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    Tax Area Homepage

    Overview Tax: The AICPA provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration...
    Published on August 10, 2014

    Defending R&D Credits

    Article This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court
    Published on May 01, 2010

    Tax Legislation and Policy

    Overview The AICPA has a long history of advocating for sound tax policy. This section contains: Tools to evaluate tax provisions and proposals from a tax policy standpoint; Tax reform studies to promote informed tax policy decisions
    Published on August 08, 2014

    States Examining Business Tax Incentives

    Article It is well known that states use their tax systems as an economic development tool for attracting and retaining businesses. Competition among the states to attract businesses is sometimes called a "race to the bottom." States are frequently...
    Published on June 24, 2010

    Witnesses Tell Congressional Subcommittee Small Business Health Tax Credit Is Too Complicated

    News A tax credit enacted to encourage small businesses and tax-exempt organizations to provide health insurance coverage for employees is too complicated and is not meeting its goal, witnesses told a...
    Published on November 15, 2011

    Health Care Reform Adds New Taxes

    Article The Patient Protection and Affordable Care Act (the Patient Protection Act) and the Health Care and Education Reconciliation Act of 2010 (the Reconciliation Act) add a number of new taxes and make various other revenue-increasing changes to the Code in order to help finance health care reform
    Published on May 01, 2010

    EGTRRA and JGTRRA Tax Rates Extended for Two Years in Lame Duck Session

    Article The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 has provisions from four of the five tax areas that were considered to be important for Congress to address...
    Published on February 01, 2011

    FIN 48 and Tax Return Disclosure

    Article This item provides a brief overview of the FIN 48 requirements, an update on the IRS plans, and some observations on the dynamics created among an engagement’s auditors, tax preparers, and client personnel resulting from these new rules
    Published on August 01, 2010

    Tax Practice Management

    Overview Tax Practice Management webpage that provides guidance, tools, resources, and learning opportunities. Also provides access to additional resources for tax section members around practice management
    Published on February 26, 2015

    IRS Proposes New Tax Return Preparer Standards

    Article The IRS released a list of recommendations calling for the registration, testing, and continuing education of currently unregulated tax return preparers
    Published on May 01, 2010

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