TY  - BOOK
AU  - Baran, Daniel J.
AU  - Bernard, Gerald F.
TI  - IRS audit protection and survival guide: gasoline retailers.
SN  - 0471176834
AV  - KF6369.R4 B23 
PY  - 1998///
CY  - New York
PB  - John Wiley and Sons
KW  - Service stations
KW  -  Taxation
KW  - Law and legislation
KW  -  United States.
N1  - Includes index; 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
ER  -