Tax Administration: IRS Excise Tax Audits of Manufacturers and Importers of Sporting Goods

摘要

The document studies the Internal Revenue Service's (IRS) compliance activities and the Treasury and the Interior Department's accounting procedures for federal excise taxes imposed by Internal Revenue Code sections 4161(b) and 4181. These taxes apply to manufacturers, producers, and importers of four categories of sporting goods--pistols and revolvers, other firearms, shells and cartridges, and bows and arrows.