Uncle Sam's Tax Audit Assistant for Scrap Metal provides summary of industry, gloss and examination techniques for some purchasers and sellers of scrap metal.
TABLE OF CONTENTS
- Unreasonable Compensation 3-5
- Types of Scrap Metal 1-4
- Types of Cases 2-16
- Traffic Tickets and Fines 3-5
- Special Rules for Long-Term Contracts 3-5
- Sellers of Scrap Metal 2-16
- Purchasers of Scrap Metal 2-1
- Pre-Audit Steps 2-6
- Pre-Audit Steps 2-19
- Penalties 4-1
- Penalties
- Operations of Buyer 2-1
- Major Issues 2-3
- Major Issues 2-17
- Loans to Shareholders 3-4
- Inventory/IRC Section 263A 3-4
- Interview Questions 2-8
- Interview Questions 2-22
- Information Document Request 2-7
- Information Document Request 2-21
- General Background Information 1-1
- Failure to File Form 8300 4-3
- Excise Tax 3-3
- Examination Techniques
- Employment Tax 3-2
- Earned Financial gain Tax Credit 3-2
- Double Deduction of Expenses 3-2
- Development Process 2-26
- Development Process 2-12
- Criminal Referrals 4-2
- Coordination with Another Functions 5-1
- Coordination with Industry Groups 5-3
- Compliance Strategies
- Compliance Letter 5-3
- Compliance Issues 1-5
- Common Industry Issues (Purchasers & Sellers)
- Civil Penalties 4-1
- Built-In Gains--S Corporations 3-1
- Accumulated Earnings 3-1
