Thursday - February 12, 2026
AICPA Recommends Treasury and IRS Simplify "Determine and Document" Requirement for Taxes Charged to Controlled Foreign Corporations
February 12, 2026
NEW YORK, Feb. 12 -- The American Institute of CPAs issued the following news release:

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AICPA Recommends Treasury and IRS Simplify "Determine and Document" Requirement for Taxes Charged to Controlled Foreign Corporations

In a letter sent to the Department of the Treasury and the Internal Revenue Service (IRS), the American Institute of CPAs (AICPA) submitted recommendations regarding Notice 2025-75, Transition Rule for Applying Section 951(a) . . .

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