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    AICPA Recommends Ways IRS Could Reduce Schedule M-3 Burdens

    News The AICPA encouraged the IRS to collaborate with external stakeholders in revising Schedule M-3, Net Income (Loss) Reconciliation, and suggested some revisions to reduce taxpayers’ compliance burdens.
    Published on May 02, 2011

    IRS and OECD Separately Address Transfer Pricing Issues

    News The IRS announced a reorganization of its advance pricing agreement (APA), mutual agreement, and competent authority programs into one new program.
    Published on March 29, 2012

    IRS Extends Suspension of Examinations of Tangible Property Capitalization Issues

    News The IRS posted an updated LB&I Directive for field examinations on the repair vs. capitalization issue that extends the suspension of examinations
    Published on March 29, 2013

    August 8, 2012 Tax E-Alert AICPA Provides Feedback on the Form 990 & Related Issues

    Newsletter This newsletter contains information regarding:  Schedule M-3, Form 990, Accounting Software File, Form 706, Carryover Basis Rules for 2010 Decedents’ Estates, Estate Tax Resources, S Corporation Shareholder Basis, Updated Circular 230.
    Published on February 28, 2012

    IRS Suspends Repair/Capitalization Exams Pending Accounting Method Changes

    News The IRS issued a directive for field examinations on the repair vs. capitalization issue that essentially suspended current examinations so as to permit taxpayers to file accounting method changes under just-issued revenue procedures.
    Published on March 19, 2012

    April 29, 2011Tax E-Alert AICPA Submitted Comments on Schedule M-3

    Newsletter This newsletter contains information regarding:  Apply for Tax Division Committee Service, IRS Will Not Assess Penalties on Reasonable Estimates of 2010 Carryover Basis Income, Schedule M-3.
    Published on February 28, 2012

    Interim IRS Chief Issues Initial Report on Sec. 501(c)(4) Controversy

    News Acting IRS commissioner Daniel Werfel issued a report on the plans to reform the IRS to avoid inappropriate targeting of taxpayers applying for Sec. 501(c)(4) social welfare organization status.
    Published on June 26, 2013

    IRS Issues Proposed Regs Requiring Disclosure of Uncertain Tax Positions

    News The IRS issued proposed regulations that would require certain business taxpayers to report uncertain tax positions on their tax returns.
    Published on January 28, 2011

    Armour v. City of Indianapolis Supreme Court Case Information

    Practice Aid This page discusses the state tax U.S. Supreme Court case of Armour v. City of Indianapolis regarding the equal protection clause and state tax assessments and forgiveness
    Published on April 09, 2013

    AICPA Submits Comments on IRS Uncertain Tax Position Proposal

    News The AICPA submitted comments to the IRS on the Service’s proposal to require certain business taxpayers to disclose their uncertain tax positions on their tax returns.
    Published on January 28, 2011

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