Uncle Sam's Tax Audit Assistant for The Port Project (Water Transportation - Port Related Industries) provides examiners assistance in auditing industries related to coastal and inland waterways. TABLE OF CONTENTS
Chapter 1, Introduction
Chapter 2, Port Related Industries
- Trucking and Warehousing 2-3
- Towboat Services 2-3
- Stevedores/Longshoremen 2-3
- Steamship Line 2-2
- Steamship Agents 2-2
- Ship and Barge Construction and Repair 2-2
- Ship Terminal 2-2
- Port Captain 2-2
- Pilot 2-2
- Miscellaneous 2-4
- Freight Broker/Forwarder 2-1
- Customs Brokers 2-1
- Chandlers 2-1
Chapter 3, Shipping ISP
- Taxation of Foreign Entities and Nonresident Aliens (NRAs) 3-6
- Sourcing Income 3-1
- Excise Tax 3-5
- Capital Construction Fund 3-4
Chapter 4, Accounting Methods
- Trucking Companies 4-5
- Shipping Agents 4-3
- Ship Repair Companies 4-5
- Ship Owners and Operators - Voyage Accounting 4-1
- Ship Construction Companies 4-4
- Revenue Procedure 71-21 4-3
- Barge Companies 4-4
Chapter 5, Income Chapter 6, Repairs
Chapter 7, Employment Tax
Chapter 8, Drawbacks
- Types of Drawbacks 8-1
- Time for Filing 8-4
- Time Limitations, Time for Filing, and Liquidation of Claims 8-4
- Time Limitations 8-4
- Recommended Audit Techniques 8-5
- Procedures for Filing and Documentation Maintained 8-3
- Problems with the Application of Drawbacks 8-4
- Liquidation of Claims 8-4
- Income Tax Issues and Proper Accounting for Drawbacks 8-2
Chapter 9, Illegal Bribes and Kickbacks Chapter 10, Miscellaneous
