<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01183nam a22001817a 4500</leader>
  <controlfield tag="008">120829t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0471176834</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">KF6369.R4 B23</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Baran, Daniel J.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">IRS audit protection and survival guide: gasoline retailers. /</subfield>
    <subfield code="c">Daniel J. Baran and Gerald F. Bernard</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New York:</subfield>
    <subfield code="b">John Wiley and Sons,</subfield>
    <subfield code="c">c1998</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xiv, 338 p.:</subfield>
    <subfield code="c">23cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Gas retailers and internal revenue service market segments -- Initial audit procedures -- Sources of income and sales -- Inventory and accounting methods -- Expenses in general -- Fixed assets and other balance sheet accounts -- Employee costs and information returns -- Establishing a business -- What type of business entity? -- The Audit process and important steps to self-protection -- Appeals and tax collection -- Conclusion -- Appendix A: IRS forms and publications -- Appendix B: Tables, lists, and samples -- Appendix C: IRS codes, regulations, revenue procedures.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="b">Service stations </subfield>
    <subfield code="x"> Taxation </subfield>
    <subfield code="x">Law and legislation </subfield>
    <subfield code="x"> United States. </subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Bernard, Gerald F.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">2232</subfield>
    <subfield code="d">9732</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-08-29</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">KF6369.R4 B23</subfield>
    <subfield code="p">3987/12</subfield>
    <subfield code="r">2012-08-29 00:00:00</subfield>
    <subfield code="w">2012-08-29</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
