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II.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 32

UNICAP - UNIFORM INVENTORY COST CAPITALIZATION REQUIREMENTS (SECTION 263A) (continued) IRC Section 263A: Capitalization & Inclusion of Certain Expenses in Inventory Costs

TAM 200736026 (SEPTEMBER 2007)

TAM 200736026: Application of Inventory Cost Capitalization Rules to Automobile Dealerships My Personal Odyssey (Watch Out #3) ....................................................................September, 2007 ........pg. 2

A Plea for Practical Guidance … 20 Years Ago......................................................September, 2007 ........pg. 4

Overview of TAM 200736026

......................................................................................

S e p t e m b e r , 2 0 0 7

........

p g . 8

Questions & Ramifications ................................................................... Facts: Activities & Operations of the Dealership Subject to the TAM

...................September, 2007 ........pg. 11 ...................September, 2007 ........pg. 12

Summary of 3 General Issue Areas Addressed by TAM

.........................................September, 2007 ........pg. 14

Issue-by-Issue … Discussion & Analysis of the 12 TAM Issues Production & Handling Activities (6 Issues).........................

.............................September, 2007 ........pg. 17

Retail Sales Facility (3 Issues)

On-Site Sales vs. Off-Site Sales.................................................................. Dual-Function & Off-Site Storage Facilities............................................... Identification & Allocation of Costs (3 Issues) Purchasing, Storage & Handling................................................................. Mixed Service Costs & Simplified Service Cost Method ........................... Acceptable Method(s) of Accounting for Cost Cap.................................... IRS Information Document Requests (IDRs) ........................................................ Selected Definitions, Allocation Rules & de minimis Exceptions ......................... Analysis of Selected Sec. 263A Regulations General Allocation Formula (Without Historic Absorption Ratio Election ..... Example 1 - Taxpayer Using FIFO Inventory Method..................................... Example 2 - Taxpayer Using Dollar-Value LIFO Inventory Method .............. Selected Regulation Examples - Simplified Resale Method.................................. Practice Guide … Can Your Dealership Get a Better Cost Cap Result? ....... PG.

..September, 2007 ........pg. 27 ..September, 2007 ........pg. 27

..September, 2007 ........pg. 28 ..September, 2007 ........pg. 30 ..September, 2007 ........pg. 31 ..September, 2007 ........pg. 24 ..September, 2007 ........pg. 26

..September, 2007 ........pg. 34 ..September, 2007 ........pg. 36 ..September, 2007 ........pg. 37 ..September, 2007 ........pg. 34 ..September, 2007 ........pg. 38

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