TABLE OF CONTENTS
CHAPTER 1 INTRODUCTION AND LEAGUE INFORMATION
- The National Hockey League 1-6
- The National Football League 1-4
- The National Basketball Association 1-3
- The Major Sports League Teams 1-2
- Sports League Associations 1-1
- Sources Of Information And Manual Emphasis 1-1
- Major League Baseball 1-5
- League Revenue Sharing 1-2
- League Expansion 1-7
- Emerging Issues And Sports Franchise ISP Team Issue Assistance 1-1
CHAPTER 2 GENERAL SPORTS FRANCHISE EXAMINATION TECHNIQUES
- Schedule M-1 2-3 Related Party Transactions 2-4
- Sample Initial Interview Questions 2-11
- Sample Form 4564, Information Doc. Request 2-7
- Return Identification And Entity Background Information 2-1
- Required Filing Checks 2-5
- Preplan And Issue Identification 2-2
- Player Personal Service Corporations 2-5
- Other Deductions 2-3
- Issue Development 2-4
- Intangible Assets 2-2
- General Accounting Considerations 2-1
- Exhibit 2-2
- Exhibit 2-1
- Deferred Revenue And Deposits 2-2
- Compliance Strategies 2-6
- Accrued Expenses 2-3
CHAPTER 3 Support REVENUE
- Tax Law Application 3-4
- Tax Law 3-2
- Revenue Procedure 71-21 3-2
- Prepaid Financial gain 3-2
- Industry Practice 3-1
- Examination Techniques 3-6
- Audit issue 3-1
CHAPTER 4 BROADCAST REVENUE
- Tax Law Application 4-3
- Tax Law 4-2
- Services Or Property Right? 4-2
- National Broadcasting Contracts 4-1
- Local Broadcasting Contracts 4-1
- Industry Practice 4-1
- Examination Techniques 4-5
- Audit Issue 4-1