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:: Sports Franchises - Table of Contents   General Chapter 1, Introduction and League Information Sources Of Information And Guide Emphasis Emerging Issues And Sports Franchise ISP Team Issue Assistance Sports League Associations League Revenue Sharing The Major Sports League Teams The National Basketball Association The National Football League Major League Baseball The National Hockey League League Expansion Chapter 2, General Sports Franchise Examination Techniques Overview General Accounting Considerations Return Identification And Entity Background Information Preplan And Issue Identification Intangible Assets Deferred Revenue And Deposits Accrued Expenses Other Deductions Schedule M-1 Related Party Transactions Issue Development Required Filing Checks Player Personal Service Corporations Compliance Strategies Exhibit 2-1, Sample Form 4564, Information Doc. Request  Revenue Issues Chapter 3, Sponsorship Revenue Industry Practice Audit issue Tax Law Prepaid Income Revenue Procedure 71-21 Tax Law Application Examination Techniques Chapter 4, Broadcast Revenue Industry Practice National Broadcasting Contracts Local Broadcasting Contracts Audit Issue Tax Law Services Or Property Right? Tax Law Application Examination Techniques Chapter 5, Season Ticket Revenue Industry Practice Categories Of Seating Accounting For Season Tickets Audit Issues Tax Law Fixed And Definite Services Advance Payment Versus Deposit Tax Law Application Examination Techniques Potential Emerging Issue Chapter 6, Relocation Incentives Industry Practice Audit Issue Tax Law Tax Law Application Examination Techniques Expense Issues Chapter 7, Strike Fund Payments Industry Practice Audit Issue Tax Law Tax Law Application Examination Techniques Chapter 8, Stadium Issues Industry Practice Stadium Ownership Overview Audit Issues Recovery Periods Tax Exempt Bond Financing Examination Techniques Stadium Leases Overview Audit Issues Leasehold Improvements IRC Section 467 Rental Agreements Examination Techniques Chapter 9, Amortization Overview Player Contracts Audit Issues Tax Law Application Examination Techniques Intangible Assets Acquired In The Acquisition Of A Sports Franchise Audit Issues Tax Law Application Broadcasting Rights Organizational Expenditures And Start-Up Expenses Audit Issues Tax Law Application Potential Emerging Issue For Start-Up Expenses Sales, Acquisitions and Exchanges Chapter 10, Purchase and Sale of a Sports Franchise Overview Audit Issues Valuation Of The Sports Franchise The Residual Allocation Method Player Contracts Tax Planning Considerations Economic Reality, Strong Proof Doctrine, And The Danielson Rule Examination Techniques Chapter 11, League Expansion Overview Audit Issues Tax Law Application Established Sports Franchises Expansion Sports Franchises Examination Techniques Chapter 12, Sales and Exchanges of Individual Player Contracts Industry Practice Audit Issues Tax Law Application Gains and Losses On Player Contracts Given Up Tax Basis In Acquired Player Contracts Examination Techniques Gains And Losses On Player Contracts Given Up Tax Basis In Acquired Player Contracts Potential Emerging Issue on Future Draft Picks Miscellaneous Exhibit A: Sports Franchise Citations Code, Regulations, and Committee Reports Service Guidance Revenue Rulings Court Cases Exhibit B: Internet Resources Glossary

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