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The Port Project – Water Transportation-Port Related Industries – Edition

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IRS Tax Audit Manual for The Port Project – Water Transportation-Port Related Industries

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IRS Tax Audit Manual  for The Port Project (Water Transportation – Port Related Industries) provides examiners assistance in auditing industries related to coastal and inland waterways.

TABLE OF CONTENTS

  • Foreword vii
  • Chapter 1, Introduction
    • Definition 1-1
    • Scope 1-1
    • Selection 1-1
    • Purpose 1-2
  • Chapter 2, Port Related Industries
    • Introduction 2-1
    • Chandlers 2-1
    • Customs Brokers 2-1
    • Freight Broker/Forwarder 2-1
    • Pilot 2-2
    • Port Captain 2-2
    • Ship and Barge Construction and Repair 2-2
    • Ship Terminal 2-2
    • Steamship Agents 2-2
    • Steamship Line 2-2
    • Stevedores/Longshoremen 2-3
    • Towboat Services 2-3
    • Trucking and Warehousing 2-3
    • Miscellaneous 2-4
  • Chapter 3, Shipping ISP
    • Introduction 3-1
    • Sourcing Income 3-1
    • Capital Construction Fund 3-4
    • Excise Tax 3-5
    • Taxation of Foreign Entities and Nonresident Aliens (NRAs) 3-6
  • Chapter 4, Accounting Methods
    • Introduction 4-1
    • Ship Owners and Operators – Voyage Accounting 4-1
    • Revenue Procedure 71-21 4-3
    • Shipping Agents 4-3
    • Barge Companies 4-4
    • Ship Construction Companies 4-4
    • Ship Repair Companies 4-5
    • Trucking Companies 4-5
  • Chapter 5, Income
    • Introduction 5-1
    • Unusual Types 5-1
    • Steamship Agents 5-1
    • Wharfage Fee 5-2
    • Trucking Companies 5-2
    • Surveyors 5-2
    • Barge Companies 5-2
    • Stevedore Income 5-3
  • Chapter 6, Repairs
    • Introduction 6-1
    • First Common Area 6-1
    • Second Common Area 6-1
  • Chapter 7, Employment Tax
    • Introduction 7-1
    • Meals and Lodging 7-1
    • Services Performed for Foreign Vessels 7-2
    • Services Performed for United States Vessels 7-2
    • Stevedores 7-3
    • Ship Pilots 7-3
  • Chapter 8, Drawbacks
    • In General 8-1
    • Types of Drawbacks 8-1
    • Income Tax Issues and Proper Accounting for Drawbacks 8-2
    • Procedures for Filing and Documentation Maintained 8-3
    • Time Limitations, Time for Filing, and Liquidation of Claims 8-4
    • Time Limitations 8-4
    • Time for Filing 8-4
    • Liquidation of Claims 8-4
    • Problems with the Application of Drawbacks 8-4
    • Recommended Audit Techniques 8-5
  • Chapter 9, Illegal Bribes and Kickbacks
    • General Background 9-1
    • Audit Techniques 9-1
    • Law 9-2
    • Court Cases 9-3
  • Chapter 10, Miscellaneous
    • Industrial Development Bonds 10-1
    • Travel and Entertainment 10-1
    • Shareholder Personal Expenses 10-2
    • Loans to Shareholders 10-2
    • Port Pilots:
    • Background 10-3
    • Business Entity 10-3
    • Issues 10-4
  • Glossary
    • Introduction G-1
    • General Terms G-1
    • Individuals or Other Entities Who Work in Port-Related Industries G-3
    • Types of Business Charters G-4
    • Documentation and Accounting Terminology G-5
    • Types of Vessels and Their Parts G-7
    • Types of Vessels G-7
    • Parts of Barges G-8
Don’t forget –  The Port Project – Water Transportation – Port Related Industries is tax deductible as a business expense!