Provides a focus on the business of breeding, raising, purchasing and merchandising livestock.

TABLE OF CONTENTS

EXAMINATION TECHNIQUES

• Site Visit 2-2
• Pre-Planning 2-1
• Initial Interview 2-2
• Document Request/Appointment Schedule 2-1
• Conclusion 2-4
• Closing Conference 2-4
• Audit Steps 2-3

INDUSTRY ISSUES

• Unique Characteristics 3-12
• Issues 3-2
• IRC section 61 3-5
• IRC section 471 3-11
• IRC section 469 3-10
• IRC section 465 3-10
• IRC section 451 3-9
• IRC section 195 3-8
• IRC section 183 3-7
• IRC section 179 3-5
• IRC section 168 3-5
• IRC section 162 3-4
• IRC section 1231 3-2
• IRC section 1033 3-11
• Fattening/Feeding Operation 3-1
• Conclusion 3-12
• Common Issues 3-1
• Breeder Operation 3-1

CATTLE INDUSTRY

• Issues 4-5
• Industry Facts 4-2
• IRC section 61 4-5
• IRC section 469 4-5
• IRC section 168 4-5
• IRC section 162 4-5

DAIRY Cows INDUSTRY 

HORSE INDUSTRY

SHEEP AND GOAT INDUSTRY

SWINE INDUSTRY

RATITES AND ALTERNATIVE Stock INDUSTRY