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AICPA Positions on Recent IRS Proposals
Oleh:
[s.n]
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 209 no. 5 (May 2010)
,
page 30.
Topik:
AICPA
;
IRS
;
Preparer Tax Identification Number (PTIN)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.28
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
On Jan. 26, IRS Commissioner Doug Shulman released a new proposal (see tinyurl.com/ydy4v7e) that would require companies to disclose “uncertain” tax positions in their annual income tax return filings (based on FIN 48 as required for financial accounting purposes). The IRS clarified that this proposal would not be effective for 2009 tax return filings, but rather is expected to apply to returns for calendar 2010 and fiscal years that begin in 2010.
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