IRS Corrects Statistical Sampling Guidance
NOV. 25, 2013
Announcement 2013-46; 2013-48 I.R.B. 593
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceCorrecting Rev. Proc. 2011-42 .
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-27066
- Tax Analysts Electronic Citation2013 TNT 227-16
Citations: Announcement 2013-46; 2013-48 I.R.B. 593
Corrects Announcement 2011-42
Part IV. Items of General Interest
This announcement contains a correction to Revenue Procedure 2011-42, 2011-37 I.R.B. 318, regarding the use and evaluation of statistical samples and sampling estimates.
In Section 2. BACKGROUND, the following reference should be added after the reference to Rev. Proc. 2007-35, and before the reference to Rev. Proc. 72-36:
Rev. Proc. 2002-55, 2002-2 C.B. 435 (permits external auditors of qualified intermediaries to use statistical sampling);
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceCorrecting Rev. Proc. 2011-42 .
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-27066
- Tax Analysts Electronic Citation2013 TNT 227-16