NOTICE TO READERS
Tax practice guides and checklists are designed as educational and reference material for the members of the Tax Section and others interested in the subject. They do not establish standards or preferred practices. Although much thought and effort have gone into the development of these guides, they are subject to change. These practice guides are issued as drafts only, and you retain responsibility for their final content. Please review them carefully and make any changes necessary for your specific use.
Members of the 2010 AICPA Tax Practice Guides Task Force prepared these practice guides.
The members of the task force are listed alphabetically below:
James M. Littlefield, Chair
On behalf of the task force we would like to offer a special thanks to the reviewers:
Mary Kay Foss