This audit technique guide was written and compiled, by and for Internal Revenue agents, to be used in the examinations of returns of the scrap metal industry. These examinations include returns for both purchasers and sellers of scrap metal. The purpose of the guide is to promote uniformity and consistency in examinations and in the application of tax laws. While the information compiled in the guide sets forth a general overview of the industry, it is not intended to be all-inclusive, and agents should consider any local information that pertains to their examinations. We want to acknowledge our appreciation to the Institute of Scrap Recycling Industries, Inc. (ISRI) for providing us with background information about the industry and allowing us to use excerpts from their publications.
- ISBN10 1304135594
- ISBN13 9781304135599
- Publish Date 14 June 2013
- Publish Status Active
- Publish Country US
- Imprint Lulu.com
- Format Paperback
- Pages 80
- Language English