Found 762 Matching Items; Displaying 31 - 40.
Publication 5712, Capitalization of Tangible Property Audit Technique Guide
Publication 5712, Capitalization of Tangible Property Audit Technique Guide, is for IRS examiners to use as a tool for identifying potential tax issues. Examiners should carefully risk assess and apply the law to the facts and circumstances for issues involving capitalization and dispositions of tangible property.
Forms and Instructions
Protecting Federal Tax Information (FTI) by proactive auditing
Auditing controls are critical to successfully protecting federal tax information. Guidance is provided relative to the details to be captured and necessary monitoring of the events and transactions of the auditing logs.
About IRS
Safeguards technical assistance memorandum STAX audit logs
Safeguards Technical Assistance Memorandum STAX Audit Logs
About IRS
Compliance Checks
Overview of compliance check procedures for tax-exempt organizations
General Information
Charities and Nonprofits
Audit guidelines on the application of the process of experimentation for all software
Guidelines for examining the IRC Section 41 credit for increasing research activities claimed relative to software development.
General Information
Large Businesses
Aerospace industry: Audit techniques guide - January 2005
The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.
General Information
Corporations
401k Resource Guide Plan Sponsors What if You are Audited
Explains our audit process and how you can prepare.
General Information
Administrators
Publication 5931, Pharmaceutical Industry Research Credit Audit Technique Guide
Publication 5931, Pharmaceutical Industry Research Credit Audit Technique Guide, provides audit technique guidelines for the IRS examiner reviewing the credit for increasing research activities reported by taxpayers in the pharmaceutical industry. These guidelines also provide helpful information to industry taxpayers.
Forms and Instructions
Exempt organizations audit process – Fast Track settlement procedures
Exempt Organizations Examination Process Guide - Section 4 – Fast Track Settlement Procedures
General Information
Charities and Nonprofits
Electronic submission of forms by audited BBA partnerships and their pass-through partners
Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.
Tax Administration (Non-Authoritative)
Tax Professionals, Businesses, Partnerships