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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 19

ACCOUNTING & TAX ISSUES (continued)

INVENTORIES (continued)

LIFO - COMBINING LIFO POOLS (VEHICLE-POOL METHOD … REV. PROC. 2008-23

2009 NADA Convention … Dealer Tax Update by the IRS MVTA* LIFO Pooling Matters..............................................................................................Mid-Year, 2009 .........pg. 11 What’s New from the IRS Point of View …Tracking Recent MVTA Presentations* .Mid-Year, 2008 .........pg. 5

LIFO Pooling & IIR Process....................................................................................Mid-Year, 2008 .........pg. 6

L I F O - V e h i c l e - P o o l M e t h o d ( R e v . P r o c . 2 0 0 8 - 2 3 )

................................................

M i d - Y e a r , 2 0 0 8

.........

p g . 1 2

Chief Counsel Memo 200825044 on Combining LIFO Pools...................... IRS Approves the Use of a Single, Combined LIFO Pool for All New Vehicles

................Year-End, 2008..........pg. 46 ................Mid-Year, 2008 .........pg. 20

LIFO - NEW & USED VEHICLES - GENERAL

Will the Use of the LIFO Method Be Repealed? (Watch Out #8) ................................December, 2007 The Use of the IPIC LIFO Method Is Not Advisable for Automobile Dealerships

  • They Should Use the Alternative LIFO Method (Under Rev. Proc. 97-36) Instead September, 2007

.........pg. 5

........pg. 6

2004 NADA Workshop Summary Report

....................................................................

M a r c h , 2 0 0 4

...............

p g . 7

W.J. De Filipps’ Seminar Outline on Used Vehicles ....................................................September, 2003 ........pg. 24 Used Vehicle LIFO … IRS Approves Simplified Method … Rev. Proc. 2001-23.......December, 2000.........pg. 2

LTR 199911044 Gives Advice on Dealer Pooling Under the Alternative LIFO Method ..June, 1999..................pg. 2

Used Car LIFO Computations Take a Hit in LTR 9853003 .........................................March, 1999...............pg. 2

LIFO - RESERVE RECAPTURE TAXES IN CHANGING FROM “C” CORP. TO “S” CORP. STATUS

W.J. De Filipps’ Seminar Outline on LIFO, S Corps & QSub Groups.........................September, 2003 ........pg. 23 S Corp. Dealership Converting to LLC/“Partnership” Avoids LIFO Recapture Tax* .December, 1996.........pg. 26

Recapture Tax in C to S Conversions … Rev. Proc. 94-61

..........................................December, 1994.........pg. 22

LIFO - TERMINATION OF LIFO ELECTION & OTHER LIFO RECAPTURE ISSUES

2009 NADA Convention … Dealer Tax Update by the IRS MVTA* Cost Segregation Studies for Auto Dealerships.......................................................Mid-Year, 2009 .........pg. 8

Procedures for Terminating LIFO Elections .................................................................Mid-Year, 2009 .........pg. 9 What’s New from the IRS Point of View …Tracking Recent MVTA Presentations* .Mid-Year, 2008 .........pg. 5

LIFO Terminations … Automatic vs. Non-Automatic ............................................Mid-Year, 2008 .........pg. 12

W.J. De Filipps’ Seminar Outline on LIFO Reserve Recapture Issues *....... GM Pulls the Plug on Olds … & LIFO Tax Reserves Go Down the Drain *

...............September, 2003 ........pg. 23 ...............December, 2000.........pg. 1

GM Dealers Low on LIFO Inventory May Face Stiff Recapture Consequences*........June, 1998..................pg. 18

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