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Download May 8th Letter.pdf (238 KB)

Publication Date

6-17-2013

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Investments -- Taxation -- United States; Income tax -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

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Searchable text

Letter From Jeffrey A. Porter, CPA, Chair, AICPA Tax Executive Committee, to Steven T. Miller, IRS Acting Commissioner; William J. Wilkins, IRS Chief Counsel; Curtis G. Wilson, IRS Associate Chief Counsel for Passthroughs and Special Industries; and Lisa Zarlenga, Tax Legislative Counsel, Department of the Treasury, Re: Comments on REG-130507-11 relating to guidance under section 1411, as added by the Health Care and Education Reconciliation Act of 2010, regarding net investment income tax as relevant to estates and trusts (12/5/2012).

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