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Opinions of the Institute’s Counsel and Special Counsel on Repeal of Rule 3.03: Competitive Bidding
American Institute of Certified Public Accountants. Counsel and American Institute of Certified Public Accountants. Special Counsel
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Officers and council, committee structure, committees and boards, staff organization, state CPA societies, 1966-67
American Institute of Certified Public Accountants
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Accounting for leases in financial statements of lessors; Opinions of the Accounting Principles Board 07; APB Opinion 07
American Institute of Certified Public Accountants. Accounting Principles Board
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Accounting for the cost of pension plans; Opinions of the Accounting Principles Board 08; APB Opinion 08
American Institute of Certified Public Accountants. Accounting Principles Board
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Suggestions for Revision of Forms 990 and 990A "Return of Organization Exempt from Income Tax"
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - A statement of committee position on tax accounting methods, submitted to the IRS - August 23, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments and recommendations on President Johnson’s tax recommendations for 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments and recommendations regarding H.R. 11297, Foreign investors tax act of 1965, submitted to the Committee on ways and means, House of representatives, January 12, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments and recommendations regarding H.R. 13103, Foreign investors tax act of 1966, submitted to the Committee on ways and means, House of representatives, March 7, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on H.R. 12272, a bill to reduce the 50-percent requirement to 25 percent between first and second levels and to include third- level foreign corporations in the tax credit structure if the 25-percent test is met, September 12, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on H.R. 15330, Income tax treatment of installment sales following the election of the installment method by a taxpayer previously using the accrual method, September 9, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on H.R. 15942, a bill to impose a tax on unrelated debt-financed income of tax-exempt organizations, September 12, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on proposed guidelines for advance rulings under Section 367 contained in Announcement 66-63, submitted to the Internal revenue service November 17, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on proposed regulations under Section 265 of the Internal revenue code of 1954 concerning interest relating to tax-exempt income, submitted to the Internal revenue service April 11, 1966
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on proposed regulations under Section 482 of the Internal revenue code regarding allocation of income and deductions among taxpayers, presented at hearings before the Internal revenue service, November 14, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on proposed regulations under Section 613 of the Internal revenue code regarding computation of percentage depletion in the case of minerals and oils, submitted to the Internal revenue service November 2, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on S. 3390 to amend Section 333 of the Internal revenue code of 1954 to bring up to December 31, 1962 the cutoff point for stock and securities acquired by the liquidating corporation, September 12, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on the proposed regulations under Section 1551 of the Internal revenue code regarding disallowance of surtax exemption and accumulated earnings credit.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on the proposed regulations under Section 162 of the internal revenue code regarding expenses for education, August 23, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Comments on the proposed regulations under Section 351 of the Internal revenue code regarding transfers to corporations controlled by transferor.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Letters to Senator Russell B. Long, Chairman, Senate Finance committee and Representative Wilbur D. Mills, Chairman, House Committee on ways and means regarding legislation providing for a liberalized treatment of employer-paid moving expenses, submitted to Senator Long and Representative Mills May 13, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Letter to Representative Wilbur D. Mills, Chairman, House Committee on ways and means regarding H.R. 14585 - a bill providing rules for quick refund of Income tax in the case of a carryback of an unused investment credit, submitted to Representative Mills May 13, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Letter to Senator Russell B. Long, Chairman, Senate Finance committee, requesting certain changes in H.R. 4665 - relating to the tax treatment of exploration expenditures in the case of mining, submitted to the Senate Finance committee April 18, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Letter to Sheldon S. Cohen, Commissioner of internal revenue, recommending modification in the current Service policy on requests for extensions of time for filing returns of individuals based upon practitioner workload, submitted to the IRS March 7, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Letter to the Internal revenue service regarding the effective date of the new Consolidated return regulations, submitted to the IRS May 16, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Statement on H.R. 11798, the Interstate taxation act, submitted to Special Subcommittee on state taxation of Interstate Commerce House Committee on the judiciary May 4, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Statement on proposed revision of rules of practice before the Internal revenue service, presented to the Treasury June 20, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Suggestions for revision of Forms 990 and 900A ”return of organization exempt from Income tax”; submitted to the Internal revenue service December 30, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax committee comments and recommendations - Technical memorandum on proposed regulations under Section 1502 of the Internal revenue code regarding consolidated returns, October 21, 1966.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Long-Range Objectives Seminar, Stouffer's Louisville Inn, Louisville, Kentucky, January 6 and 7, 1966, Volume I
American Institute of Certified Public Accountants. Long Range Objectives Committee
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Long-Range Objectives Seminar, Stouffer's Louisville Inn, Louisville, Kentucky, January 6 and 7, 1966, Volume II
American Institute of Certified Public Accountants. Long Range Objectives Committee
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Departures from generally accepted auditing standards and accounting principles; Practice review bulletin, 1
American Institute of Certified Public Accountants. Practice Review Committee
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Officers and council, committee structure, committees and boards, state CPA societies, 1965-1966
American Institute of Certified Public Accountants
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Tax committee comments and recommendations - Statement presented at Internal revenue service hearings on proposed regulations regarding consolidated returns, December 8, 1965.
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Recommendations for amendments to the internal revenue code , submitted to the Committee on Ways and Means, House of Representatives, June, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 10:Comments on Proposed Rule Making Under Section 1238 the Internal Revenue Code of 1954 Relating to Proposed Gain Attributable to Amortization Deduction, Submitted to the IRS - March 5, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 11: Letter to Sheldon S. Cohen, Commissioner of Internal Revenue Presenting the Latest Position of the Committee on Federal Taxation Regarding Accounting Methods, Submitted to the IRS - March 16, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 12: Comments on Proposed Regulations Relating to the Treatment of Employee Stock Options and Purchase Plans, Submitted to the IRS - March 18, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 13: Letter to Sheldon S. Cohen, Commissioner of Internal Revenue Requesting an Extension of Time Within Which to Make Certain Elections Under Section 964 Regarding the Determination of Earnings and Profits of Controlled Foreign Corporations, Submitted to the IRS - March 25, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 14: Comments on Proposed Regulations Under Section 964(c) of the Internal Revenue Code Relating to Records and Accounts of United States Shareholders in Controlled Foreign Corporations, Submitted to the IRS - April 14, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 15: Comments on Proposed Regulations Under Section 964(b) of the Internal Revenue Code of 1954 Relating to Blocked Earnings and Profits, Submitted to the IRS - April 14, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 16: Comments on Proposed Rule Making Under Section 614 of the Internal Revenue Code of 1954 Relating to Elections to Treat Operating Mineral Interests in the Same Tract or Parcel as Separated or in Combination, Submitted to the IRS - April 23, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 18: Comments and Recommendations Regarding H.R. 5916 A Bill to Amend the internal Revenue Code of 1954 To Remove Tax Barriers to Foreign Investment in the United States, Submitted to the Committee on Ways and Means House of Representatives June 25, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 19: Comments on Proposed Regulations Under Section 483 of the Internal Revenue Code Regarding Interest on Certain Deferred Payments, Submitted to the IRS - August 9, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 20: Comments on Proposed Regulations Under Section 482 of the Internal Revenue Code Regarding Allocation of Income and Deductions Among Taxpayers, Submitted to the IRS - September 17, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 4: Comments on Proposed Regulations Under Section 172 of the Internal Revenue Code Relating to Net Operating Loss Deduction, Submitted to the IRS - Jan. 15, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No 5: Comments on Proposed Regulations Under Section 341 of the Internal Revenue Code Relating to Collapsible Corporations, Submitted to the IRS - Jan. 15, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation
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Tax Committee Comments and Recommendations, No. 6: Comments on Proposed Regulations Under Section 48 of the Internal Revenue Code Relating to the Increase in Rental Deduction Resulting from Early Disposition of Leased Section 38 Property Occurring Prior to January 1, 1964, Submitted to the IRS - Jan. 18, 1965
American Institute of Certified Public Accountants. Committee on Federal Taxation