The IRS Market Segment Specialization Program (MSSP) publishes various guides for use by IRS employees conducting audits and as information for taxpayers and practitioners.

Farm Hobby Losses (PDF)
The Market Segment Specialization Program (MSSP) Audit Techniques Guide (ATG) on IRC Section 183 Farm Hobby Losses has been developed to provide guidance to Revenue Agents and Tax Auditors in pursuing the application of IRC Section 183 with respect to horse activities and cattle operations.

Farming - Specific Income Issues and Farm Cooperative (PDF)
Overview of the industry. Discusses potential for unreported income from primary farm income and nonfarming sources.

General Livestock (PDF) or (View On-Line)
Provides a focus on the business of breeding, raising, buying and selling livestock.

Grain Farmers (PDF file under revision) (View On-Line)
Overview of the industry. Provides terminology. Topics discussed include underreporting of income, employment taxes, accounting methods, government farm programs, etc.

Hardwood Timber Industry (PDF)
Provides general and technical information useful to examiners in classifying, preplanning and examining returns relating to this industry.

Poultry Industry   (PDF)
The purpose of this guide is to highlight issues that are specific to or have a large impact on the poultry industry.  Most of the issues in this guide relate directly to the major companies rather than the individual farmers.  However, one chapter has been devoted to the issues normally found in conjunction with a poultry grower audit.  For more general issues concerning individual farmers, please refer to the MSSP Grain Farmers Guide.

Reforestation Industry (PDF) or (View On-Line)
Overview of the industry. Discusses some issues that may be encountered - including employment taxes; poor accounting records; etc.

Swine Farm Industry (PDF)
The purpose of this guide is to identify potential issues that impact the swine industry.  From the small farm operation to the largest of corporations, similar basic concepts can be seen.  The guide is designed to traverse all swine operations and to explore areas that may be pertinent to your particular operations based upon type of entity and size.

Tobacco Industry (PDF)
Focuses on techniques for examining tobacco farmers, dealers and warehouse operations.