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

Farmers ATG - Chapter Two - Income
This chapter examines some of the relevant income issues unique to farming entities.

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

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.

Farmers ATG - Chapter Ten - Tobacco
Focuses on techniques for examining tobacco farmers, dealers and warehouse operations.

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