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Tax Home > Resources > Tax Advocacy for Members > Corporations and Shareholders

Corporations and Shareholders

This section contains AICPA comments and recommendations related to corporations and shareholders.

 

AICPA Comments on Consolidated Return Provisions of the CARE Act
This 2002 comment letter opposes legislative proposal to widen IRS authority to promulgate consolidated return regulations. 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>>