Transcription of Construction Industry Audit Technique Guide (ATG)
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Construction Industry Audit Techniques Guide (ATG) NOTE: This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such. This Guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document , no guarantees are made concerning the technical accuracy after the publication date. Publication Date 5/2009 1 Table of Contents CHAPTER 1: INTRODUCTION TO THE Construction INTENDED PARTICIPANTS IN THE Construction THE CONTRACTING CONTRACT TYPES OF BUILDING NOTICE OF CHAPTER 2: LONG TERM LONG TERM CONTRACT CONTRACTS SUBJECT TO IRC SECTION CONTRACTS EXEMPT FROM IRC SECTION Construction AND MANUFACTURING INTEGRAL COMPONENTS OF REAL CONTRACT HYBRID DE MINIMIS Construction NON LONG-TERM CONTRACT RELATED PARTY SEVERING AND AGGREGATING CHAPTER 3: SMALL Construction EXCEPTIONS TO THE PERCENTAGE OF COMPLETION ACCOUNTING METHOD AND LOOK-BACK PRODUCTION PERIOD $10 MILLION GROSS RECEIPTS PROPER METHOD OF ACCOUNTING FOR SMALL GENERAL RULE FO
Construction Industry Audit Techniques Guide (ATG) NOTE: This document is not an official pronouncement of the law or the position of the Service
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