Statements of Audit Procedures (SAPs) - General Corporation Tax

The Statements of Audit Procedure (SAPs) are used by Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process.

2008
Procedure for Non-Interest Expense Attribution. #GCT-2008-04. 4/11/08
(also applies to UBT)
(supersedes #96-1-GCT)
Download Document

Procedure for General Corporation Tax Valuation of Films Produced By Broadcasters. #GCT-2008-03. 03/27/08 (supersedes #AP/GCT-1)
Download Document

Procedure for Final Returns. #GCT-2008-02. 3/24/08 (supersedes #94-2-GCT)
Download Document

Procedures for Corporate Limited Partners. #GCT-2008-01. 3/14/08 (supersedes #AP-AU-15)
Download Document