Tax Audit - Sports Franchises Edition Ebook

CHAPTER 1 INTRODUCTION AND LEAGUE INFORMATION

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

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

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

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