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87 results for "Internal Revenue Service"
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)
Reforestation Industry: IRS Audit Techniques Guide By Internal Revenue Service
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This report is a culmination of the results of the work performed by a team of individuals from Examination, Collection, and the State of Oregon Revenue Department. The primary objective of this... More > group was to evaluate compliance within a specific group of taxpayers and to develop an industry/project report to be used as a reference tool by State and Federal examiners. A team audit approach was used to maximize audit resources and develop communication lines between the State of Oregon Revenue Department, the Examination Division, and the Collection Division of the Internal Revenue Service. The team consisted of four revenue agents from Examination, one revenue officer examiner from Collection, one tax auditor from Examination, one revenue agent from the State of Oregon, and an audit accounting aide from Examination. The audit techniques presented in this report were used by the examiners and have been found to be useful within this industry. The basic goals of the members of this team are outlined below:< Less
Furniture Manufacturing: IRS Audit Techniques Guide By Internal Revenue Service
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In the past, various guides have assumed that an examiner possessed a certain skill level regarding corporate audits. Balance sheet techniques may have been mentioned but not spelled out in detail.... More > In this regard, this guide has taken a slightly different approach. Basic audit techniques are still used during this study, but for purposes of this guide, they are outlined in a step-by-step fashion and explained in detail. Basic audit steps such as reconciliations, comparatives, balance sheet analysis, and even the initial interview have been integrated in this guide so that hopefully, an examiner can read a training manual or the Internal Revenue Manual (IRM) and see how audit steps are implemented in the course of a furniture audit. Every attempt was made to include citations from the Internal Revenue Code, Treasury Regulations, Revenue Rulings and Procedures, and the IRM so the examiner could be assured of locating the basis of any conclusions drawn.< Less
Manufacturing Industry: IRS Audit Techniques Guide By Internal Revenue Service
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The purpose of the guide is to provide the examiner with techniques to audit manufacturing businesses in an efficient, effective, and intelligent manner. These audit techniques are outlined in a... More > step-by-step fashion and explained in detail. Basic audit steps such as reconciliations, balance sheet analysis, and the initial interview have been integrated into this guide so that an examiner can read a training manual or the Internal Revenue Manual (IRM) and see how audit steps are implemented in the course of an audit. Every attempt was made to include citations from the Internal Revenue Code, Treasury Regulations, Revenue Rulings and Procedures, and the IRM so the examiner could be assured of locating the basis of any conclusion drawn. Much of the information will be a basic review for many experienced examiners. However, this guide has some specialty items that will help them.< Less
Aviation Tax: IRS Audit Techniques Guide By Internal Revenue Service
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The aviation market segment includes all persons involved in commercial and noncommercial air transportation. This group includes but is not limited to -- Scheduled commercial airlines, -- On-demand... More > air taxi services, -- Charter airlines, -- Integrated package delivery companies, -- Travel agencies and tour brokers, -- Businesses and individuals that operate aircraft for their own use, -- Individuals who purchase airline tickets, and -- Marketers of fuel that is used in aircraft. The Internal Revenue Code (IRC) imposes taxes on both commercial and noncommercial aviation. For flights in commercial aviation, a tax is imposed on amounts paid for the transportation of persons by air (IRC section 4261) and property by air (IRC section 4271). Also, commercial aviation is burdened by a relatively small fuel tax on aviation gasoline (IRC sections 4081 and 6421) and aviation fuel (other than gasoline) (IRC section 4091). For flights in noncommercial aviation, a much higher rate of tax on fuel is imposed.< Less
Architects and Landscape: IRS Audit Technique Guide By Internal Revenue Service
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This audit technique guide (ATG) has been developed to provide guidance to Revenue Agents and Tax Compliance Officers conducting examinations in the architect and landscape architect service... More > industries. The purpose of the ATG is to • provide background about the architect and landscape architect service industries, • identify frequent and/or unique issues, • provide examination techniques, and • supply applicable law and court cases. This guide is not designed to be all inclusive nor is it legal precedent and should not be relied upon as such. It is not designed to remove the discretion given to managers and examiners in the application of a variety of audit techniques or procedures appropriate to any given examination.< Less
Passive Activity Loss: IRS Audit Technique Guide By Internal Revenue Service
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The Audit Technique Guide (ATG) on Passive Activity Losses (PAL) has been significantly revised to reflect an issue-based format. Additionally, it has been updated to encompass current emerging... More > issues, changes to Form 8582, Passive Activity Loss Limitation, and recent case law. The guide was developed to provide Revenue Agents and Tax Compliance Officers with technical information and tools to examine issues relating to both income and losses from passive activities. This text provides specific guidance on potential audit issues along with summaries of the applicable Internal Revenue Code (IRC) and Federal Tax Regulations (Regulations) and highlights of common errors. We have attempted to write this ATG in plain layman’s language, addressing issues which may be encountered on an audit. The text is not all encompassing and does not cover every exception. The IRC § 469, the related Regulations, and case law may have to be researched.< Less
Car Wash Industry: IRS Audit Techniques Guide By Internal Revenue Service
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The Boston District assigned six revenue agents to study the car wash industry and author this audit techniques guide. Each revenue agent examined car wash tax returns of varying types (Form 1120,... More > 1120-S, 1065, and Schedule C) and located throughout the State of Massachusetts. According to the International Car Wash Association there are approximately 22,000 car washes in the United States and Canada, nearly 90% are operated by the owners who are small business persons. Statistics show that there are approximately 350,000 car wash employees in the United States. It is also estimated that 65% of these car washes dispense gasoline. The following is an overview of the car wash industry. It should be noted that this description is intended as an introduction and the reader should be aware that variations may exist. Also, agents should coordinate the case with their district counsel if they will be relying exclusively on an indirect method for an adjustment, particularly for cases that are likely to be tried.< Less
Commercial Banking: IRS Audit Technique Guide By Internal Revenue Service
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The Detroit District provides resources to attend ISP meetings and out-service seminars. They have also funded subscriptions to bank tax research services and several banking trade publications. Our... More > Financial Group audits banks, savings and loans, and mortgage companies of all sizes, including several which are included in the Coordinated Examination Program (CEP). Industry issues and substantial "general" issues can be found in returns of any size but are more prominent in cases where assets exceed one billion dollars. Through specialization, the group significantly improved the quality of bank examinations because of: 1. Improved communication 2. Consistency in issue development 3. More efficient use of audit time. This audit specialization guide was developed from information available in the financial group, from the Banking Industry Specialist, and from Internal Revenue Agents from around the country. Even though commercial banking is specifically addressed in this guide, many of the issues and...< 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