Interpretations of Statement on Standards for Tax Services No. 1, Tax Return Positions
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Interpretations of Statement on Standards for Tax Services No. 1, Tax Return Positions

3 years ago · 412 KB Download

Statement on Standards for Tax Services (SSTS) No. 1, Tax Return Positions, addresses a member’s obligation when recommending a tax return position or taking a position on a tax return that the member prepares. Tax laws of various taxing jurisdictions contain similar limitations on the ability to recommend or take certain tax return positions. The Interpretations of SSTS No. 1 provide further guidance in two areas:

  • Interpretation No. 1-1, Reporting and Disclosure Standards

  • Interpretation No. 1-2, Tax Planning

The Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. Additional guidance is also found in the corresponding interpretations and frequently asked questions (FAQs). Access to the complete set of SSTSs and guidance are available in the AICPA’s Statements on Standards for Tax Services Library.

Download the Interpretations of Statement on Standards for Tax Services No. 1, Tax Return Positions

File name: interpretations-of-statement-on-standards-for-tax-services-no-1-tax-return-positions.pdf

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