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Tax Audit - Poultry Industry Edition Ebook

Poultry Industry

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E-book Category: Business, Law
E-book Title: Tax Audit - Poultry Industry Edition
Book Description: 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

More...

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