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  <titleInfo>
    <title>IRS audit protection and survival guide: gasoline retailers</title>
  </titleInfo>
  <name type="personal">
    <namePart>Baran, Daniel J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Bernard, Gerald F.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>John Wiley and Sons</publisher>
    <dateIssued>c1998</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiv, 338 p.: 23cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Daniel J. Baran and Gerald F. Bernard</note>
  <note>Includes index.</note>
  <subject>
    <topic>Service stations</topic>
    <topic> Taxation</topic>
    <topic>Law and legislation</topic>
    <topic> United States</topic>
  </subject>
  <classification authority="lcc">KF6369.R4 B23</classification>
  <identifier type="isbn">0471176834</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120829</recordCreationDate>
  </recordInfo>
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