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Focusing on placer mining, this manual serves as a guideline for examining taxpayers in the industry, particularly small operations structured as sole proprietorships. It covers valuable minerals such as gold, platinum, and various gems found in sand and gravel deposits. Designed to complement the previously published Audit Technique Guide, it addresses specific issues related to the mining sector while being adaptable for partnership and corporate tax returns.
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Placer Mining Industry, Internal Revenue Service
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- Année de publication
- 2013
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