In its letter, the AICPA noted that three recent CAMT notices still contain unresolved issues and offered several recommendations aimed at easing the compliance burden, avoiding double counting of income, improving the consistency of financial and tax reporting, and simplifying the application of CAMT rules. Specific recommendations include withdrawing the purchase accounting and push-down accounting adjustment rules, and providing guidance on reconciling applicable financial statement income with domestic research and experimental expenditures (Section 174A).