AICPA online tax resources.Editor's note Editor's Note (foaled in 1993 in Kentucky) is an American thoroughbred Stallion racehorse. He was sired by 1992 U.S. Champion 2 YO Colt Forty Niner, who in turn was a son of Champion sire Mr. Prospector and out of the mare, Beware Of The Cat. Trained by D. : Steve v. t. 1. To pack or stow, as cargo in a ship's hold. See Steeve. Holub is the former chair of the AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Tax Division's Tax Practice Management Committee. Mr. Zollars is a member of the Member Tax Practice Improvement Committee. For more information about this column, contact Mr. Holub at (813) 222-8555 or stevenh@apcpa.com, or Mr. Zollars at (602) 955-8530 or ed@ hmtzcpas.com. The AICPA has resources for tax practitioners on its own website (www.aicpa.org See .org. (networking) org - The top-level domain for organisations or individuals that don't fit any other top-level domain (national, com, edu, or gov). Though many have .org domains, it was never intended to be limited to non-profit organisations. RFC 1591. ), as well as on the CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 2Biz website (www.cpa2biz.com). Some of these are available to all visitors, others to only MCPA MCPA, MCP 2-methyl-4-chlorophenoxyacetic acid; a weedkiller reported to be nontoxic at the levels likely to be encountered on pasture, though it has killed cattle dosed experimentally with large single doses. members and still others to only AICPA Tax Division members. This column describes several of these resources and provides their specific online locations. www.AICPA.org Publications: The Tax Adviser (TTA TTA Telecommunications Technology Association (Korea) TTA Teacher Training Agency (UK) TTA Triangle Transit Authority (Raleigh/Chapel Hill/Durham, North Carolina, USA) ) is an invaluable resource to Tax Division members. Besides being available in print, each issue of TTA is also found online at www.aicpa.org/pubs/taxadv/index.htm, accessible with a username The name you use to identify yourself when logging into a computer system or online service. Both a username (user ID) and a password are required. In an Internet e-mail address, the username is the left part before the @ sign. For example, KARENB is the username in karenb@mycompany. and password made available to Tax Division members in each print copy of TTA. This information is located at the bottom of the Table of Contents page under "TTA Online" The publication's archives, available through a link on TTA's homepage, contain all of the magazine's contents from the July 1997 issue to the present. The site maintains annual indexes for 2000-2002, as well as a comprehensive index for January 1990-December 1999. Electronic copies of other AICPA publications that may interest tax advisers are also available (www.aicpa.org/ pubs/index.htm), including the Journal of Accountancy (from January 1997 to the present), The CPA Letter and The Practicing CPA. Code of Professional Ethics professional ethics, n the rules governing the conduct, transactions, and relationships within a profession and among its publics. professional ethics liability, n 1. : The full text is available at www.aicpa.org/ about/code/index.htm, with links to the major Code sections, as well as to a topical topical /top·i·cal/ (top´i-k'l) pertaining to a particular area, as a topical antiinfective applied to a certain area of the skin and affecting only the area to which it is applied. top·i·cal adj. index of its provisions. Statements on Standards for Tax Services: The full text is available at www.aicpa.org/download/tax/ SSTSfinal.pdf and is downloadable with Adobe adobe (ədō`bē): see rammed earth. adobe Handmade sun-dried bricks formed from a mixture of heavy clay and straw found in arid regions. Acrobat Reader The former name of Adobe Reader. See PDF. [TM], which is free at www.adobe.com/products/ acrobat/readstep2.html. CPA Links: This useful page (www.aicpa.org/yellow/index.htm) provides direct links to third-party resources; see Exhibit 1 on p. 564. It is a gateway to many websites run by agencies and courts and is also a source of official government documents. For instance, the site has direct links to each state's revenue department and CPA society, as well as to official state forms. It also offers connections to Federal tax-related sites, including direct links to pages with IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. forms and publications and to much more. Exhibit 1: CPA Links CPA Links is a gateway for AICPA Online users who wish to visit other accounting-related sites on the Internet. * Accounting and Audit * Accounting Associations * Associations--Other * Associations--Slate CPA * Banks-Federal Reserve * CPA2Biz * Finance * Government--States * Government--States--Attorneys General * Government--States--Department of Labor * Government--States--Secretaries of State * International * ISO9000 * Other Interesting Sites * Securities Exchanges * State Boards of Accountancy * Taxes--States--Department of Revenue * Taxes--States--Legislation Highlights, Newsletters, etc. * Taxes--States--Regs, Rulings, Procedures, Bulletins, etc. * Taxes--States--Sales Tax * Taxes--States--Tax Cases * Taxes-States--Tax Code * Taxes--States--Tax Forms * Taxes--States--Tax Publications * Taxes--U.S. Federal Government * Technology * U.S. Government--Executive Branch * U.S. Government--Independent Agencies * U.S. Government-Judicial Branch * U.S. Government--Legislative Branch * U.S. Government--Other Links Taxation Team: This page (www. aicpa.org/members/div/tax/index. htm) is a source of information on the AICPA Taxation Team and tax related matters. It frequently pools AICPA resources helpful for analyzing proposed and final tax legislation and regulations, as well as official Tax Division testimony and commentary, prepared by various Tax Division committees and technical resource panels (TRPs). It offers direct links to primary sources. The Tax Division's commentary casts light on the issues that committee and TRP Trp tryptophan. TRP traumatic reticuloperitonitis. Trp tryptophan. members find significant. The testimony and commentary help make sense of new developments. Finally, this page has the e-mail addresses See Internet address. e-mail address - electronic mail address and telephone numbers of AICPA Taxation Team members, who are available for suggestions and product information. www.CPA2Biz.com Additional resources for tax advisers are found at the CPA2Biz website. Although some of the site's sections are open to the general public, AICPA members should officially register online to get the full benefit of its offerings. Registration requires a last name and an AICPA membership number. If members cannot locate their membership number, it appears on the mailing label of their personal hard copy of either the Journal of Accountancy or The CPA Letter (although, unfortunately, not on TTA's label). The membership number is the last eight numbers in the string of numbers just above the subscriber's name; for more information, see "Need help finding your AICPA membership number?," under "Register Now," on the CPA2Biz homepage. Each member who registers online receives a username and password, necessary to access the "members only" areas of the site. Some resources at www.cpa2biz. com are available only by separate purchase. However, the site contains many See items for Tax Division members. Tax Resource Center: The CPA2Biz Tax Resource Center at www.cpa2biz. com/ResourceCenters/Tax/default. htm has links to topic-specific pages; see Exhibit 2 on p. 565. Each of these has connections to assorted documents and articles. Exhibit 2: CPA2Biz Tax Resource Center Tax Categories * AICPA Tax Section * Compliance * Corporate * E-Commerce * Employee Benefits * Ernst & Young Online Services * Estate, Gift, Trust, Fiduciary * Exempt Organizations * Individuals * International * Legislative, Administrative, Judicial * Partnership * S Crops * State and Local * Tax Accounting * Tax Practice While visiting the Tax Resource Center, Tax Division members can sign up for The AICPA Tax Insider[TM] e-newsletter, delivered via e-mail by the AICPA, or send an e-mail directly to Tax_Insider_subscribe@email.cpa2biz. com, with a subject line of "subscribe." The newsletter contains links to short articles on a choice of tax-related topics and current tax developments. Recent newsletters are available for review before subscribing (www.cpa2biz.com/ News/Tax+Insider/default.htm). Tax practice guides and checklists: Annually, the Tax Division ships a CD with checklists and tax practice guides to Tax Division members. These resources are also available online at www.cpa2biz.com/ResourceCenters/ Tax/AICPA+Tax+Section/Tax+ Practice+Guides+and+Checklists.htm, which is very useful if the CD is not at hand. Documents are downloadable in Adobe Acrobat Reader[TM] (.pdf) or Microsoft Word A full-featured word processing program for Windows and the Macintosh from Microsoft. Included in the Microsoft application suite, it is a sophisticated program with rudimentary desktop publishing capabilities that has become the most widely used word processing application on the market. (.doc) format (Acrobat Reader[TM] software is downloadable for flee flee v. fled , flee·ing, flees v.intr. 1. To run away, as from trouble or danger: fled from the house into the night. 2. (see above) for all versions of Windows, Macintosh and Linux). The Adobe format is better for simply printing a document that looks exactly like the original printed version; however, a document in this format cannot be altered. Microsoft Word is preferable for AICPA-provided documents that may require customization, as the documents can be edited by programs that can read recent versions of Microsoft Word files. However, Microsoft Word and most other recent-vintage word-processing software can also read the files, including the freely available OpenOffice.org software program (www.openoffice.org), which includes an entire office suite with a spreadsheet spreadsheet Computer software that allows the user to enter columns and rows of numbers in a ledgerlike format. Any cell of the ledger may contain either data or a formula that describes the value that should be inserted therein based on the values in other cells. presentation software package and word processor. Minor formatting problems may arise when printing documents, due to the various versions of Microsoft Word, and differences in printers and printer drivers. Explore Both the AICPA and CPA2Biz Websites can help Tax Division members to deal efficiently and effectively with the large number and range of tax-related issues. Tax Division members can take advantage of the many resources available by using each site and learning its ins-and-outs. FROM EDWARD K. ZOLLARS, CPA, HENRICKS, MARTIN, THOMAS & ZOLLARS, LTD LTD 1 Laron-type dwarfism 2 Leukotriene D 3 Long-term depression, see there 4. Long-term disability ., PHOENIX, AZ Editor: Steven F. Holub, CPA Aidman aid·man n. A member of an army medical corps attached to a field unit. , Piser & Co. Tampa, FL |
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