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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 25

ACCOUNTING & TAX ISSUES (continued)

SETTLEMENTS & AWARDS

Dealer Fully Taxed on Proceeds from Franchise-Related Settlement: Wade H. Gr in III*.........March, 2001...............pg. 18

Possible Implications for Dealers in Transition* ..........................................................March, 2001...............pg. 20

SPIN-OFFs & SPLIT-OFFs - SECTION 355

Tax-Free Spin-Offs and Split-Offs for Dealerships Over 5 Years Old*.............................September, 1998 ........pg. 4

Corporate Business Purposes for Spin-Offs, Split-Offs & Split-Ups* ...............................September, 1998 ........pg. 12

LTR 9829050: A Tax-Free Split-Off to Settle Shareholder Disputes*..............................September, 1998 ........pg. 14

LTR 9616023: A Tax-Free Spin-Off to Reduce Inventory Financing Costs* ...................September, 1998 ........pg. 17 LTR 8712043: A Tax-Free Split-Off to Satisfy the Factory…A Project 2000 Precursor* September, 1998 ........pg. 20

LTR 9522036: A Tax-Free Split-Off to Separate Parents from Their Children*...............September, 1998 ........pg. 23 Rev. Rul. 75-337: A Tax-Free Split-Off to Protect a 70-Year Old Dealer’s Franchise*...September, 1998 ........pg. 24

TAX RETURN PENALTIES & DISCLOSURES - PREPARER PENALTIES, TAXPAYER (ACCURACY-RELATED) PENALTIES, ETC.

ALL TAX RETURNS - SECTION 6662 & 2007 AMENDMENTS TO SECTION 6694

Standard for Tax Return Preparer Penalties Is Relaxed - But, There’s More (Watch Out #10).....Year-End, 2008..........pg. 7

Standard for Undisclosed Positions & “Substantial Authority” under Sec. 6662....Year-End, 2008. Stricter Standards for Avoidance of Preparer Penalties Require More Due Diligence Small Business & Work Opportunity Act of 2007 … Amendments to Section 6694 .... December, 2007

.........pg. 7

.........pg. 24

N o t i c e s 2 0 0 8 - 1 1 , - 1 2 , - 1 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

D e c e m b e r , 2 0 0 7

.........

p g . 2 4

FIN 48 … Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48)

  • Accounting for Uncertainty in Income Taxes

Fin 48 Postponement of Effective Date (Watch Out #7)...............................................December, 2007.......pg. 5

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