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III.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 36

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

BUY-HERE, PAY-HERE (BHPH) OPERATIONS & UNRELATED LOAN SERVICING COMPANIES

1999 AICPA Auto Dealership Conference IRS MVTA Update* ......................................December, 1999.........pg. 4

IRS Gives Green Light in LTRs 199909002 & -003 … But No Real Direction …

to BHPH Sales of Sub-Prime Notes to Unrelated Loan Servicing Companies.............March, 1999...............pg. 8

Transfers of Sub-Prime Customers’ Notes by Used Car Dealership to Unrelated Loan Servicing Company Are “Sales” in LTR 9840001 ................................

..............December, 1998.........pg. 10

S a l e v s . F i n a n c i n g F a c t o r - b y - F a c t o r A n a l y s i s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D e c e m b e r , 1 9 9 8 . . . . . . . . . p g . 1 7

Determination of “Amount Realized” … Code, Regs. & Case Analysis.................December, 1998.........pg. 20

DONATION PROGRAMS FOR USED VEHICLES TO CHARITIES

Used Car Dealer’s Not-So-Charitable Car Donation Scheme Backfires, with Penalties … TAM 200243057...........................................................................................................March, 2003...............pg. 21 How to Do It Right: Revenue Ruling 2002-67.............................................................March, 2003...............pg. 24

IRS AUDITS & TAX ISSUES FOR USED VEHICLE DEALERS

Used Car Dealer Hit with Back-Up Withholding for Not Filing Forms 1099 in LTR 199906037 ........................................................................................................March, 1999...............pg. 12 IRS Used Car Dealers Audit Guide … Summary of April, 1996 Guide.............................September, 1996 ........pg. 18

Audit Techniques: Is It All There?

  • Where?

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

S e p t e m b e r , 1 9 9 6

........

p g . 2 0

Loans TO … And … FROM Shareholders * ...............................................................September, 1996 ........pg. 21 Used Car Write-Downs & LIFO Procedures * ............................................................September, 1996 ........pg. 23 Summary of April, 1995 DRAFT of Used Car Dealers IRS Audit Manual.................September, 1995 ........pg. 11

Income Recognition & Reporting Issues.......................................................................September, 1995 ........pg. 16

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