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III.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 35

USED VEHICLES & BUY-HERE, PAY-HERE (BHPH) DEALERS (continued)

BUY-HERE, PAY-HERE (BHPH) OPERATIONS & RELATED FINANCE COMPANIES (RFCs)

Resurgence in Buy-Here, Pay-Here (BHPH) Activity (Watch Out #10). Static Pool Analysis … One of the Keys to Greater BHPH Profitability

...........................Mid-Year, 2009 .........pg. 4 ...........................June, 2007..................pg. 24

BHPH Dealer Note/Loan Portfolio Presentation (Sample Formats) BHPH Industry Trends & Benchmarks ................................................

.............................June, 2007..................pg. 27 ..............................June, 2007..................pg. 22

The IRS at the National Buy-Here, Pay-Here Conference............................................June, 2007..................pg. 23

BHPH Dealers … Form 1099-C The Debt Discharge Reporting Dilemma

.......................March, 2007...............pg. 7

BHPH Dealers Face Special Problems in Meeting Their Cash Reporting Responsibilities...June, 2006..................pg. 22

Special Rules, Definitions & Terms..............................................................................June, 2006..................pg. 24

LTR 9718003 & TAM 200501016 ............................................................................. BHPH Dealers Critical Cash Reporting Questions & Suggested Answers ...................... BHPH Tax Issues … New Resource Available (Watch Out #5)*.................................... 10 Steps to Successful BHPH Operations ........................................................................ New Financial Accounting Reporting Rules .................................................................... 10 Ways BHPH Dealers Can Improve Collections .......................................................... New Financial Reporting Rules for Automotive Finance Companies (Watch Out #7).... Form 1099-C … Reporting Requirements (Watch Out #8).............................................. More on the Use of the Cash Method by BHPH Dealers in Notice 2001-76 ................... IRS Ponders Allowing BHPH Dealers to Use the Cash Method in Notice 2001-76........ More on Used Car BHPH Dealer Sales of Notes to Loan Servicing Company ............... Related Finance Company Checklist ......................................................................... PG. 1999 AICPA Auto Dealership Conference IRS MVTA Update* .................................... How to Start and Implement Your Own Finance Company … A “How To” Resource .. IRS 13 Commandments for RFCs .................................................................................... Should a BHPH Dealer Even Bother With an RFC? Is There a $2 Million de minimis? Transfer of Notes to RFC Lacks Economic Substance … LTR 9704002 ........................ Comparing Winning & Losing RFC Structures................................................................ IRS Audit Activity: Information Document Request*....................................................

IRS Recomputation Adjustments*.................................................. Issue Development Summary* ....................................................... 7 Good Reasons to Set Up RFCs......................................................................................

..June, 2006..................pg. 28 ..June, 2006..................pg. 30 ..June, 2006..................pg. 3 ..March, 2006...............pg. 48 ..December, 2004.........pg. 14 ..December, 2004.........pg. 15 ..September, 2004 ........pg. 2 ..September, 2004 ........pg. 4

.. June, 2002

..................pg. 4

..March, 2002...............pg. 6 ..June, 2001..................pg. 3 ..December, 2000.........pg. 15 ..December, 1999.........pg. 4 ..June, 1999..................pg. 14 ..June, 1999..................pg. 15 ..June, 1997..................pg. 21 ..March, 1997...............pg. 10 ..March, 1997...............pg. 11 ..March, 1997...............pg. 12 ..March, 1997...............pg. 14 ..March, 1997...............pg. 16 . . S e p t e m b e r , 1 9 9 6 . . . . . . . . p g . 2 5

T a x I s s u e s C r e a t e d b y R F C s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 1 9 9 6 . . . . . . . . p g . 2 6

Checklist of Substance vs. Form Factors................................................................... PG ..September, 1996 ........pg. 27 LTR 9534023 Allows Deduction for Loss on Sale of Notes to Related Finance Entity ....September, 1995 ........pg. 19

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