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Hotel Industry Overview - August 2007 - Table of Contents


"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


A. Purpose of Industry Overview
B. Use of the Intranet and Internet
C. Acknowledgement
D.  General History of Industry Specialization Program (ISP)
E.  History of Hotel ISP
F.   Industry Specialist Staffing (Technical Advisors in LMSB)
G.  LMSB Industry Staffing
H.  Description of the Hotel Industry

History of Hotel Industry


Industry Terms

Accounting Principles

Information Systems

Industry Operating Procedures

Government Regulatory Requirements

A.  Federal Requirements
B.  State Requirements
C.  Local Requirements

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

Alternative Issue Resolution Considerations

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) 


Page Last Reviewed or Updated: 05-Mar-2015