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Treasury Department Circular No. 230: Regulations Governing Practice before the Internal Revenue Service By Internal Revenue Service
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Title 31 Code of Federal Regulations, Subtitle A, Part 10, published (June 3, 2011)
Independent Used Car Dealer: IRS Audit Techniques Guide By Internal Revenue Service
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The used car industry, as with any industry has certain business practices that are used throughout the industry. A key to a successful examination of a used car dealer is an understanding of these... More > basic common practices. Certain jargon is widely used in the industry. The terms defined in Exhibit 1-1 are the most commonly found terms. However, even these terms may vary from region to region. Nevertheless, the list may be useful in understanding how the industry operates. Become familiar with these terms as many of the terms listed here are used throughout the Audit Technique Guide. The used car industry is comprised of two major segments. The first segment is made up of the new car dealers who accept trade-ins on the sale of new automobiles; or purchase used cars from customers, used car dealers, or wholesale auto auctions. The new car dealers then sell the used cars either to wholesalers, directly to used car dealers, through auctions, or to other miscellaneous customers.< Less
Trucking Industry: IRS Audit Techniques Guide By Internal Revenue Service
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What is the trucking industry? It's much more than just the common carrier vehicles transporting goods from one location to another. The trucking industry extends to include freight forwarders,... More > shipper's agents, consolidators, break-bulk agents, custom house brokers, distributors and warehouses. Many companies will combine the above functions in offering a full service operation to their customer. Below is an illustration of the various parties to a transaction:< Less
Sports Franchises: IRS Audit Techniques Guide By Internal Revenue Service
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Although this guide focuses on major league sports franchises, the examination techniques and issues addressed also have relevance to the examinations of minor league sports franchises.Potential... More > emerging sports franchise issues addressed in this guide are distinguished from established sports franchise issues. Any emerging sports franchise issues are addressed at the end of the applicable issue chapter. Each of the major sports leagues is represented by a league association. The primary purpose of the league association is to promote the sport, negotiate national TV broadcast rights, negotiate national sponsorship agreements, and protect the interests of the sports franchise owners and the sports league as a whole. The individual sports franchises in the league are members of the league association. League associations are operated as tax exempt organizations under IRC section 501(c)(6).< Less
Bars and Restaurants: IRS Audit Techniques Guide By Internal Revenue Service
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Bars and restaurants generally maintain inventories of perishable goods and, therefore, have been required the use of the accrual method of accounting. For taxable years ending after December 17,... More > 2000, Revenue Procedure 2000-22, 2000-1 CB. 1008, provides that a qualifying small business with average sales of $1 million or less for 3 years may use the cash method of accounting. The Revenue Procedure provides that if a taxpayer does not want to account for inventories, it must treat inventoriable items like non-incidental materials and supplies under Treas. Reg. section 1.162-3. For purposes of the revenue procedure, inventoriable items that are treated as non-incidental materials and supplies are considered consumed and used in the year in which the taxpayers sells the items, or, if later, when the taxpayer pays for the items. An accrual basis taxpayer can elect the cash method after 1999. Form 3115, "Change of Accounting Method" is required to be filed with the return.< Less
Scrap Metal Industry: IRS Audit Techniques Guide By Internal Revenue Service
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This audit technique guide was written and compiled, by and for Internal Revenue agents, to be used in the examinations of returns of the scrap metal industry. These examinations include returns for... More > both purchasers and sellers of scrap metal. The purpose of the guide is to promote uniformity and consistency in examinations and in the application of tax laws. While the information compiled in the guide sets forth a general overview of the industry, it is not intended to be all-inclusive, and agents should consider any local information that pertains to their examinations. We want to acknowledge our appreciation to the Institute of Scrap Recycling Industries, Inc. (ISRI) for providing us with background information about the industry and allowing us to use excerpts from their publications.< Less