|
Towing
Service Payments.................... 7-17 Insurance
Fraud............................ 7-18 Smog
Certificate Sales..................... 7-18 Chapter 8 -- Change in Accounting Method Introduction..................................... 8-1 Why
Make an IRC Section 481 Adjustment?.......... 8-1 Inventory
Adjustment............................
8-1 Computation
of Accrued Sales and Purchases....... 8-3 Computation
of IRC Section 481 Adjustment
for Accrued Receivables.......... 8-3 Determination
of Accrued Purchases.......... 8-8 IRC
Section 481(b)(1) & (2) Limitations.......... 8-8 Revenue
Procedure 92-20......................... 8-11 Chapter 9 -- Employment Taxes Introduction..................................... 9-1 Recharacterization
of Payments as Wages.......... 9-4 Consistent
Treatment as Non-Employees............ 9-5 Occasional
Treatment as Non-Employees............ 9-6 Bonuses.......................................... 9-7 Officer
Salaries................................. 9-8 Other
Situations................................. 9-8 Examining
Returns, Books and Records............. 9-9 The
Tax Return.............................. 9-9 Transcripts................................. 9-9 Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Glossary viii |