Introducing Uncle Sam's Tax Audit Assistant! "Discover How To Survive An IRS Tax Audit In 7 Minutes"

Tax Audit Assistant Catalog

Tax Audit Assistant
IRS Target List
Tax Audit Assistant Catalog
Testimonials
Recommend This Site
Privacy Statement
About Us
Contact Us
Questions?
    Back 

Swine Farm Industry Edition
 
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

Item #4123014E


Price: $74.71  Sale price $45.57

Support Our Troops

 Support Our Troops

Great American Tax Accountant's is proud to announce that a portion of your investment in our products will be sent directly to the Morale Welfare and Recreation Department of our Armed Forces.
 
Sacrifice is not limited to our men and women in uniform.  Children, spouses and families of military personnel are deprived of special times while their loved ones are deployed far from home.  Even when hostilities subside, they often remain separated – sometimes for years!
 
With all of the conflicts taking place around the world, the children, especially, are often focused on a theatre of battle where their mother or father is serving.  No one can take the place of the children’s parents, but everyone can make a difference in their lives.  The children and family members left behind need our support now more than ever.
 
The Morale Welfare Recreation (MWR) Department organizes a variety of activities and programs to address the needs of these individuals – providing quality support, recreation, and educational services to contribute to the retention, readiness, and mental, physical, and emotional well-being and enjoyment of the military community.
 
 

Print this page

Copyright 1999-2006  *  Great American Tax Accountants. All Rights Reserved. 
No part of this web site may be reproduced or copied without express written permission from its publisher.

 

Tax Audit Assistant | IRS Target ListTax Audit Assistant Catalog | Testimonials | Recommend This Site | Privacy Statement |  Terms of Service | About Us | Contact Us |