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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 16

ACCOUNTING & TAX ISSUES (continued)

INTANGIBLES … GOODWILL … NON-COMPETE AGREEMENTS

2009 Dealer Tax Update Seminar Outline …“When Goodwill Goes Bad … Writing Off the Loss” Writing-Off Goodwill for Lost or Terminated Franchises (Watch Out #4)* ..................... De Filipps’ Year-End 2008 Dealer Tax Update Personal Goodwill in Business Sales (Solomon & Muskat Cases)................................ Treatment of Payments Received by Dealerships for the Cancellation of Distributor Agreements … Rev. Rul. 2007-37 ......................................................... 2004 NADA Workshop Summary Report on Changes in Final Regs on Capitalization of Intangibles (Watch Out #7) ............................................................... Accelerating Deductions for Prepaid Expenses ............................................................ Intangible Costs - New Rules for Certain Intangible Costs to Be Capitalized .............. Oldsmobile Dealers & Others in Transition … An Update Corporate vs. Individual Goodwill................................................................................ Martin Ice Cream Company … What the Tax Court Said............................................ Some Possible Tax Relief? … HR 870 (02/25/2003) & S 1305 (06/20/2003) ............. Should You File Amended Returns Based on Pending Legislation? (Watch Out #1 also) W.J. De Filipps’ Seminar Outline re: Tax Issues for Dealers in Transition................. IRS Rules Favorably for Some Oldsmobile Dealers in LTR 200218034

    • But Be Careful if You’re Going to Rely on this Ruling...........................................

      • W.

        R. Matthews v. Comm. … Payments to Dealer for His Assistance in Getting GM to Terminate Pontiac Franchise .......................................................

  • See also BUY-SELL AGREEMENTS & ALLOCATIONS

Year-End, 2009..........pg. 40 Year-End, 2009..........pg. 5

Year-End, 2008..........pg. 48

June, 2007..................pg. 13

March, 2004...............pg. 2 March, 2004...............pg. 6 March, 2004...............pg. 7

December, 2003.........pg. 5 December, 2003.........pg. 6 December, 2003.........pg. 7 December, 2003.........pg. 8 September, 2003 ........pg. 20

March, 2002...............pg. 12

March, 2002...............pg. 14

INVENTORIES

CHANGES IN ACCOUNTING METHODS - INVENTORIES NOT ON LIFO

Revised Procedures for Securing Automatic Consent from the IRS to Make Changes in LIFO and Other Methods of Accounting (Rev. Proc. 2008-52)* ........................ Section-by-Section Analysis .................................................................................... Automatic CAMs Related to Inventories Other Than LIFO....................................

Year-End, 2008..........pg. 14 Year-End, 2008..........pg. 24 Year-End, 2008..........pg. 34

CLASSIC CARS

Classic Cars Are Inventory for an Auto Dealership … Therefore, Losses on Sales

Result in Ordinary Deductions (David Taylor Enterprises) .................................... The Presumption Is that Motor Vehicles Are Held by Auto Dealers Primarily for Sale to

September, 2005 ........pg. 22

Customers - and Not as “Property Used in the Trade or Business” (Rev. Rul. 75-538).

September, 2005 ........pg. 23

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