AuditNet®
Audit Technique Guides - Construction
The Market Segment Specialization Program of the Internal Revenue Service focuses on developing highly trained examiners for a particular market segment. A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents, or an issue like passive activity losses. An integral part of the approach used is the development and publication of Audit Techniques Guides. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.
Architects (PDF)
Carpentry and Framing
Construction
Industry (PDF)
Drywallers
(PDF)
Masonry
and Concrete Industry (PDF)
Coordinated Issue Papers
The primary purpose of the Technical Advisor Program is to identify, coordinate and resolve complex and significant industry wide issues, providing guidance to field examiners and ensuring uniform application of the law. Uniformity is achieved through the issuance of coordinated issue papers, which, following review by the Office of Chief Counsel, are issued by the Assistant Commissioner (Examination). Although these papers are not official pronouncements on the issues, they do set forth the Service's current thinking.
Advance Payments from Construction Services Contracts (Formerly named Advance Payments for Personal Services) - Revised 10-19-96 (PDF)
Claim Revenue Under Long-Term Contract - 10-19-96 (PDF)
Construction Management Contracts - 04-17-95 (PDF)
Percentage of Completion Method of Accounting - Timing of Cost Recognition - 03-21-97 (PDF)
Per Diem Allowances for Temporary Technical Services Employees - 01-21-97 (PDF)
Retainage Payable - 12-7-98 (PDF)