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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 24

ACCOUNTING & TAX ISSUES (continued)

REBATE COUPONS

Dealership Denied Accrual Basis Deduction Upon Issuance of Rebate Coupons - Spitzer Columbus, Inc. ..............................................................................................

....September, 1995 ........pg. 8

RECOVERY OF LEGAL FEES FROM IRS

Recovery of Legal Fees When IRS is Unreasonable … Section 7430 & Beaver Bolt ...

....March, 1997...............pg. 24

SCHEDULE M-3 … RECONCILIATION OF BOOK-TAX DIFFERENCES

Schedule M-3 … Draft for 2005 … Continuously Evolving.......................................... Schedule M-3 … Is It Really a Problem for Dealership CPAs? (Watch Out #4)........... New Schedule M-3 … Draft as of October 25, 2004 … Closer to the Final Version .... New Schedule M-3 for 2004 … More Tax Return Detail Work & Disclosure* ............

Lifting the Veil of Obscurity … Transparency and the IRS’ Great Expectations .... At A Glance, Practitioner Comments & Comparison of 1st and 2nd Drafts of Sch. M-3

....September, 2005 ........pg. 16

.... March, 2005

...............pg. 3

....December, 2004.........pg. 16 ....June, 2004..................pg. 2 ....June, 2004..................pg. 3 ...June, 2004..................pg. 6

Draft of Final Version … July 7, 2004..........................................................................June, 2004..................pg. 14

IRS Guidance for Completing Schedule M-3 and Frequently Asked Questions (FAQs)....June, 2004..................pg. 20

Timing Differences, Income-Loss Items & Expense & Deduction Items ...............June, 2004..................pg. 17

Action Plan for Complying with New Schedule M-3 Reporting Requirements .. PG...June, 2004..................pg. 24

SEC. 401(k) PLAN CONTRIBUTIONS WITHHELD FROM EMPLOYEES, REMITTANCE TO PLAN ADMINISTRATORS

Dealerships Must Promptly Remit Section 401(k) Plan Contributions Withheld from Employees Dept. of Labor Enforcement Letter ...............................................................................December, 2007.........pg. 26

IRS & Prohibited Transactions Problems - Form 5330 Filings.....................................December, 2007.........pg. 29

Revenue Ruling 2006-38 … Computation of First Tier (15%) Prohibited Transaction Excise Tax (Sec. 4975) When Payments to the Plan Are Not Timely Remitted .....December, 2007

.........pg. 32

SEC. 531 PENALTY TAX ON UNREASONABLE ACCUMULATION OF EARNINGS

Metro Leasing & Development Corp. … A Really Good Case Study Metro’s Liability for Penalty Tax on the Unreasonable Accumulation of Earnings* ...June, 2002..................pg. 24

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