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Riassunto: Practical Guide to Federal Tax Practice Standards identifies and discusses the various rules governing the conduct of attorneys, certified public accountants and enrolled agents (EAs) in federal tax practice. Practice standards govern the conduct of the professional tax practitioner in return preparation, giving advice, and representation of a taxpayer before the authorities. There are many authorities whose rules and requirements make up the body of the tax practice standards that need to be followed to insure both professional license and reputation. Understanding and tracking the tax practice rules of the road is no simple matter, but the Practical Guide to Federal Tax Practice Standards serves as the definitive concise tax practice guide for the busy practitioner. Practical Guide to Federal Tax Practice Standards initially outlines the hierarchy of the rules and the authorities that are responsible for them. This introductory material provides a context for discussion that follows on the practice standards included in the Internal Revenue Code, Income Tax Regulations (Circular 230), the ABA Tax Section and AICPA Tax Practice standards. Timely discussion on tax shelters and tax malpractice is included. Substantial discussion that delves into the rules relating to income tax preparation, tax controversy representation and tax planning advice offers an integrated analysis that is peppered with the author s valuable comments based on his own practice experience. A discussion of the attorney-client privilege and work product rounds out the author s examination of the important issues. Helpful Practice Tools included at the end of the book provide important IRS forms and instructions, a sample engagement letter, the AICPA Statements on Tax Service, PCAOB rules relating to tax services performed by auditors of public companies, the author s own charts, practice checklists and other aids. A topical index is included and citations to cases, rulings, Internal Reve
L'autore: Arthur J. (Kip) Dellinger, Jr., a partner of the Los Angeles CPA firm, Kallman and Co., LLP, has extensive experience involving sophisticated income tax planning and handling of tax controversy matters for high-income individuals, family owned and closely held businesses, fiduciaries and estates. Mr. Dellinger serves as Vice-Chair of the AICPA Tax Division s Tax Practice Responsibilities Committee and the Committee s Task Force on Quality Control Standards for Tax Practice. He is the author of CCH s Innocent Spouse Relief: Insights & Strategies and coauthor of CCH s Offer in Compromise Process: Insights and Strategies. The author has written many articles on tax practice topics and spoken at tax institutes and programs for tax attorneys and accountants.
Condizione libro: New
Descrizione libro CCH, Inc., 2007. Paperback. Condizione libro: Acceptable. All text is legible, may contain markings, cover wear, loose/torn pages or staining and much writing. SKU:9780808016304-5-0-3. Codice libro della libreria 9780808016304-5-0-3
Descrizione libro CCH, Inc., 2007. Perfect Paperback. Condizione libro: Very Good. Codice libro della libreria P02080801630X
Descrizione libro CCH, Inc., 2007. Perfect Paperback. Condizione libro: New. Codice libro della libreria P11080801630X
Descrizione libro CCH, Inc., 2007. Perfect Paperback. Condizione libro: Used: Very Good. Book has signs of cover wear. Inside pages may have highlighting, writing and/or underlining. Used books may have stickers on them. Ships same day or next business day. Free USPS Tracking Number. Excellent Customer Service. Ships from TN. Codice libro della libreria 301500