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Food Industry Overview


"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

  1. Introduction
    A. Purpose of Industry Overview
    B. Use of the Intranet and Internet
    C. General History of Technical Advisor Program (TAP)
    D. History of Food TAP
    E. Industry Specialist Staffing (Technical Advisors in LMSB)
    F.   LMSB Industry Staffing
    G.   Description of the Food Industry
  2. Industry Operating Procedures
    A.   Restaurant Industry
    B.   Beverages (Alcoholic and Non-Alcoholic)
    C.   Food Manufacturers
  3. Government Regulatory Requirements
    A.   Federal Requirements
    B.   State Requirements
    C.   Local Requirements
  4. Significant Law and Important Issues
    A.   Coordinated Issues
    B.   Emerging or Other Significant Issues
    C.   Recent or Pending Legislation
    D.   Specific Industry Related Tax Law
    E.   Important Revenue Rulings or Revenue Procedures
    F.    Important Court Cases
    G.   Technical Advice Memorandums – Field Service Advices
  5. Alternative Issue Resolution Considerations
  6. Industry Resources
    A.   WEB Sites
    B.   Trade Associations
    C.   IRS and Other Training Courses/Videotapes
    D.   Trade Magazines and Newsletters
    E.   Industry Books
    F.    Internal Revenue Manual Citations
    G.   AICPA Auditing Standards and Publications
    H.   Market Segment Specialization Program (MSSP)

A.   Complete Listing of Industry Overviews Available

Page Last Reviewed or Updated: 05-Mar-2015