Market Segmentation Papers


These documents were prepared by the U.S. Treasury Department to brief Internal Revenue Service (IRS) agents conducting audits of these markets.  They contain information on operational characteristics including general background information as well as descriptions of specific accounting and taxation matters unique to each business type.

MSSP 1: Air Charters
MSSP 2 : Attorneys
MSSP 3: Bed and Breakfasts
MSSP 4 : Gas Retailers
MSSP 5: Mortuaries
MSSP 6: Entertainment
MSSP 7: Automobile Industry -- Independent Used Car Dealer
MSSP 8: Taxicabs
MSSP 9: Trucking Industry
MSSP 10: Employment Tax Procedures --Classification of Workers Wit
MSSP 11: Alaskan Commercial Fishing: Catcher Vessels Part I
MSSP 12: Architects
MSSP 13: Bars and Restaurants
MSSP 14: Entertainment -- Foreign Athletes and Entertainers
MSSP 15: Entertainment -- Important 1040 Issues
MSSP 16: Ministers
MSSP 17: Mobile Food Vendors
MSSP 18: Rehabilitation Tax Credit
MSSP 19: Resolution Trust Corporation: Cancellation of indebtedness
MSSP 20: Wine Industry
MSSP 21: Beauty and Barber Shops
MSSP 22: Auto Body and Repair Industry
MSSP 23: Reforestation Industry
MSSP 24: Pizza Restaurant
MSSP 25: The Port Project
MSSP 26: Alaskan Commercial Fishing: Processors and Brokers -- Part
MSSP 27: Grain Farmers
MSSP 28: Passive Activity Losses
MSSP 29: Oil & Gas
MSSP 30: RTC Debt Cancellation
MSSP 31: Tobacco Industry
MSSP 32: Cattle Industry
MSSP 33: Entertainment--Music Industry
MSSP 34: Garment Contractors
MSSP 35: Artists and Art Galleries
MSSP 36: Bail Bond Industry
MSSP 37: Coal Excise Tax
MSSP 38: Commercial Banking
MSSP 39: Commercial Printing
MSSP 40: Computers, Electronics, and High Tech Industry
MSSP 41: Farming --Specific Income Issues and Farm Cooperatives
MSSP 42: Furniture Manufacturing
MSSP 43: Garment Manufacturers
MSSP 44: Hardwood Timber Industry
MSSP 45: Retail Liquor Industry
MSSP 46: Tour Bus Industry
MSSP 47: Tip Reporting Alternative Commitment -- Hairstyling Indust
MSSP 48: Tip Reporting Alternative Commitment--Gaming Industry
MSSP 49: Employment Tax Procedures -- Classification of Workers Wit
MSSP 50: Employment Tax Guidelines --Classifying Certain Van Opera
MSSP 51: Tip Reporting Alternative Commitment -- Food Service Indus
MSSP 52: Veterinary Medicine
MSSP 53: Scrap Metal Industry
MSSP 54: Manufacturing Industry
MSSP 55: Masonry and Concrete industry
MSSP 56: Drywallers
MSSP 57: Construction Industry
MSSP 58: Tip Reporting Determination Agreement--Gaming Industry
MSSP 60: Low-Income Housing Credit
MSSP 61: Aviation Tax
MSSP 62: Carpentry/Framing
MSSP 63: Car Wash Industry
MSSP 64: Alternative Minimum Tax for Individuals
MSSP 65: Garden Supplies
MSSP 66: Placer Mining Industry
MSSP 67: Sports Franchises
MSSP 68: The Laundromat Industry
MSSP 69: Child Care Providers
MSSP 70: General Livestock
MSSP 71: Tip Rate Determination Agreement -- For use by any employer with tipped employees, other than in the food and beverage industry and the gaming industry
MSSP 72: Tip Reporting Alternative Commitment -- For use by any employer with tipped employees, other than in the food and beverage industry and the gaming industry
MSSP 73: Food and Beverage Industry
MSSP 74: Food and Beverage Industry - Tip Rate Determination Agreement
MSSP 75: Food and Beverage Industry - Tip Reporting Alternative Commitment
MSSP 76: Cosmetology and Barber Industry - Tip Reporting Alternative Commitment
MSSP 77: Gaming Industry - Tip Rate Determination Agreement
MSSP 78: Auto Dealerships
MSSP 79: Lawsuits Awards and Settlements
MSSP 80: Business Consultants
MSSP 81: IRC Section 183: Farm Hobby Losses with Cattle Operations and Horse Activities
MSSP 82: Shareholder Loans
MSSP 83: Commercial Banking
MSSP 84: Retail Gift Shops
MSSP 85: Partnerships
MSSP 86: Poultry Industry
MSSP 87: Swine Farm Industry
MSSP 88: Cost Segregation Audit Techniques Guide

 

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