Hotel Industry Overview - August 2007 - Table of Contents
LMSB-04-0807-054
"This document is not an official pronouncement of the law or the position of the Service and cannot be used, or cited, or relied upon as such."
Table of Contents
Introduction
A. Purpose of Industry Overview
B. Use of the Intranet and Internet
C. Acknowledgement
D. General History of Industry Specialization Program (ISP)
E. History of Hotel ISP
F. Industry Specialist Staffing (Technical Advisors in LMSB)
G. LMSB Industry Staffing
H. Description of the Hotel Industry
History of Hotel Industry
Trends
Industry Terms
Accounting Principles
Information Systems
Industry Operating Procedures
Government Regulatory Requirements
A. Federal Requirements
B. State Requirements
C. Local Requirements
Significant Law and Important Issues
A. Coordinated Issues
B. Emerging or Other Significant Issues
C. Recent or Pending Legislation
D. Specific Industry Related Tax Law
E. Important Revenue Rulings or Revenue Procedures
F. Important Court Cases
G. Technical Advice Memorandums – Field Service Advices
Alternative Issue Resolution Considerations
Industry Resources
A. WEB Sites
B. Trade Associations
C. IRS and Other Training Courses/Videotapes
D. Trade Magazines and Newsletters
E. Industry Books
F. Internal Revenue Manual Citations
G. AICPA Auditing Standards and Publications
H. Market Segment Specialization Program (MSSP)
