LMSB Industry Director Guidance




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LMSB Industry Director Guidance

LMSB Directives provide administrative guidance to LMSB examiners to ensure consistent tax administration and on matters relating to internal operations. The Directives do not establish Service position on legal issues and are not legal guidance.

Date Issued August 20, 2004 July 31, 2004	Directive LMSB Alert – Emerging Issue on Look Back Interest for Construction Industry Field Directive on Cost Depletion – Determination of Recoverable Reserves
April 30, 2004	LMSB Directive on the Planning and Examination of Research Credit Issues in a Branded Pharmaceutical Company Pharmaceutical Industry Research Credit Audit Guidelines Exhibit B --Hypothetical Organizational Chart Exhibit C -- Departmental Reporting Structure (Research Career Ladder) Exhibit D --Research Credit Wage Issue Chart
April, 16 2004	Field Directive on Timber Casualty Losses
February 2, 2004	LMSB Industry Director Directive -Section 29 Credits Claimed onSolid Synthetic Fuel from Coal – Significant Chemical Change Issue
January 12, 2004	Industry Directive on Stock Options and Cost Sharing Agreements
December 8, 2003	Field Directive on the Planning and Examination of Cost Segregation Issues in the Restaurant Industry
November 14, 2003	Industry Directive on Foreign Sales Corporation (FSC) I.R.C. § 921-927 Bundle of Rights in Software Issue
October 31, 2003	Industry Directive on Examination of Forms 1042
October 24, 2003	Examination of Sports Franchise Acquisitions
October 24, 2003	Examination Procedures for Sports Franchise Acquisitions
October 17, 2003	LMSB Directive on the Examination of Legally Mandated Research and Experimentation Expenses in the Biotech and Pharmaceutical Industries
June 2, 2003	Industry Directive on Qualified Intermediary Audit Reports for Audit Years Before 2005
March 24, 2003	LMSB Directive on the Planning & Examination of Construction "Tenant" Allowances for Leases Greater Than 15 Years.
March 14, 2003	Field Directive on Assertion of the Penalty for Failure to Deposit Employment Taxes
March 7, 2003	Field Directive on Asset Class and Depreciation for Casino Construction Costs
March 7, 2003	Audit Procedures to Determine Recovery Period of Various Components of a Casino/Hotel Complex
January 21, 2003	LMSB Directive on the Planning and Examination of Research Credit - Generic Drugs
October 16, 2002	Field Directive on the Planning and Examination of Developer Inducements
April 26, 2002	Memorandum for LMSB and SB/SE Employees - Guidelines for Intangibles Under IRC § 263(a)
April 8, 2002	Field Directive on MACRS Asset Categories for Refinery Assets
March 14, 2002	Field Directive on the Use of Estimates from Probability Samples
February 26, 2002	Industry Directive on Guidelines for the Application of Advance Notice of Rulemaking for Intangibles Under IRC § 263(a)
February 25, 2002	Industry Directive on Audit Procedures for Golf Course Land Improvements - Change In Accounting Method
February 7, 2002	Industry Directive to examiners on Depreciable Golf Course Land Improvements and the Impact of Rev. Rul. 2001-60
January 25, 2002	Industry Directive on Stock Options and Cost Sharing Agreements
December 12, 2001	Industry Directive to IRS examiners on the Conformity Election for Bank Bad Debts