Business Ebooks

Free Ebooks
It is only the ignorant who despise education.
Publilius Syrus

ebooks menuEbookselibrary menuTop 20top ebooksNewnew ebooksFreefree ebooksAdd Ebooksubmit ebookMy Account
ebooks listeBook Categoryebooks category
ebookspdf ebooks
Search our Ebooks:   
ebook members area
pdf
Members Login:   Login:   Password:  
ebook loginebook
cheap ebooks
ebook cover
 
best ebook
Join Buy-eBook.com!
Gold Membership!
1000
+ Ebooks.
$49.95
Silver Membership!
Any 100 Ebooks.
$29.95
new ebooks by newsletter
New Ebooks Newsletter:
sign to ebooks
3 free ebooksSign Up
free ebook
And download free Ebooks!
download ebooks for free
download ebooks
Own a website or a blog?
Link to eLibrary and
download 1000+ Ebooks
for Free!

1000 free ebooks
ebooks for freePopular Ebooks:popular ebooks
 
 
best ebooks top ebookebook

ebook directory Featured Links:ebook catalogue
 

 
free ebooks pdf ebookebook

adobe ebooks
adobe ebookebook in pdf
ebooks title

Tax Audit - Sports Franchises Edition Ebook

ebook content
ebook

Sports Franchises

visit|rate|error
ebooks
 
E-book Category: Business, Law
E-book Title: Tax Audit - Sports Franchises Edition
Book Description: TABLE OF CONTENTS

CHAPTER 1 INTRODUCTION AND LEAGUE INFORMATION
Sources Of Information And Guide Emphasis 1-1
Emerging Issues And Sports Franchise ISP Team Issue Assistance 1-1
Sports League Associations 1-1
League Revenue Sharing 1-2
The Major Sports League Teams 1-2
The National Basketball Association 1-3
The National Football League 1-4
Major League Baseball 1-5
The National Hockey League 1-6
League Expansion 1-7

CHAPTER 2 GENERAL SPORTS FRANCHISE EXAMINATION TECHNIQUES
Overview 2-1
General Accounting Considerations 2-1
Return Identification And Entity Background Information 2-1
Preplan And Issue Identification 2-2
Intangible Assets 2-2
Deferred Revenue And Deposits 2-2
Accrued Expenses 2-3
Other Deductions 2-3
Schedule M-1 2-3 Related Party Transactions 2-4
Issue Development 2-4
Required Filing Checks 2-5
Player Personal Service Corporations 2-5
Compliance Strategies 2-6
Exhibit 2-1
Sample Form 4564, Information Doc. Request 2-7
Exhibit 2-2
Sample Initial Interview Questions 2-11

CHAPTER 3 SPONSORSHIP REVENUE
Industry Practice 3-1
Audit issue 3-1
Tax Law 3-2
Prepaid Income 3-2
Revenue Procedure 71-21 3-2
Tax Law Application 3-4
Examination Techniques 3-6

CHAPTER 4 BROADCAST REVENUE
Industry Practice 4-1
National Broadcasting Contracts 4-1
Local Broadcasting Contracts 4-1
Audit Issue 4-1
Tax Law 4-2
Services Or Property Right? 4-2
Tax Law Application 4-3
Examination Techniques 4-5

CHAPTER 5 SEASON TICKET REVENUE
Industry Practice 5-1
Categories Of Seating 5-1
Accounting For Season Tickets 5-2
Audit Issues 5-2
Tax Law 5-2
Fixed And Definite Services 5-2
Advance Payment Versus Deposit 5-4
Tax Law Application 5-6
Examination Techniques 5-7
Potential Emerging Issue 5-9

CHAPTER 6 RELOCATION INCENTIVES
Industry Practice 6-1
Audit Issue 6-1
Tax Law 6-1
Tax Law Application 6-3
Examination Techniques 6-3

CHAPTER 7 STRIKE FUND PAYMENTS
Industry Practice 7-1
Audit Issue 7-1
Tax Law 7-1
Tax Law Application 7-3
Examination Techniques 7-4

CHAPTER 8 STADIUM ISSUES
Industry Practice 8-1
Stadium Ownership 8-2
Overview 8-2
Audit Issues 8-2
Recovery Periods 8-3
Tax Exempt Bond Financing 8-4
Examination Techniques 8-5
Stadium Leases 8-6
Overview 8-6
Audit Issues 8-6
Leasehold Improvements 8-6
IRC Section 467 Rental Agreements 8-7
Examination Techniques 8-8

CHAPTER 9 AMORTIZATION
Overview 9-1
Player Contracts 9-2
Audit Issues 9-2
Tax Law Application 9-2
Examination Techniques 9-6
Intangible Assets Acquired In The Acquisition Of A Sports Franchise 9-8
Audit Issues 9-8
Tax Law Application 9-8
Broadcasting Rights 9-9
Organizational Expenditures And Start-Up Expenses 9-11
Audit Issues 9-11
Tax Law Application 9-11
Potential Emerging Issue For Start-Up Expenses 9-11

CHAPTER 10 PURCHASE AND SALE OF A SPORTS FRANCHISE
Overview 10-1
Audit Issues 10-2
Valuation Of The Sports Franchise 10-2
The Residual Allocation Method 10-4
Player Contracts 10-5
Tax Planning Considerations 10-8
Economic Reality, Strong Proof Doctrine, And The Danielson Rule 10-9
Examination Techniques 10-10

CHAPTER 11 LEAGUE EXPANSION
Overview 11-1
Audit Issues 11-2
Tax Law Application 11-2
Established Sports Franchises 11-2
Expansion Sports Franchises 11-5
Examination Techniques 11-8

CHAPTER 12 SALES AND EXCHANGES OF INDIVIDUAL PLAYER CONTRACTS
Industry Practice 12-1
Audit Issues 12-1
Tax Law Application 12-1
Gains and Losses On Player Contracts Given Up 12-1
Tax Basis In Acquired Player Contracts 12-3
Examination Techniques 12-5
Gains And Losses On Player Contracts Given Up 12-6
Tax Basis In Acquired Player Contracts 12-7
Potential Emerging Issue on Future Draft Picks 12-7

MISCELLANEOUS EXHIBIT A: SPORTS FRANCHISE CITATIONS A-1
Code, Regulations, and Committee Reports A-1
Service Guidance A-1
Revenue Rulings A-1
Court Cases A-2

EXHIBIT B: INTERNET RESOURCES B-1

GLOSSARY G-1

More...



books
book title

books

Recommended Product for "Sports Franchises"

book description

ebookbooks

books

Related Ebooks:

book description

Tax Audit - Sports Franchises Edition
Category: Business, Law
Price: $38.97
overview of tax audit
Tax Audit - Lawsuits, Awards & Settlements Edition
Category: Business, Law
Price: $34.77
basketball franchise accounting practice season tickets
Tax Audit - Business Consultants Edition
Category: Business, Law
Price: $33.97
sports franchise accounting
How to start a Lawn Care Business
Author: Ken LaVoie
Category: Home Business
Price: $47
tax and sports
Your lawn business in the next 30 days
Author: Brett Pieratt
Category: Business
Price: $27.00
TAX FOR SPORTS LEAGUES
The Ultimate Lawn Care Business Formula
Author: Daniel Pepper
Category: Affiliates, Business, Manuals
Price: $49
Cost of sport franchise
Lemon Law
Category: Auto
Price: $4.95
audit issue identification on personal income tax
Law of Attraction
Category: Mind, Relationships, Women
Price: $12.95
Get Your Boyfriend Back Using The Law of Attraction
Author: Andrew Wilkie
Category: Relationships
Price: $47
How To Get Your Girlfriend Back Using The Law of Attraction
Author: Andrew Wilkie
Category: Relationships
Price: $47
The Law Of Attraction And Wealth
Author: Paresh M Jivanji
Category: Self Help
Price: $39.95
Tax Audit - Architects Edition
Category: Business, Law
Price: $33.97
Tax Audit - Partnerships Edition
Category: Business, Law
Price: $39.67
Tax Audit - Wine Industry Edition
Category: Business, Law
Price: $37.17
Tax Audit - Coal Excise Tax Edition
Category: Business, Law
Price: $34.77
Tax Audit - Auto Dealerships Edition
Category: Business, Law
Price: $47.37
ebookbooks

ebook listebook directory

ebooks reader read ebooks


ebooks readerssubmit ebook




ebooks library
Go to top

Subscribe to ebook feed

Ebooks     Top Rated E-books     Popular E-books     New E-books     Free E-books     Add Your E-book     Modify Your E-book

Resell Rights     ▪ Authors List     ▪ For Ebook Authors     ▪ Cover Design     ▪ Ebook Compilers     ▪ Affiliates     ▪ Links    ▪ Contact


Copyright © 2002 - 07.15.2010 business-ebooks.biz