Motor Vehicle Industry Overview - Table of Contents - June 2004 |
|
LMSB -04-0507-043
Affected IRM: X.XX.X
"This document is not an official pronouncement of the law or the position of the Service and cannot be used, or cited, or relied upon as such."
Table of Contents
Introduction
A. Purpose of Industry Overview
B. Use of the Intranet and Internet
C. General History of Industry Specialization Program (ISP)
D. History of the Motor Vehicle Technical Advisors
E. Technical Advisor Staffing (LMSB)
F. LMSB Industry Staffing
G. Description of Motor Vehicle Industry
History of Industry
Trends
Industry Terms
Accounting Principles
Information Systems
Industry Operating Procedures
Significant Issues
A. Coordinated Issues
B. Significant Issues
C. Specific Industry Related Tax Law
D. Important Revenue Rulings or Revenue Procedures
E. Important Court Cases
F. Technical Advice Memoranda and Private Letter
Industry Resources
A. WEB Sites
B. Trade Associations
C. Trade Magazines and Newsletters
D. Internal Revenue Manual Citations
E. Audit Technique Guides
Appendix
A. Complete Listing of Industry Overviews Available
|
|
|
Page Last Reviewed or Updated: October 10, 2008