and Means Leadership to Consider Proposal’s Burden on Pass-through Entities, Farmers & Personal Service Corporations
Published on August 15, 2013