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All sources · 1,722 documents · Table of contents · Examining Process

Internal Revenue Manual

CH. 1
Planning and Special Programs
9 sectionsOpen →
CH. 2
General Examining Procedures
7 sectionsOpen →
CH. 4
AIMS Procedures and Processing Instructions
3 sectionsOpen →
CH. 4
Audit Information Management System (AIMS) Validity and Consistency
10 sectionsOpen →
CH. 5
TE/GE AIMS Manual
4 sectionsOpen →
CH. 7
Examination Returns Control System (ERCS)
9 sectionsOpen →
CH. 8
Technical Services
10 sectionsOpen →
CH. 9
Examination Technical Time Reporting System
1 sectionsOpen →
CH. 10
Examination of Returns
19 sectionsOpen →
CH. 11
Examining Officers Guide (EOG)
8 sectionsOpen →
CH. 12
Nonfiled Returns
1 sectionsOpen →
CH. 13
Audit Reconsideration
1 sectionsOpen →
CH. 15
Jeopardy/Termination Assessments
2 sectionsOpen →
CH. 16
Special Enforcement Program (SEP)
1 sectionsOpen →
CH. 17
Compliance Initiative Projects
4 sectionsOpen →
CH. 18
Exam Offer-In-Compromise
1 sectionsOpen →
CH. 19
Liability Determination
21 sectionsOpen →
CH. 20
Examination Collectibility
1 sectionsOpen →
CH. 21
Electronic Filing Program
1 sectionsOpen →
CH. 22
National Research Program (NRP)
7 sectionsOpen →
CH. 23
Employment Tax
24 sectionsOpen →
CH. 24
Excise Tax
19 sectionsOpen →
CH. 25
Estate and Gift Tax
14 sectionsOpen →
CH. 26
Bank Secrecy Act
16 sectionsOpen →
CH. 27
Bankruptcy
1 sectionsOpen →
CH. 29
Partnership Control System (PCS)
5 sectionsOpen →
CH. 30
LB&I General Procedures
1 sectionsOpen →
CH. 30
LMSB General Procedures
2 sectionsOpen →
CH. 31
Pass-Through Entity Handbook
12 sectionsOpen →
CH. 32
Abusive Transactions
3 sectionsOpen →
CH. 33
Electronic Business
1 sectionsOpen →
CH. 34
SB/SE Emerging Issues
1 sectionsOpen →
CH. 36
Joint Committee Procedures
5 sectionsOpen →
CH. 37
Financial Products and Transactions
1 sectionsOpen →
CH. 46
LB&I Examination Process
6 sectionsOpen →
CH. 47
Computer Audit Specialist
3 sectionsOpen →
CH. 48
Engineering Program
6 sectionsOpen →
CH. 50
LB&I Compliance Integration
4 sectionsOpen →
CH. 51
LB&I Case Management
3 sectionsOpen →
CH. 52
Global High Wealth Industry
1 sectionsOpen →
CH. 54
LB&I Subject Matter Experts (SMEs)
1 sectionsOpen →
CH. 60
International Procedures
4 sectionsOpen →
CH. 61
International Program Audit Guidelines
5 sectionsOpen →
CH. 62
International Relations
2 sectionsOpen →
CH. 63
Withholding and International Individual Compliance
4 sectionsOpen →
CH. 64
Central Withholding Agreement (CWA) Program
1 sectionsOpen →
CH. 65
FATCA Foreign Financial Institution (FFI) Operational Procedures and Compliance
1 sectionsOpen →
CH. 70
TE/GE Examinations
15 sectionsOpen →
CH. 71
Employee Plans Examination of Returns
2 sectionsOpen →
CH. 81
Tax Exempt Bonds (TEB) Examination Program and Procedures
1 sectionsOpen →
CH. 82
Tax Exempt Bonds Examination Guidelines
1 sectionsOpen →
CH. 103
Compliance Data Environment (CDE)
1 sectionsOpen →
CH. 119
BMF Liability Determination
3 sectionsOpen →
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