4.35.2. Audit Techniques for Business Returns

Manual Transmittal

July 27, 2016

Purpose

(1) This transmittal obsoletes IRM 4.35.2, Partnership and S Corporations, Audit Techniques for Business Returns.

Material Changes

(1) This IRM section is obsolete. Similar material may be found in IRM 4.10.3, Examination of Returns, Examination Techniques.

(2) Information on the partnership anti-abuse regulations may now be found in IRM 4.32.2, Abusive Transactions, The Abusive Transactions (AT) Process.

Effect on Other Documents

IRM 4.35.2, Partnership and S Corporations, Audit Techniques for Business Returns, dated May 5, 2006 is obsolete.

Audience

LB&I and SB/SE

Effective Date

(07-27-2016)

Cheryl P. Claybough
Director, Pass-Through Entities Practice Area
Large Business and International Division