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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 21

ACCOUNTING & TAX ISSUES (continued)

LOANS TO DEALER-SHAREHOLDER & CONSTRUCTIVE DIVIDEND ISSUES

One Dealership Family’s Consistent Losses to the IRS in its 10-Year War Over Constructive Dividends & Other Questionable Transactions*............................. At A Glance … The Cordes Saga ................................................................................. IRS Audit Guide on Shareholder Loans vs. Constructive Dividends*.............................. At a Glance.................................................................................................................... 12 Critical or Key Factors ............................................................................................. Checklist for Identifying Problem Areas.............................................................. PG... Disguised Dividends Lurking in Related Party Transactions........................................ “Advances” from Offshore PORC to Dealer Are Taxable Dividends … W. F. McCurley Horse Operations: IRS Tells Dealership: “Quit Horsin’ Around” with Equine Assets*.... Loans TO … And … FROM Shareholders (From Used Car Audit Guide)*...................... The Out-Of-Control (Unreasonable) Dealer Receivable … Yarbrough Olds Cadillac, et al... The Ominous 8 Issues, Constructive Dividends and Fraud........................................... Factors the Tax Court Considered................................................................................. The Darker Side: Fraud Additions to Tax .................................................................... Checklist for Identifying Possible Loan-Constructive Dividend Problem Areas ...... PG .. Constructive Dividends Come in All Sizes, Shapes & From All Angles .................. PG ..

June, 2003..................pg. 11 June, 2003..................pg. 12 June, 2001..................pg. 14 June, 2001..................pg. 15 June, 2001..................pg. 16 June, 2001..................pg. 20 June, 2001..................pg. 22 September, 1997 ........pg. 30

March, 1997

...............pg. 26

September, 1996 ........pg. 21 December, 1995.........pg. 3 December, 1995.........pg. 5 December, 1995.........pg. 9 December, 1995.........pg. 14 December, 1995.........pg. 10 December, 1995.........pg. 12

MEALS & ENTERTAINMENT SUBSTANTIATION - SECTION 274(d)

Tax Court Denies Car Salesman’s Unsubstantiated Business Expenses…Kevin O’Brien ......... Salesman’s “Diary” Strongly Upsets Everybody’s Stomach …Raymond Strong ..............

September, 2000 ........pg. 3

June, 1997..................pg. 7

NET OPERATING LOSS (CARRYBACKS)

Tax Refunds May Be Larger under Year-End WHBA Change in Tax Law (Watch Out #7)... More on Tax Relief Afforded by the 9/11/2001 Legislation (Watch Out #2)* .................. Recent Tax Relief (Job Creation and Worker Assistance Act of 2002) May Require

Year-End, 2009..........pg. 6 June, 2002..................pg. 2

Amended Returns … Extended Carryback Period for Net Operating Losses...............

March, 2002...............pg. 5

PERSONAL HOLDING COMPANIES

Metro Leasing & Development Corp. … A Really Good Case Study ............................... Personal Holding Company Status/Classification Worksheet ................................... PG ..

June, 2002..................pg. 12 June, 2002..................pg. 30

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