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- Title
Administrative Guidance, Ethical Standards, and Tax Return Positions: In-house tax professionals must traverse a difficult course.
- Authors
Welty, Todd; Yoder, Lowell
- Abstract
The article explores the challenges facing tax professionals in the U.S. with the implementation of the 2017 Tax Cuts and Jobs Act. These issues include the possibility that retroactive regulations can cause uncertainty, longstanding tax risks, and the tax risks posed by a corporation's financial auditors. Also discussed is a chart showing levels of certainty of uncertainty for tax return positions.
- Subjects
TAXATION; INTERNAL revenue law; UNITED States. Internal Revenue Service; TAX returns; TAX reform
- Publication
Tax Executive, 2019, Vol 71, Issue 1, p22
- ISSN
0040-0025
- Publication type
Article