|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.
Procedure for Non-Interest Expense Attribution. #GCT-2008-04. 4/11/08
(also applies to UBT)
Procedure for General Corporation Tax Valuation of Films Produced By Broadcasters. #GCT-2008-03. 03/27/08 (supersedes #AP/GCT-1)
Procedure for Final Returns. #GCT-2008-02. 3/24/08 (supersedes #94-2-GCT)
Procedures for Corporate Limited Partners. #GCT-2008-01. 3/14/08 (supersedes #AP-AU-15)