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Statements of Audit Procedures (SAPs) - Unincorporated Business 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.2017
Procedure for Basis Adjustments Under Sections 734 and 743 of the Internal Revenue Code
#UBT-2017-1 5/5/17
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2009
Procedure for Real Estate Salespeople Under the Unincorporated Business Tax. #UBT-2009-1rev. 4/22/09
(supersedes #UBT-2008-1)
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2008
Procedure for Non-Interest Expense Attribution. #GCT-2008-04. 4/11/08
(also applies to UBT)
(supersedes #96-1-GCT)
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Statements of Audit Procedures (SAPs)