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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: 27-Nov-2013