X hits on this document

192 views

0 shares

0 downloads

0 comments

15 / 64

I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 15

ACCOUNTING & TAX ISSUES (continued)

ENERGY AUDITS

Energy Audits … Another Practice Development Opportunity .........................................December, 2005.........pg. 3

FACTORY/MANUFACTURER ASSISTANCE & INCENTIVE PROGRAM PAYMENTS

IRS Concern Over Possible Abuse of Capital Contribution Provision …

LMSB-04-1007-069 (Watch Out #5)*............................................. Dealership Tax Issues - An Update from the IRS Industry Specialist *

.............................December, 2007.........pg. 5 .............................December, 1999.........pg. 4

Manufacturers’ Incentive Payments ...................................

...........................................December, 1999.........pg. 8

Reporting Factory Finance Assistance Payments (IRS Industry Specialist Update) *

.......December, 1999.........pg. 10

IRS Finally Issues Guidance (in Pub. 3204) on Manufacturer Incentive Payments

to Salespersons & Other Form 1099 Reporting Developments ....................................March, 1999...............pg. 12

IRS Backs Off of Harsh Treatment for Dealers..................................................................December, 1998.........pg. 6 Rulings on Manufacturer Incentive Payments: LTRs 9647003 & 9525003 & R.R. 70-337......December, 1998.........pg. 8

FICA Taxes on Factory Incentive Payments? The IRS Says…“Yes”…LTR 9525003 ....June, 1995..................pg. 4

FRANCHISE LITIGATION

Dealer Fully Taxed on Proceeds from Franchise-Related Settlement Wade H. Griffin III v. Comm. *.....................................................................................March, 2001...............pg. 18

Possible Implications for Dealers in Transition * .......................................................

..March, 2001...............pg. 20

GROSS PROFIT ELIMINATION FROM INTERNALS

2004 NADA Workshop Summary Report on Excluding Gross Profit from Internal Repair Orders for Used Vehicles ..........................................................

..March, 2004...............pg. 5

HOBBY LOSSES VS. BUSINESS “FOR PROFIT” ACTIVITIES

Something Fishy About Those Fishing Losses Deducted in Dealer’s Tax Return … Section 183 Hobby Activities … James Peacock v. Comm. … T.C. Memo 2002-122.... You Shoulda Seen the Big Ones that Got Away … “Miss Piggy” & Other Fish Stories.... Mixing Business with Pleasure on the Deep Sea Fishing Tournament Circuit........... Disallowed Deduction for Dealership’s Bad Debt* .................................................... Tax Court Sustains 20% Accuracy-Related Penalties*............................................... What the Tax Court Said in Applying the “For Profit” Criteria to James Peacock..... Checklist for Identifying Possible Exposure to Disallowance of Losses for Activities Not Engaged in for Profit ................................................... PG Factors to Consider in Evaluating Whether an Activity is Engaged in For Profit............ Horse Operations: IRS Tells Dealership: “Quit Horsin’ Around” with Equine Assets*..

..September, 2002 ........pg. 3 ..September, 2002 ........pg. 6 ..September, 2002 ........pg. 8 ..September, 2002 ........pg. 10 ..September, 2002 ........pg. 11 ..September, 2002 ........pg. 12

..September, 2002 ........pg. 16 ..September, 2002 ........pg. 18

..March, 1997...............pg. 26

Document info
Document views192
Page views193
Page last viewedFri Dec 09 15:51:13 UTC 2016
Pages64
Paragraphs1892
Words27464

Comments