Mortuaries: Irs Audit Techniques Guide

This guide addresses the mortuary and the cemetery businesses as separate entities, although a single business enterprise may be involved in the mortuary as well as the cemetery business. The mortuary business is that which entails the preparation of the human remains for interment and the orchestration of the funeral. The cemetery business is that of providing the final resting place for the remains. Each section covered attempts first to familiarize the agent with the general structure and operation of each part of the industry and then offers discussion and audit suggestions on particular issues relating to them.