Clarification


CLARIFICATION
A February “ Tax Matters ” case study of Gee v. Commissioner should have specified that only surviving spouses who inherit an individual retirement account (IRA) may roll it over directly into an IRA in their own name.

 

©2007 AICPA

SPONSORED WHITE PAPER

Preparing the statement of cash flows

This instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.

RESOURCES

Keeping you informed and prepared amid the coronavirus crisis

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.