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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

ACCOUNTING & TAX ISSUES (continued) Inventories Changes In Accounting Methods - Inventories Not on LIFO ............................................................ Classic Cars ........................................................................................................................................ Cost Determinations Elimination of Trade Discounts and Advertising Fees & Expenses From Cost ........................... Lower of Cost or Market (LCM) Writedown Valuations ............................................................. UNICAP - Inventory Cost Capitalization Requirements (Section 263A) - See Section II. Last-In, First-Out (Dollar-Value) Inventory Valuation Method … LIFO Financial Statement Conformity Requirements ............................................................................ 2009 Year-End Planning for Dealers............................................................................................ Changes in LIFO Inventory Accounting Methods........................................................................ Combining LIFO Pools (Vehicle-Pool Method) … Rev. Proc. 2008-23...................................... New & Used Vehicles - General................................................................................................... Reserve Recapture Taxes in Changing From “C” Corporation To “S” Corporation Status ......... Termination of LIFO Election & Other LIFO Recapture Issues................................................... Parts & Accessories Inventories - Use of Replacement Cost Method for Valuing P&A Inventories Leasing & Terminal Rental Adjustment Clauses (TRACs)..................................................................... Legal - Professional Fees, Deductibility of.............................................................................................. Like-Kind Exchanges - Section 1031 ...................................................................................................... Loaner Vehicles ....................................................................................................................................... Loans to Dealer-Shareholder & Constructive Dividend Issues ............................................................... Meals & Entertainment Substantiation - Section 274(d) ......................................................................... Net Operating Loss (Carrybacks) ............................................................................................................ Personal Holding Companies................................................................................................................... Prepaid Expenses ..................................................................................................................................... Producer Owned Reinsurance Companies (PORCs) - Including Vehicle Service Contracts (VSCs) ..... Rebate Coupons ....................................................................................................................................... Recovery of Legal Fees From IRS .......................................................................................................... Schedule M-3 … Reconciliation of Book-Tax Differences ................................................................... Sec. 401(k) Plan Contributions Withheld from Employees, Remittance to Plan Administrators............ Sec. 531 Penalty Tax on Unreasonable Accumulation of Earnings ........................................................ Settlements & Awards ............................................................................................................................. Spin-Offs & Split-Offs - Section 355 ......................................................................................................

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