Uncertain Tax Positions and the "Other Shoe"

In January the IRS issued Announcement 2010-9, heralding the requirement that corporate taxpayers disclose to the IRS, beginning with their 2010 federal income tax return, "uncertain tax positions" in respect of which reserves have been established for financial accounting purposes. In its...

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Veröffentlicht in:	Corporate Business Taxation Monthly 2010-09, Vol.11 (12), p.17
1. Verfasser:	Lee, Carolyn Joy
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Advisors Compliance Corporate income tax Disclosure FASB Interpretations Interpretation 48 Reporting requirements State taxes Tax returns
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description	In January the IRS issued Announcement 2010-9, heralding the requirement that corporate taxpayers disclose to the IRS, beginning with their 2010 federal income tax return, "uncertain tax positions" in respect of which reserves have been established for financial accounting purposes. In its most recent, and increasingly controversial guidance, issued in April, 5 the IRS has formalized the disclosure proposal by proposing a specific form (and instructions) on which taxpayers will disclose uncertain tax positions.
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source	HeinOnline Law Journal Library
subjects	Accounting Advisors Compliance Corporate income tax Disclosure FASB Interpretations Interpretation 48 Reporting requirements State taxes Tax returns
title	Uncertain Tax Positions and the "Other Shoe"
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