AICPA online tax resources.

• Author: Holub, Steven F.

Editor's note: Steve Holub is the former chair of the AICPA Tax Division's Tax Practice Management Committee. Mr. Zollars is a member of the Member Tax Practice Improvement Committee.

For more information about this column, contact Mr. Holub at (813) 222-8555 or stevenh@apcpa.com, or Mr. Zollars at (602) 955-8530 or ed@ hmtzcpas.com.

The AICPA has resources for tax practitioners on its own website (www.aicpa.org), as well as on the CPA2Biz website (www.cpa2biz.com). Some of these are available to all visitors, others to only MCPA members and still others to only AICPA Tax Division members. This column describes several of these resources and provides their specific online locations.

www.AICPA.org

Publications: The Tax Adviser (TTA) is an invaluable resource to Tax Division members. Besides being available in print, each issue of TTA is also found online at www.aicpa.org/pubs/taxadv/index.htm, accessible with a username and password made available to Tax Division members in each print copy of TTA. This information is located at the bottom of the Table of Contents page under "TTA Online" The publication's archives, available through a link on TTA's homepage, contain all of the magazine's contents from the July 1997 issue to the present. The site maintains annual indexes for 2000-2002, as well as a comprehensive index for January 1990-December 1999.

Electronic copies of other AICPA publications that may interest tax advisers are also available (www.aicpa.org/ pubs/index.htm), including the Journal of Accountancy (from January 1997 to the present), The CPA Letter and The Practicing CPA.

Code of Professional Ethics: The full text is available at www.aicpa.org/ about/code/index.htm, with links to the major Code sections, as well as to a topical index of its provisions.

Statements on Standards for Tax Services: The full text is available at www.aicpa.org/download/tax/ SSTSfinal.pdf and is downloadable with Adobe Acrobat Reader[TM], which is free at www.adobe.com/products/ acrobat/readstep2.html.

CPA Links: This useful page (www.aicpa.org/yellow/index.htm) provides direct links to third-party resources; see Exhibit 1 on p. 564. It is a gateway to many websites run by agencies and courts and is also a source of official government documents. For instance, the site has direct links to each state's revenue department and CPA society, as well as to official state forms. It also offers connections to Federal tax-related sites, including direct links to...