Timber Casualty Loss Audit Techniques Guide - Table of Contents |
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Publication Date: September 2005
NOTE: This guide is current through the publication date. Since changes
may have occurred after the publication date that would affect the accuracy
of this document, no guarantees are made concerning the technical
accuracy after the publication date.
This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position.
Table Of Contents
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Pre-Audit Analysis/Return Review
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Materiality Considerations
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Referrals to IRS Foresters
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Single Identifiable Property (SIP) - In General
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Accounting Records
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Geographic Boundaries
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Determine the SIP used to compute casualty losses
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Consequences associated with the SIP
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Requirement to value SIP Before and After casualty
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Accepted Appraisal Techniques
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Comparable Sales
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Income Methods
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Other Methods
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Performing an Appraisal Review
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Nonconforming Valuation Methods
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Page Last Reviewed or Updated: October 16, 2008