Tax Practice Management-Ethics - TAX-PLANNING SERVICES FOR CLIENTS OR EMPLOYERS - The AICPA tax division has issued an interpretation -- "Tax Planning" -- Designed to explain the obligations of members who provide these services. It should be helpful to members in providing all types of tax-planning services, including those involving tax shelters.
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 196.2003, 6, p. 69-74
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