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 | Tax Audit - Swine Farm Industry Edition Ebook | |
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 | |  | | E-book Category: Business, Law
E-book Title: Tax Audit - Swine Farm Industry Edition
Book Description: Overview of the industry includes methods of accounting (accrual vs. cash), farm price inventory, unit livestock price, prepaid feed, income from discharge of indebtedness, selection fees, depreciation, grower issues, penalties, research credits, employment taxes, and excise taxes.
TABLE OF CONTENTS
Chapter 1 IRC section 447 - Accrual versus Cash
Introduction
Prior Law IRC section 447
Gross Receipts Test Family Corporations IRC section 481
Recapture Rules
Suspense Account Audit Technique
Chapter 2 Farm Price Inventory
Introduction
Inventories Farm
Price Method
Farm Price Method and The Swine Industry
Garth vs. Commissioner
Farm Inventory Market
Market Conversion Yield
Record Keeping Cost of Disposition
Chapter 3 Unit Livestock Price
Introduction
General Livestock
IRC section 263A
Audit Techniques
Effective Date and Method Changes
Resource Cites Transfer of Inventory
Chapter 4 Prepaid Feed
Introduction
Cash Basis
Taxpayer Revenue Ruling 79-229, 1979-2 C.B. 210
Payment for Feed Versus Deposit
Business Purpose Versus Tax Avoidance Distortion of Income
Internal Revenue Code section 464(f)
Limitation Case Scenario
Payment for Feed Versus Deposit
Business Purpose or Tax Avoidance Distortion of Income
Case Law Audit Techniques
Chapter 5 Income from Discharge of Indebtedness
Introduction
IRC section 108
Income from Discharge of Indebtedness
Definition of Farming
Qualified Farm Indebtedness
Qualified Person Limitation
Amount and Manner of Reduction
IRC section 1017
Forgiveness of Shareholder Debt
Acquisition of Debt by Related Party
Audit Techniques
Chapter 6 Selection Fees
Introduction
Case Scenario
Related Issues
Audit Techniques
Chapter 7 Depreciation
IRC section 167(a)
IRC section 168
IRC section 168(b)
Depreciation Methods Chart
IRC section 263
Depreciation
Accounting Method Changes
Swine Farm Components
Roads Water Wells
Single Purpose Agriculture Structures
Other Farm Buildings
Lagoons
Certified Pollution Control
Facility Irrigation Systems
Spray Fields
Other Farm Equipment
Swine Depreciation of Land Improvements
Chapter 8 Grower Issues
Introduction
Income Expenses
Depreciation Interest
Utilities Insurance
Miscellaneous
Net Check
Double Deduction Section 469
Passive Activities
Material Participation
Recharacterization of self-rental income
Alternative Minimum Tax Corporate
Minimum Tax Income
Averaging Audit Techniques
Chapter 9 Penalties
Overview
Penalty Relief
Reasonable Cause
Statutory Exceptions
Administrative Waiver
Requesting Penalty Relief
Deficiency Procedures Accuracy
Related Penalty IRC section 6662
General - All Components of IRC section 6662
Negligence or Disregard of Rules or Regulations - IRC section 6662(c)
Substantial Understatement - IRC section 6662(d)
Substantial Valuation Misstatement - IRC section 6662(e)
Fraud Penalty - IRC section 6663
Failure to File Tax Return or to Pay Tax - IRC section 6651
Delinquency (Failure to File) - IRC section 6651(a)(1)
Failure to Pay on Notice and Demand - IRC section 6651(a)(2)
Fraudulent Failure to File - IRC section 6651(f)
Failure to File A Partnership Return Penalty - IRC section 6698
Chapter 10 Research Credits
Introduction
IRC section 41 Basic Research
Credit Base Amount
IRC section 174 Qualified Research Audit Techniques
Chapter 11
Employment Taxes
Farm Workers
Behavioral Control
Financial Control
Relationship of the Parties
Withholding on Employees
Chapter 12 Excise Taxes
Gasoline Tax
Credits
Definitions
Taking the Credit
Audit Techniques
More... | 
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