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General Livestock MSSP Market Segment Specialization Program General Livestock The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster’s Dictionary or from a list of names of counties in the United States as listed in the United States Government Printing Office Style Manual. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position. Department of the Treasury Internal Revenue Service Training 3123-003 (4-00) TPDS No. 85127K This page intentionally left blank. GENERAL LIVESTOCK TABLE OF CONTENTS CHAPTER PAGE 1, INTRODUCTION Purpose of the Guide................................................. 1-1 Keeping in Touch with the Industry...................................... 1-1 Compliance Potential................................................. 1-2 General Livestock Risks............................................... 1-3 Changes in Methods of Accounting...................................... 1-4 Conclusion......................................................... 1-5 2, EXAMINATION TECHNIQUES Pre-Planning ....................................................... 2-1 Document Request/Appointment Schedule................................. 2-1 Initial Interview..................................................... 2-2 Site Visit.......................................................... 2-2 Audit Steps ........................................................ 2-3 Closing Conference .................................................. 2-4 Conclusion......................................................... 2-4 3, INDUSTRY ISSUES Common Issues..................................................... 3-1 Breeder Operation................................................... 3-1 Fattening/Feeding Operation ........................................... 3-1 Issues............................................................. 3-2 IRC section 1231 .............................................. 3-2 IRC section 162............................................... 3-4 IRC section 61................................................ 3-5 IRC section 168............................................... 3-5 IRC section 179............................................... 3-5 IRC section 183............................................... 3-7 IRC section 195............................................... 3-8 IRC section 451............................................... 3-9 IRC section 465.............................................. 3-10 IRC section 469.............................................. 3-10 IRC section 471.............................................. 3-11 IRC section 1033 ............................................. 3-11 CHAPTER PAGE 3, INDUSTRY ISSUES, cont’d Conclusion........................................................ 3-12 Unique Characteristics............................................... 3-12 4, CATTLE INDUSTRY Introduction........................................................ 4-1 Industry Facts ...................................................... 4-2 Issues............................................................. 4-5 IRC section 162............................................... 4-5 IRC section 61................................................ 4-5 IRC section 168............................................... 4-5 IRC section 469............................................... 4-5 5, DAIRY CATTLE INDUSTRY Introduction........................................................ 5-1 Industry Facts ...................................................... 5-3 Issues............................................................. 5-5 IRC section 61................................................ 5-5 IRC section 168............................................... 5-5 6, HORSE INDUSTRY Introduction........................................................ 6-1 Industry Facts ...................................................... 6-3 Issues............................................................. 6-3 IRC section 1231 .............................................. 6-3 IRC section 61................................................ 6-4 IRC section 168............................................... 6-4 7, SHEEP AND GOAT INDUSTRY Introduction........................................................ 7-1 Sheep............................................................. 7-1 Goats............................................................. 7-3 Industry Facts ...................................................... 7-5 Issues............................................................. 7-7 IRC section 162............................................... 7-7 IRC section 61................................................ 7-7 IRC section 168............................................... 7-7 -iv- CHAPTER PAGE 8, SWINE INDUSTRY Introduction........................................................ 8-1 Industry Facts ...................................................... 8-3 Issues............................................................. 8-4 IRC section 168............................................... 8-4 9, RATITES AND ALTERNATIVE LIVESTOCK INDUSTRY Ratites............................................................ 9-1 Introduction.................................................. 9-1 Industry Facts................................................. 9-1 End Products................................................. 9-2 Issues............................................................. 9-2 IRC section 1231 .............................................. 9-2 IRC section 61................................................ 9-3 IRC section 168............................................... 9-3 IRC section 179............................................... 9-3 IRC section 195............................................... 9-3 IRC section 469............................................... 9-4 Alternative Livestock................................................. 9-4 Introduction.................................................. 9-4 Issues............................................................. 9-5 IRC section 1231 .............................................. 9-5 IRC section 61................................................ 9-5 IRC section 168............................................... 9-5 IRC section 179............................................... 9-5 IRC section 195............................................... 9-5 IRC section 469............................................... 9-5 APPENDIX - A, GLOSSARY-LIVESTOCK TERMS Quick Facts Related to Livestock Farming.................................A-1 Cattle.......................................................A-1 Horses......................................................A-1 Sheep.......................................................A-2 Swine.......................................................A-2 Mink Farming.................................................A-2 Glossary...........................................................A-3 -v- CHAPTER PAGE APPENDIX - B, INTERVIEW QUESTIONS - BY TYPE Introduction........................................................B-1 Farm Initial Interview.................................................B-2 Beef Interview Questions..............................................B-7 Dairy Interview Questions.............................................B-9 Swine Interview Questions............................................B-11 Sheep Interview Questions............................................B-13 Exotic Animal Interview Questions .....................................B-15 APPENDIX - C, OTHER SOURCES OF INFORMATION MSSP Audit Guides ..................................................C-1 Publications........................................................C-1 Periodicals and Non-IRS Publications ....................................C-1 APPENDIX - D, LIVESTOCK BREED ASSOCIATIONS Ass Breed Associations...............................................D-1 Cattle Breed Associations ............................................ D-2 Goat Breed Associations..............................................D-6 Horse Breed Association............................................. D-6 Sheep Breed Associations ............................................D-11 Swine Breed Associations ............................................D-13 APPENDIX - E, UNITED STATES DEPARTMENT OF AGRICULTURE Electronic Sources of Information .......................................E-1 -vi- Chapter 1 INTRODUCTION PURPOSE OF THE GUIDE The livestock industry is as varied as any other area of farming and agriculture. Methods of bookkeeping within each operation will differ. Due to these variations, this guide provides a focus on the business of breeding, raising, buying, and selling livestock. This overview, along with the glossary and appendices, provide a basis for communicating with livestock farmers as well as their representatives. Regional differences, however, may result in oversights in terminology. Input from the readers will be invaluable in completing the usefulness of this guide. The volatility of this market segment makes it one of the most dynamic of any industry we will audit. Domestic and international markets, weather conditions and disasters, medical and health considerations, and the interrelationship between livestock and its feed market are all contributing factors. Financial
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