000 01183nam a22001817a 4500
008 120829t xxu||||| |||| 00| 0 eng d
020 _a0471176834
050 _aKF6369.R4 B23
100 _aBaran, Daniel J.
245 _aIRS audit protection and survival guide: gasoline retailers. /
_cDaniel J. Baran and Gerald F. Bernard
260 _aNew York:
_bJohn Wiley and Sons,
_cc1998
300 _axiv, 338 p.:
_c23cm.
500 _aIncludes index.
505 _aContents: 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.
650 _bService stations
_x Taxation
_xLaw and legislation
_x United States.
700 _aBernard, Gerald F.
942 _2lcc
_cBK
999 _c2232
_d9732