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Accounting Software & IRS Electronic Recordkeeping Requirements (Rev. Proc. 98-25)........... Advertising Association Payments ................................................................................................. Aircraft............................................................................................................................................ Bad Debt Deduction Write-Offs..................................................................................................... Buy-Sell Agreements & Allocations .............................................................................................. Cash Reporting, Form 8300 Filing Requirements & Money Laundering ...................................... Changes in Accounting Methods (CAMs) & Form 3115 Filings

......................7 ......................7 ......................7 ......................8 ......................8 ......................9

General ...................................................................................................................................... Trade Discounts, Floorplan Assistance Payments & Certain Advertising Fees & Expenses.... Commissions................................................................................................................................... Compensation (Reasonable) for Dealers ........................................................................................ Compensation Plans for Dealership Key Employees ..................................................................... Condemnation Actions - Section 1033 ........................................................................................... Constructive Dividend(s) … See Also Loans to Dealer-Shareholder ............................................. Contributions to Capital - Section 118 ........................................................................................... Demonstrator Vehicles - Valuing & Reporting the Use of Demonstrator Vehicles by Dealership

......................9-10 ......................10 ......................10 ......................11 ......................11 ......................11 ......................11 ......................12 Employees ...................... 12 ......................12 ......................12

Safe Harbor Rules for Demonstrator Usage … Rev. Proc. 2001-56......................................... Cases & Rulings ........................................................................................................................ Valuation & Reporting Usage - Prior to Issuance of Rev. Proc. 2001-56................................. Depreciation & Capitalization of Costs

Buildings, Building Construction Costs & Cost Segregation Studies....................................... Equipment & Cost Segregation Studies .................................................................................... Equipment - Small Cost Purchases............................................................................................ Service Bay Areas ..................................................................................................................... Domestic Production Activities Deduction - Section 199 .............................................................. E-Commerce ................................................................................................................................... E-Filing ........................................................................................................................................... Electronic Federal Tax Payment System (EFTPS) ......................................................................... Energy Audits ................................................................................................................................. Factory/Manufacturer Assistance & Incentive Program Payments ................................................ Franchise Litigation ........................................................................................................................ Gross Profit Elimination From Internals......................................................................................... Hobby Losses vs. Business “For Profit” Activities ........................................................................ Intangibles … Goodwill … Non-Compete Agreements.................................................................

......................13 ......................13 ......................14 ......................14 ......................14 ......................14 ......................14 ......................14 ......................15 ......................15 ......................15 ......................15 ......................15 ......................16

(continued)

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 2

I.

ACCOUNTING & TAX ISSUES

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