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Retail Industry ATG - Chapter 3: Examination Techniques for Specific Industries

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.


Chapter 2 / Table of Contents / Chapter 4
Tax Code, Regulations and Official Guidance Search


Chapter 3: Examination Techniques for Specific Industries

Electronic Business Online Retail

  • Introduction
  • Initial Interview Questions
  • Information Document Request
  • Income
  • Cost of Goods Sold
  • Expenses
    • Potential Tax Issues
  • Web Sites for Assistance
  • Glossary

Video/DVD Rental Business

  • Introduction
  • Income
  • Cost of Goods Sold
  • Expenses
  • Glossary

Gasoline Service Stations

  • Introduction
  • Initial Interview Questions
  • Income
    • Potential sources of additional income
  • Expenses
  • Web Sites
  • Glossary
  • Statistics

Independent Automobile Dealerships

  • Introduction
  • Initial Interview Questions
  • Books and Records
  • Income
  • Cost of Goods Sold
  • Purchases
  • Expenses
    • Related Finance Company
    • Non-prime or Sub-prime Finance Contract
    • Other Issues
  • Web Sites
  • Glossary
  • Statistics

Direct Sellers

  • Introduction
  • Income
  • Expenses
    • Start up Expenses
    • IRC 195
    • Inventory
    • Cost of Goods Sold
  • Partnership v. Sole Proprietorship
  • Employee v. Independent Contractor
  • Profit v. Not-For-Profit Issue
  • Nine Factors and Analysis
  • Examination Practices
  • Web Sites for Assistance
  • Code, Regulations, Revenue Ruling and Court Cases

Auto Body/Repair

  • Introduction
  • Description of Auto Body Repair Process
  • Initial Interview
  • Tour of Business
  • Books and Records
  • Income
  • Categories of Charges
  • Other Income Sources
  • Indications of Underreporting
  • Other Income Issues
  • Cost of Sales
  • Expenses
  • Glossary

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Page Last Reviewed or Updated: 19-Aug-2014