AICPA Comments to IRS and Treasury on Material Participation of a Trust or Estate

The CPA Advocate: September, 2014.� The expanded scope of the net investment income tax requires that trusts and estates determine whether income received from a trade or business was active or passive.

Source: http://feedproxy.google.com/~r/AICPA_Advocacy/~3/k33LMgY1lrw/Letter-to-IRS-on-Material-Participation.aspx

accounting company accounting and tax services income tax preparation accounting firms tax and accounting services