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Tax Administration: Factors Affecting Results from Audits of Large Corporations
Tax Administration: Factors Affecting Results from Audits of Large Corporations
 
Our Price: $25.00
Year: 1997
Pages: 92
Binding Paperback

Product Code: 0788138677

Description
 
Thomas D. Short. For audit purposes, the IRS splits large corporations (those reporting $10 million or more in gross assets) into two groups. Of the 46,700 large corporations in 1994, IRS placed about 1700 corporations, usually exceeding $250 million in assets, into the Coordinated Exam. Program (CEP). IRS audits those corporations not in CEP under the Examination Divisions general program. This report focuses on the IRS program to audit the tax returns of about 45,000 large corporations that are not in the CEP, & raises issues about the productivity of such audits based on the rate of assessment & audit results. Tables.

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