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This music industry handbook will give the user an overview of the music industry. It generally will show: 1. How the industry is structured. 2. What is involved in making and marketing a record, tape, or compact disk. 3. How income is generated by artists and their operations. 4. Books and records that should be available in each industry segment. 5. Common industry terminology. 6. Accounting practices used in the industry versus proper tax treatment of various issues. 7. Suggested audit techniques regarding specific issues or accounts. This handbook is a general overview of the industry; it is not all-inclusive. Examiners should exercise their own initiative, consistent with applicable statutes, regulations, administrative pronouncements, and case law. No interpretation of the law discussed in this handbook is to be cited as authority to taxpayers or used in the disposition of any case. Interpretation of the law should be made by the individual examiner working the case.
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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.