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:: Partnerships - Audit Techniques Guide (ATG) (12-2002)

 

NOTE: This guide is current through the publication date.  Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

This Audit Techniques Guide (ATG) is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below. To print the entire ATG follow this link to the pdf version.

Overview

Chapter 1 - Initial Year Return Issues

Chapter 2 - Capital Accounts, Basis, and Liabilities

Chapter 3 - Contributions of Property with Built-in Gain or Loss ─ IRC section 704(c)

Chapter 4 - Distributions

Chapter 5 - Loss Limitations

Chapter 6 - Partnership Allocations

Chapter 7 - Dispositions of Partnership Interest

Chapter 8 -  Real Estate Issues in Partnerships

Chapter 9 - Tax Shelters

Chapter 10 - International ─ (Reserved)  

Chapter 11 -  Family Partnerships

Chapter 12 - Syndicated Investment Partnerships

Chapter 13 - TEFRA

 

:: IRS Audit Techniques

 

- Accuracy

- Aerospace Industry

- Aviation Tax

- Coal Excise Tax

- Commercial Banking

- Construction Industry

- Credit for Increasing Research

- Activities

- Cost Segregation Audit Techniques

- Guide

- Drywallers

- Executive Compensation - Fringe

- Benefits Audit Techniques Guide

- Factoring of Receivable Audit

- Techniques Guide

- Farm Hobby Losses

- Farmers Audit Techniques Guide

- Farming - Specific Income Issues

- and Farm Cooperative

- General Livestcok

- Hardwood Timber Industry

- IRC 162(m) Salary Deduction

- Limitation Audit Techniques Guide

- The Laundromat Industry

- Lawsuit Awards and Settlements

- Masonry and Concrete Industry

- New Vehicle Dealership Audit

- Technique Guide

- Nonqualified Deferred

- Compensation Audit Techniques

- Oil and Gas Industry

- Partnerships

- Passive Activity Losses

- Placer Mining

- Poultry Industry

- The Port Project

- Reforestation Industry

- Rehabilitation Tax Credit

- Retail Industry

- Scrap Metal Industry

- Shareholder Loan (ATG) 

- Split Dollar Life Insurance Audit

- Techniques Guide 

- Sports Franchises 

- Stock Based Compensation Audit

- Techniques Guide

- Swine Farm Industry 

- Tobacco Industry

- Veterinary Medicine

 

:: ARCHIVED RESOURCES

Tax Preparation
Offer In Compromise
Levy
IRS Tax Liens
IRS Tax Liens - continued
IRS Tax Liens - continued 2
Levy - continued
IRS Audits
Audit Techniques Guide
Congressional Contacts
Criminal Investigation
D.O.J Criminal Tax Manual
Tax Litigation
Penalty
Installment Agreements
Statute of Limitations
Frivolous Tax Argument
Interest Abatement
IRS Misconduct
IRS Abuses
Tax Fraud
Fraud Statutes
Bankruptcy
Tax Reform Legislation
Tax Shelters
Tax Court
Trust Fund Penalty
Legislation
Innocent Spouse Relief
Important Links

 

 

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Call us for all IRS tax issues, problems and emergencies.
Protect yourself from IRS intimidation, errors, and penalties.
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