FedWorld.com
Index of FedWorld Information
Network IRS-MSSP Library
This lists all of the files available
from the IRS-MSSP Library on the Fedworld Information Network.
This page is updated each morning. Last updated Tuesday, 1999
December 7 @ 03:02. For updated information visit ftp://ftp.irs.gov/pub/irs-mssp
File Name Size Date Description
============ ===== ========== ===============================================
00-index.txt 5.1K 12/06/1999 List of all files in the IRS-MSSP Library
247K 02/17/99
arkitect.pdf 111K 07/09/1996 Architects - Audit Techniques Guide
This guide provides an examiner with background
information on how to conduct an audit of
Architects. It can also be useful in audits of
the construction industry.
242K 05/26/98
autobody.pdf 241K 02/21/1997 Auto Body and Repair Industry
Overview of the industry. Discusses some issues
that may be encountered - including other sources
of income; cost of sales; employment taxes; etc.
aviation.pdf 300K 09/11/1999 AVIATION TAX - (2/99 205K) -- Pertains to
excise taxes imposed on commercial and
non-commercial aviation. Discusses which
set of taxes applies to which type of
flights.
beauty.pdf 65K 10/29/1996 Beauty and Barber Shops - Provides an overview
of the industry and techniques for reconstructing
income when books and records are incomplete or
non-existent.
carptry.pdf 181K 09/11/1999 CARPENTRY/FRAMING - (2/99 130K) --
Supplement to the Construction ATG.
Provides audit techniques which apply
primarily to small businesses engaged in
remodeling, home improvement, carpentry,
woodowrking, framing and residential
building.
fishing.pdf 279K 01/04/1998 Alaskan Commercial Fishing Part One
foodvend.pdf 481K 10/21/1996 Mobile Food Vendors - Provides an overview of the
food catering trucks and expresso carts market
segment.
irs-mssp.htm 7.7K 12/06/1999 HTML list of files in the IRS-MSSP library
298K 07/01/98
71K 04/20/99
748K 12/24/98
lihc.pdf 781K 09/11/1999 LOW-INCOME HOUSING CREDIT -- Low-Income
Housing Credit - (6/99 - 508K) Provides
examiner with technical support for
identifying and developing issues relating
to IRC section 42.
minister.pdf 118K 07/07/1996 Ministers Audit Techniques Guide
This guide discusses several potential issues
which are prevalent on ministers' tax returns.
The issues include: employee vs. independent
contractor; parsonage allowance.
music.pdf 253K 01/06/1998 This music industry handbook will give the user a
pal.pdf 1.2M 06/08/1997 Passive Activity Losses
Provides examiners with specific guidance on
potential audit issues, issue identification and
lead sheets and other job aids. Examples and
citaton are based on 1994 law.
pizza.pdf 148K 07/08/1996 Pizza Restaurants Audit Techniques Guide
This guide provides an overview of small
individually owned pizza restaurants. It also
provides guidance on what to do to reconstruct
income when records are lacking or not available
which includes the ingredient markup method.
scrap.pdf 244K 09/23/1999 SCRAP METAL INDUSTRY - (2/99) -- Provides
overview of industry, glossary and
examination techniques for both purchasers
and sellers of scrap metal.
taxicab.pdf 294K 10/08/1996 Taxicab Industry - Provides a formula for
reconstructing income or gross receipts when
the taxpayer does not have adequate records.
Employment tax isues are also discussed.
tobacco.pdf 174K 10/21/1996 Tobacco Industry - Provides an overview of the
industry and techniques for examining tobacco
farmers, dealers and warehouse operations.
truck.pdf 432K 06/08/1997 Trucking Industry
Overview of the industru includes freight
forwarders, shipper's agents, consolidators,
break-bulk agents, custom house brokers,
distributors and warehousers.
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