This article discusses the impact on tax practice of the U.S. Securities and Exchange Commission (SEC) rules to implement Sarbanes-Oxley. It covers the guidelines for nonaudit services, including some questions that remain ...

Discusses the authority of the Tax Executive Committee (TEC) as a senior technical committee of the American Institute of Certified Public Accountants. Development of the Sarbanes-Oxley Task Force by the TEC in October ...

Discusses the strategies and tactics being modified by the Tax Executive Committee (TEC) and a proposed plan for the Tax Division. Information on a letter sent by the TEC on July 09, 2003 to members of the Senate Finance ...

An overview and current update on the Internal Revenue Code, regulatory, judicial, and professional ethics provisions of federal and state tax practice. Emphasis on recent changes to Circular 230 and Section 6694 tax return ...

An overview of Internal Revenue Code, regulatory and judicial oversight of federal and state tax practice. Emphasis on recent changes to Circular 230 and updates on Section 694 tax return preparer regulations.

Provides information on the initiatives of the Tax Executive Committee of the American Institute of Certified Public Accountants. Administrative issues; Self-governance activities; Technical activities.

Overview of Internal Revenue code, regulatory and judicial oversight of federal and state tax practice.

The authors explain the history behind and operation of the final IRC section 263 regulations issued in January 2004 on when expenditures producing intangible benefits are required to be capitalized. The regulations cover ...

The article discusses U.S. regulations related to corporate tax. In Treasury Decision 9047, 2003-14 I.R.B. 676, the Service issued final regulations under section 337(d) pertaining to the transfer of property by C corporations ...

Presents information on several activities and projects of the Tax Executive Committee (TEC). Revision of the preliminary report of the Quality Control Task Force on Statements on Standards for Tax Services; Comments from ...