Article Date:
February 2007

Word Count:



AICPA Proposes Revenue Ruling on Health Insurance for S Corporation Owners

On December 27, 2006, the American Institute of CPAs (AICPA) submitted a proposed revenue ruling that it would like the IRS to issue concerning health insurance for the S corporation owner.1 Many of the tax laws in this country evolve in precisely this way: A taxpayer or taxpayer group (in this case, the AICPA) drafts a law, regulation, or ruling and submits it to lawmakers or the IRS for consideration. If the lawmaker or the IRS likes the idea, the ... Log in to view full article.

Log in to view full article
Already a subscriber?
Email Address


Log In Send me my password

You'll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter

Not yet a subscriber?
with a money-back guarantee