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- Attestation engagements that address specified compliance control objectives and related controls at entities that provide services to investment companies, investment advisers, or other service providers.
- Space considerations prevent publishing here the appendix to SOP 07-2. Since the appendices often are important to understanding SOPs, readers are advised to obtain complete copies. To obtain a copy of SOP 07-2 (product no. 014946), visit www.cpa2biz.com/store or contact the AICPA at 888-777-7077. ...
- Research articles 2007-11-01
- The Art of the Executive Summary
- If your sales process involves proposals, your sales crutch on your ability to write a winning executive summary. If it's lame, the proposal goes unread; if it's hot, readers will be thinking "YES!" before they get to the end of the page. Here's exactly how to write an executive...
- Blog posts 2007-07-25
- Rambus to Showcase Its Chip Interface Technology and Partner Solutions at DesignCon 2005
- A[paragraph] Who: Rambus Inc. (Nasdaq:RMBS) A[paragraph] Where: DesignCon 2005 A[paragraph] Booth # 205 A[paragraph] ...
- Research articles 2005-01-31
- No matter who's in the White House, USA is where it's at for tech firms
- Hey! Yo! Look over here! Something in today's news that is actually optimistic about the USA! After this election, no doubt a lot of you feel much like you might the day after a grain-alcohol toga party: sick, disgusted, uncertain about the future, and like you have socks on...
- Research articles 2004-11-03
- Fence Post.(News)(Letter to the Editor)
- FAA has not said OK to O'Hare plan The last paragraph in the Daily Herald's July 29 story about O'Hare Field ("Meeting ordered on delays at O'Hare") may give readers the mistaken impression that the Federal Aviation Administration has pre-judged the current proposal of...
- Research articles 2004-08-15
- Fence Post.(News)(Letter to the Editor)
- More runways won't ease air traffic jams The last paragraph in the Daily Herald's July 29 story about O'Hare Field ("Meeting ordered on delays at O'Hare") may give readers the mistaken impression that the Federal Aviation Administration has prejudged the current proposal of the...
- Research articles 2004-08-08
- U.S. POLICY TOWARDS SYRIA AND THE TRIUMPH OF NEOCONSERVATIVISM
- With overwhelming bipartisan support, the Bush administration has embarked on a concerted campaign to undermine and perhaps even overthrow the government of Bashar al-Asad in Syria. The seriousness of Washington's concerns over Syria was illustrated by the December 12 signing into law by President George W. Bush of the "Syrian...
- Research articles 2004-04-01
- Comments on definition of permanent establishment in the OECD Model Tax Convention: October 17, 2003
- On October 17, 2003, Tax Executives Institute filed the following comments with the Organisation of Economic Cooperation and Development of the definition of permanent establishment under the OECD Model Tax Convention. The comments were prepared under the aegis of TEI's European Chapter, whose president is Guy A. Kersch of Pharmacia...
- Research articles 2003-11-01
- REG-132760-03
- Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsGuidance Under Section 1502; Application of Section 108 to Members of a Consolidated GroupAGENCY: Internal Revenue Service IRS, Treasury.ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.SUMMARY: In this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9089)...
- Research articles 2003-10-27
- T.D. 9084
- DEPARTMENT OF THE TREASURYInternal Revenue Service26 CFR Parts 1 and 602Dual Consolidated Loss Recapture EventsAGENCY: Internal Revenue Service IRS, Treasury.ACTION: Final regulations.SUMMARY: This document contains final regulations under section 1503d regarding the events that require the recapture of dual consolidated losses. These regulations are issued to facilitate compliance by taxpayers...
- Research articles 2003-10-06
- [1565] Taxation and product ruling addenda.
- Sep 10, 2003 (Weekly Tax Bulletin - ABIX via COMTEX) An addendum was issued by the Australian Taxation Office on 27 August 2003. The addendum has the same application date as the ruling, which is Taxation Ruling TR 2000/9 Necessitous circumstances funds. It inserts...
- Research articles 2003-09-10
- REG-133791-02 and REG-105606-99
- Notice of Proposed Rulemaking; Notice of Public Hearing; and Withdrawal of Previously Proposed RegulationsCredit for Increasing Research ActivitiesAGENCY: Internal Revenue Service IRS, Treasury.ACTION: Notice of proposed rulemaking; notice of public hearing; and withdrawal of previously proposed regulations.SUMMARY: This document contains proposed regulations relating to the computation and allocation of the...
- Research articles 2003-09-02
- REG-142605-02
- Notice of Proposed Rulemaking and Notice of Public HearingAdministration Simplification of Section 481 a Adjustment Periods in Various RegulationsAGENCY: Internal Revenue Service IRS, Treasury.ACTION: Notice of Proposed Rulemaking and Notice of Public Hearing.SUMMARY: This document contains proposed amendments to regulations under sections 263A and 448 of the Internal Revenue Code....
- Research articles 2003-06-09
- T.D. 9054
- Section 6012.-Persons Required to Make Returns of IncomeQuestions and answers relating to the reporting and disclosure requirements for political organizations described in section 527. See Rev. Rul. 2003-49, page 903.Section 6033.-Returns by Exempt OrganizationsQuestions and answers relating to the reporting and disclosure requirements for political organizations described in section 527....
- Research articles 2003-05-19
- REG-136311-01
- Part IV. Items of General Interest Notice of Proposed Rulemaking; Withdrawal of Previously Proposed Rules; and Notice of Public Hearing Exclusions From Gross Income of Foreign Corporations REG-136311-01 AGENCY: Internal Revenue Service IRS, Treasury. ACTION: Withdrawal of previously proposed rules; notice of proposed rulemaking; and notice of public hearing. SUMMARY:...
- Research articles 2002-09-09
- T.D. 9004
- Section 860E.-Treatment of Income in Excess of Daily Accruals on Residual Interests 26 CFR I.860nI: Treatment of taxable income of a residual interest holder in excess of daily accruals. DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts I and 602 Real Estate Mortgage Investment Conduits AGENCY: Internal Revenue...
- Research articles 2002-08-19
- T.D. 9011
- DEPARTMENT OF THE TREASURY Office of the Secretary 31 CFR Part 10 Regulations Governing Practice Before the Internal Revenue Service AGENCY: Office of the Secretary, Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who are...
- Research articles 2002-08-19
- REG-103735-00; REG-110311-98
- AGENCY: Internal Revenue Service IRS, Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: These proposed rules provide the public with additional guidance needed to comply with the disclosure rules under section 6011a and the registration requirement under section 6111 d. These rules also affect the list...
- Research articles 2002-07-15
- Setting metrics for process safety
- Safety Opinion A better way is needed by the Chemical Safety and Hazard Investigation Board to assess the progress made in improving process safety. Two key modifications are examined here. The U.S. Chemical Safety and Hazard Investigation Board's primary mission is to prevent...
- Research articles 2002-05-01
- REG-167648-01
- Notice of Proposed Rulemaking Amendments to Rules for Determination of Basis of Partner's Interest; Special Rules REG-167648-01 AGENCY: Internal Revenue Service IRS, Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to special rules on determination of basis of a partner's interest under section 705. The...
- Research articles 2002-04-22
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