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Retail Industry: IRS Audit Technique Guide
Internal Revenue Service
Retail Industry: IRS Audit Technique Guide
Internal Revenue Service
The purpose of this Audit Technique Guide is to provide guidance on conducting income tax examinations in the retail industry. It incorporates procedures and techniques that have been shown to be practical or unique to the retail industry that will be combined with the examiner's good judgment, skill and experience to complete the examination within the shortest possible time with the least burden possible to the taxpayer. Use of these techniques does not imply that the object of the examination is to find a deficiency, but rather to determine whether the reported income and expenses has been accurately reported. Retailers purchase items from a supplier or wholesaler for re-sale at a profit. The retailer earns his living by making a profit on the re-sale. To do this the retailer may offer only one type of product, where there is little competition, and use a substantial markup (such as an auto dealership)...
Media | Boeken Paperback Book (Boek met zachte kaft en gelijmde rug) |
Vrijgegeven | 7 juni 2013 |
ISBN13 | 9781304114785 |
Uitgevers | Lulu.com |
Pagina's | 228 |
Afmetingen | 216 × 280 × 12 mm · 544 g |
Taal en grammatica | Engels |
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