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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 11

ACCOUNTING & TAX ISSUES (continued)

COMPENSATION (REASONABLE) FOR DEALERS

Reasonable Compensation: A Case to Remember When Dealership Times

Are Better … Menard, Inc. (Watch Out #11) ............................................................. Reasonable Dealer Compensation … When Shareholders Disagree................................ Metro Leasing & Development Corp. … A Really Good Case Study..............................

Tax Court’s Calculation of Allowable Reasonable Comp. ......................................... Planning Lessons Inspired by Metro Leasing ...................................................... PG The Facts and a Facts Timeline ................................................................................... Detail of Income, Officer Compensation & Other Related Statistics.......................... How Much Compensation is Reasonable? .................................................................. Metro’s Liability for Penalty Tax on the Unreasonable Accumulation of Earnings* . Accuracy-Related Penalty Issues* .............................................................................. Big “Bonus” Before Buy-Out Wasn’t “Reasonable” ...Twin City Dodge-Chrysler, Inc. . Suggestions for Determining, Documenting & Defending Dealer Compensation .... PG A.I.D., Inc. (Automotive Investment Development, Inc.) Dealer Wins All in Tax Court.. Auto Dealers in Court - A Summary ................................................................................ Factors the Courts Consider In Determining Reasonable Compensation......................... Superior Motors, Inc. - A Contrasting Result................................................................... Dealer Compensation: How Much Is Enough & What’s “Reasonable?”........................ Corporate Minutes Checklist for Defending Dealer Compensation .......................... PG IRS Manual Instructions for Auditing Compensation * .................................................. IRS’ Questionnaire on Compensation * ..........................................................................

..Mid-Year, 2009 .........pg. 5 ..March, 2003...............pg. 8 ..June, 2002..................pg. 6 ..June, 2002..................pg. 11 ..June, 2002..................pg. 13 ..June, 2002..................pg. 14 ..June, 2002..................pg. 15 ..June, 2002..................pg. 16 ..June, 2002..................pg. 24

.. June, 2002

..................pg. 28

..June, 1997

pg. 4

..September, 1994 ........pg. 20

.. September, 1994 ..September, 1994

pg. 8 ........pg. 7

..September, 1994 ........pg. 9 ..September, 1994 ........pg. 17

.. June, 1994

..................pg. 10

..June, 1994..................pg. 11 ..June, 1994..................pg. 16 ..June, 1994..................pg. 20

Other IRS Audit Techniques...............................................................................................June, 1994..................pg. 23

COMPENSATION PLANS FOR DEALERSHIP KEY EMPLOYEES

De Filipps 4th Annual CPA-Auto Dealership Niche Conference Employment Issues & Comp. Plans for Key Dealership Employees ............................September, 2001 ........pg. 24

S a m p l e C o m p e n s a t i o n P r o g r a m s - S a l e s p e r s o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P G . . . S e p t e m b e r , 2 0 0 1 . . . . . . . . p g . 2 6

Sample Compensation Programs - Closer-Assistant Sales Manager ............. PG...September, 2001 ........pg. 29

CONDEMNATION ACTIONS - SECTION 1033

Auto Dealer Allowed to Defer Gain on Sale of Property Sold Under Threat of Condemnation … Relief or Fraud?… Michael H. Johnson ...............March, 1999...............pg. 14

CONSTRUCTIVE DIVIDEND(S)

One Dealership Family’s Consistent Losses to the IRS in its 10-Year War Over

Constructive Dividends & Other Questionable Transactions … The Cordes Saga* ....June, 2003... Tax Court Treats Buy-Sell Payments as Constructive Dividends & Reverses Self-Serving Demo Positions in Herbert L. Whitehead v. Comm.*...........March, 2002

...............pg. 11

...............pg. 9

  • See also LOANS TO DEALER-SHAREHOLDER & CONSTRUCTIVE DIVIDEND ISSUES in this section

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