What does UTP stand for?

Uncertain Tax Position

This definition appears very rarely and is found in the following Acronym Finder categories:

Military and Government
Business, finance, etc.

Other Resources:

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Utah Telecommunications Open Infrastructure Agency Unreal Tournament Owns Quake (gamer slang) United Technologies Optical Systems Unregulated Terms of Service Upwind Technology Operating System United Tribe of Shawnee Indians Utah Oracle Users Group (Salt Lake City, Utah) Usine de Traitement des Ordures du Valais Central (French: Waste Treatment Plant of Central Valais; Switzerland; also seen as UTO) Unable to Perform (functional capacity evaluations/assessments) Unable to Procure		Under The Pump (military slang; chiefly Australian) Underwater Transponder Uniform Training Plan Uniform Transmembrane Pressure Unifying Theories of Programming Union des Transports Publics (French: Union of Public Transport) Unit Task Periodicity Unit Test Plan Unit Test Plan (software testing) Unit Training Plan

Samples in periodicals archive:

Unlike previous accounting standards, FIN 48 requires a state-by-state analysis of each uncertain tax position.

3-2 En Banc First Circuit Decision in Textron Rules That Tax Accrual ...

Financial managers may fail to anticipate the impact of accounting pronouncements such as new accounting rules surrounding variable-interest entities, uncertain tax positions or mandatory buyout provisions in equity agreements.

A promise costly to break

Another reaction could be that, since they have filed their Information Return Form 990 with the IRS and Form 199 with the FTB, what uncertain tax positions have they taken?

Ready for FIN 48? A look at the tax positions that must be considered

CPA RELATED ARTICLE: FIN 48 example Consider a firm with pretax book income of $100 and a permanent difference of $20, arising from a deduction that is based on an uncertain tax position.

What you need to know about FIN 48?

Commissioner Nolan discussed the IRS's internal debate on the effect of FIN 48, relating to uncertain tax positions, on IRS examination processes.

Senior tax executives discuss tax, risk, and management at Indian ...

48, Accounting for Uncertain Tax Positions (The CPA Letter, Dec.

Chair's corner

How will the users of the financial statements--banks, private equity firms, investment bankers, potential acquirers of the business, other investors and the government--interpret the new required disclosure of uncertain tax positions in financial statements?

Is your company ready for the FIN 48 challenge?

These items were partially offset by a $12 million adjustment to reduce the Company's reserve for uncertain tax positions.

The New York Times Company Reports 2009 First-Quarter Results