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Tax E-Alerts

News you can use on tax regulations, court decisions, legislation, and practice management.

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Regulation and Administration

This section contains regulatory and tax administrative issues regarding corporations and shareholders taxation including comments to IRS.

AICPA Recommends Modifying Corporate Estimated Tax Regs

April 11, 2006. The AICPA has submitted comments to the IRS regarding the Service's proposed regulations that would update the current rules regarding corporate estimated tax. Learn More>>  

The AICPA Urges IRS to Delay Mandatory E-Filing for Large Corporations and Exempt Organizations

February 28, 2005. The AICPA has recommended that the IRS delay e-File requirements for large corporations and exempt organizations because implementing mandatory e-File will require significant process and technology changes. Learn More>>  

AICPA Recommends Changes to New Form M-3

April 30, 2004. The AICPA offers comments pursuant to the request in IR 2004-14 on the Proposed Schedule M-3 in general and, specifically, ways that taxpayer burden can be minimized. Learn More>>  

Schedule M Gets a Face-Lift

Schedule M is often referred to as the "guts" of Form 1120. For IRS agents, it provides a window on how a taxpayer's book reporting may differ from its tax reporting. In order to make Schedule M–1 "more transparent", IRS announced a radical re-design of the form. IR–2004–14, Jan. 28, 2004. Learn More>>