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Poultry Industry Edition

The purpose of this Manual is to highlight issues that are specific to or have a large impact on the poultry industry. Most of the issues in this manual relate directly to the major companies rather than the individual farmers. However, one chapter has been devoted to the issues normally found in conjunction with a poultry grower audit. For more general issues concerning individual farmers, please refer to Uncle Sam's Tax Audit Assistant, Grain Farmers Edition.

  • TABLE OF CONTENTS
    • INTRODUCTION
    • Chapter 1 IRC SECTION 447
      • Introduction
      • Prior Law
      • IRC section 447
      • Gross Receipts Test
      • Family Corporations
      • IRC section 481
      • Suspense Account
      • Recapture Rules - Suspense Account
      • Audit Techniques
      • Changes Made by Taxpayer Relief Act of 1997
      • Summary
    • CHAPTER 2 FARM PRICE
      • Introduction
      • Inventories
      • Farm-Price Method
      • Garth
      • Farm Inventory
      • Market
      • Market Conversion
      • Cost of Disposition
      • Technical Advice Memorandum
      • Summary
    • CHAPTER 3 UNIT LIVESTOCK PRICE
      • Introduction
      • General
      • Livestock
      • IRC section 263A
      • Audit Techniques
      • Summary
    • 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
      • IRC Section 464(f) Limitation
      • Case Scenario
      • Payment for Feed versus Deposit
      • Business Purpose or Tax Avoidance
      • Distortion of Income
      • Case Law
      • Audit Techniques
      • Summary
    • CHAPTER 5 IRC SECTION 108 INCOME FROM DISCHARGE OF INDEBTEDNESS
      • Introduction
      • IRC section 108
      • Income from Discharge of Indebtedness
      • Definition of Farming
      • Qualified Farm Indebtedness
      • Limitation
      • Reduction of Tax Attributes for Farmers
      • IRC section 1017
      • Forgiveness of Shareholder Debt
      • Acquisition of Debt by Related Party
      • Audit Techniques
      • Summary
    • CHAPTER 6 SWEETHEART DEALS
      • Introduction
      • Pre-1986 Law
      • Post-1986 Law
      • IRC section 263A
      • Sweetheart Deals
      • Audit Techniques
      • Summary
    • CHAPTER 7 GROWER ISSUES
      • Introduction
      • Expenses
      • Utilities
      • Insurance
      • Miscellaneous
      • Depreciation
      • Net Check - Double Deduction
      • Financing Arrangements
      • Audit Techniques
      • Summary
    • CHAPTER 8 FARM LABOR
      • Introduction
      • Growers
      • Industry Practice
      • Farm Workers
      • Behavioral Control
      • Financial Control
      • Relationship of the Parties
      • Withholding on Employees

        The purpose of this Manual is to highlight issues that are specific to or have a large impact on the poultry industry. Most of the issues in this manual relate directly to the major companies rather than the individual farmers. However, one chapter has been devoted to the issues normally found in conjunction with a poultry grower audit. For more general issues concerning individual farmers, please refer to Uncle Sam's Tax Audit Assistant, Grain Farmers Edition.

        TABLE OF CONTENTS

        • INTRODUCTION
        • Chapter 1 IRC SECTION 447
          • Introduction
          • Prior Law
          • IRC section 447
          • Gross Receipts Test
          • Family Corporations
          • IRC section 481
          • Suspense Account
          • Recapture Rules - Suspense Account
          • Audit Techniques
          • Changes Made by Taxpayer Relief Act of 1997
          • Summary
        • CHAPTER 2 FARM PRICE
          • Introduction
          • Inventories
          • Farm-Price Method
          • Garth
          • Farm Inventory
          • Market
          • Market Conversion
          • Cost of Disposition
          • Technical Advice Memorandum
          • Summary
        • CHAPTER 3 UNIT LIVESTOCK PRICE
          • Introduction
          • General
          • Livestock
          • IRC section 263A
          • Audit Techniques
          • Summary
        • 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
          • IRC Section 464(f) Limitation
          • Case Scenario
          • Payment for Feed versus Deposit
          • Business Purpose or Tax Avoidance
          • Distortion of Income
          • Case Law
          • Audit Techniques
          • Summary
        • CHAPTER 5 IRC SECTION 108 INCOME FROM DISCHARGE OF INDEBTEDNESS
          • Introduction
          • IRC section 108
          • Income from Discharge of Indebtedness
          • Definition of Farming
          • Qualified Farm Indebtedness
          • Limitation
          • Reduction of Tax Attributes for Farmers
          • IRC section 1017
          • Forgiveness of Shareholder Debt
          • Acquisition of Debt by Related Party
          • Audit Techniques
          • Summary
        • CHAPTER 6 SWEETHEART DEALS
          • Introduction
          • Pre-1986 Law
          • Post-1986 Law
          • IRC section 263A
          • Sweetheart Deals
          • Audit Techniques
          • Summary
        • CHAPTER 7 GROWER ISSUES
          • Introduction
          • Expenses
          • Utilities
          • Insurance
          • Miscellaneous
          • Depreciation
          • Net Check - Double Deduction
          • Financing Arrangements
          • Audit Techniques
          • Summary
        • CHAPTER 8 FARM LABOR
          • Introduction
          • Growers
          • Industry Practice
          • Farm Workers
          • Behavioral Control
          • Financial Control
          • Relationship of the Parties
          • Withholding on Employees
          • Audit Techniques
          • Summary
        • CHAPTER 9 RESEARCH CREDIT
          • Introduction
          • IRC section 41
          • Base Amount
          • IRC section 174
          • Qualified Research
          • Audit Techniques
          • Summary
        • CHAPTER 10 MISCELLANEOUS
          • Introduction
          • Annual Accounting Periods
          • 52/53 Week Year
          • Accruals
          • Depreciation
          • Prior Law
          • IRC section 447(i)
          • IRC section 168 (b) (2)
          • IRC section 263A (e) (4)
          • Issue
          • Unreported Income
          • Bartering
          • Form 1099 to Executives
          • Personal Expenses of Shareholders/Officers
          • Audit Techniques
          • Summary
        • CHAPTER 11 RESOURCES
          • Introduction
          • Possible Avenues of Research
          • Magazines and Publications
          • Associations
          • Research Facilities
          • Market Services
          • State Agricultural Statistical Services
          • Records
        • GLOSSARY

  • Item #4123013E


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