Index of FedWorld Information Network IRS-MSSP Library

This lists all of the files available from the IRS-MSSPLibrary on the Fedworld Information Network. This page is updated each morning. Lastupdated Tuesday, 1999 December 7 @ 03:02.
File Name    Size  Date       Description============ ===== ========== ===============================================00-index.txt  5.1K 12/06/1999 List of all files in the IRS-MSSP Library                              247K 02/17/99arkitect.pdf  111K 07/09/1996 Architects - Audit Techniques Guide                              This guide provides an examiner with background                              information on how to conduct an audit of                              Architects.  It can also be useful in audits of                              the construction industry.                              242K 05/26/98autobody.pdf  241K 02/21/1997 Auto Body and Repair Industry                              Overview of the industry.  Discusses some issues                              that may be encountered - including other sources                              of income; cost of sales; employment taxes; etc.aviation.pdf  300K 09/11/1999 AVIATION TAX - (2/99  205K) --  Pertains to                              excise taxes imposed on commercial and                              non-commercial aviation.  Discusses which                              set of taxes applies to which type of                              flights.beauty.pdf     65K 10/29/1996 Beauty and Barber Shops - Provides an overview                              of the industry and techniques for reconstructing                              income when books and records are incomplete or                              non-existent.carptry.pdf   181K 09/11/1999 CARPENTRY/FRAMING - (2/99  130K) --                              Supplement to the Construction ATG.                              Provides audit techniques which apply                              primarily to small businesses engaged in                              remodeling, home improvement, carpentry,                              woodowrking, framing and residential                              building.fishing.pdf   279K 01/04/1998 Alaskan Commercial Fishing Part Onefoodvend.pdf  481K 10/21/1996 Mobile Food Vendors - Provides an overview of the                              food catering trucks and expresso carts market                              segment.gasret.pdf    224K 02/19/1997 Gasoline (Service Station) Retailers                              Provides an overview of the industry and                              alternative approaches to computing income.irs-mssp.htm  7.7K 12/06/1999 HTML list of files in the IRS-MSSP library                              298K 07/01/98                              71K 04/20/99                              748K 12/24/98lihc.pdf      781K 09/11/1999 LOW-INCOME HOUSING CREDIT --  Low-Income                              Housing Credit - (6/99 - 508K)  Provides                              examiner with technical support for                              identifying and developing issues relating                              to IRC section 42.minister.pdf  118K 07/07/1996 Ministers Audit Techniques Guide                              This guide discusses several potential issues                              which are prevalent on ministers' tax returns.                              The issues include: employee vs. independent                              contractor; parsonage allowance.music.pdf   Aix en Provence luxury hotels  253K 01/06/1998 This music industry handbook will give the user apal.pdf       1.2M 06/08/1997 Passive Activity Losses                              Provides examiners with specific guidance on                              potential audit issues, issue identification and                              lead sheets and other job aids.  Examples and                              citaton are based on 1994 law.pizza.pdf     148K 07/08/1996 Pizza Restaurants Audit Techniques Guide                              This guide provides an overview of small                              individually owned pizza restaurants.  It also                              provides guidance on what to do to reconstruct                              income when records are lacking or not available                              which includes the ingredient markup method.scrap.pdf   cheap hotel breaks Kastrup  244K 09/23/1999 SCRAP METAL INDUSTRY - (2/99) --  Provides                              overview of industry, glossary and                              examination techniques for both purchasers                              and sellers of scrap metal.taxicab.pdf   294K 10/08/1996 Taxicab Industry -  Provides a formula for                              reconstructing income or gross receipts when                              the taxpayer does not have adequate records.                              Employment tax isues are also discussed.tobacco.pdf   174K 10/21/1996 Tobacco Industry - Provides an overview of the                              industry and techniques for examining tobacco                              farmers, dealers and warehouse operations.truck.pdf     432K 06/08/1997 Trucking Industry                              Overview of the industru includes freight                              forwarders, shipper's agents, consolidators,                              break-bulk agents, custom house brokers,                              distributors and warehousers.
|FedWorld|| National Technical Information Service|

US Dept of Commerce National Technical Information Service
Technology Administration
U.S. Department of Commerce
Springfield, VA 22161
703-605-6000