X hits on this document

190 views

0 shares

0 downloads

0 comments

33 / 64

II.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 33

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

GENERAL & PRE-TAM ARTICLES (MID-2007 & BEFORE)

Sec. 263A Cost Cap Update..........................................................................................June, 2007..................pg. 4

NADA’s Letter to the IRS … 2007............................................................................. IRS Automotive Alert! on Sec. 263A........................................................................... 2006 AICPA Auto Dealership Conf. IRS MVTA Update Comments ........................ Are CPAs Oversimplifying the “Simplified” Resale Method? … Determining

..June, 2007..................pg. 5 ..June, 2007..................pg. 8 ..December, 2006.........pg. 15

Amounts to Be Capitalized & Avoiding Capitalizing Unnecessary Amounts......PG. Section 263A Issues, Including “Producer” vs. “Retailer” Status for Dealerships ..... Should Auto Dealerships Be Treated as “Producers” or as “Retailers” under Sec. 263A?...

Some Technical Background Basics...................................................................... A Plea for Simplicity … A Long Time Ago ............................................................... A Practical Alternative Calculation for the Parts Department Handling Costs........... 2004 NADA Workshop Summary Report .................................................................. Rev. Proc. 94-49: Last Chance Relief to Adopt Cost Cap Without Penalty .............. Regulations Finalized for 1994 and Historic Absorption Ratio Method..................... Simplified Resale Method ........................................................................................... Dilemma for CPAs and Dealers Not Complying with Section 263A.......................... Sec. 263A Sample Computation........................................................................... PG

..December, 2006.........pg. 20 ..September, 2006 ........pg. 9

..March, 2006...............pg. 3 ..March, 2006...............pg. 6 ..March, 2006...............pg. 10 ..March, 2006...............pg. 12 ..March, 2004...............pg. 6 ..December, 1994.........pg. 9 ..December, 1994.........pg. 10 ..December, 1994.........pg. 14 ..December, 1994.........pg. 2 ..December, 1994.........pg. 12

Document info
Document views190
Page views191
Page last viewedFri Dec 09 12:15:02 UTC 2016
Pages64
Paragraphs1892
Words27464

Comments