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IV.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 37

GENERAL TAX PLANNING FOR DEALERS & DEALERSHIPS

DEALER GIFT & ESTATE PLANNING

2005 AICPA National Auto Dealership Conference - Presentation Summary.... Form 709 Alert if You’re Preparing Gift Tax Returns for 2003 (Watch Out #5)

...............December, 2005.........pg. 22 ...............December, 2003.........pg. 2

Inadequate Disclosure of LLC Interest in Gift Tax Return

Fails to Start Statute of Limitations*.............................................................................March, 2003...............pg. 18 De Filipps 4th Annual CPA-Auto Dealership Niche Conference - Presentation Summaries V a l u i n g D e a l e r s h i p s i n t h e T r e n c h e s * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 2 0 0 1 . . . . . . . . p g . 1 0

What’s a Franchise Worth?*.........................................................................................September, 2001 ........pg. 13 Indirect Gifts … Marie Bies v. Comm. ...............................................................................December, 2000.........pg. 3 Gift Reporting Update & Revenue Procedure 2000-34......................................................December, 2000.........pg. 3 Final Regulations Tell How Adequate Disclosure Will Prevent IRS

from Revaluing Prior Gifts *............

...............................................................................March, 2000...............pg. 12

Adequate Disclosure Requirements ..............................................................................March, 2000...............pg. 18

Qualified Appraisal and Appraiser Standards ...............................................................March, 2000...............pg. 19

Suggestions for Working with the New Adequate Disclosure Standards ............ PG...March, 2000...............pg. 20

Examples of (In)Adequate Disclosures.........................................................................March, 2000...............pg. 22

Effective Date Rules......................................................................................................March, 2000...............pg. 24 Preliminary vs. Final Regulations .................................................................................March, 2000...............pg. 25

1998 NADA Workshop Summary Report..........................................................................March, 1998...............pg. 18

Gifting Dealership Stock & Other Assets: Amending Prior Gift Tax Returns

to Claim Larger Discounts and Tax Benefits … LTR 9718004....................................June, 1997..................pg. 11

Gifting Dealership Stock … IRS Change in Reporting Valuation Discounts on Forms 709........March, 1997

...............pg. 3

Project 2000: What CPAs Say About Dealership Valuations*..........................................June, 1996..................pg. 21

1995 NADA Workshop Summary Report..........................................................................March, 1995...............pg. 4

DEALERSHIP CONTINUITY, RESTRUCTURING, EXPANSION & OTHER PLANNING

Will the Dealership Survive as a Family Enterprise? (2004 AICPA Conf. Report)..........December, 2004.........pg. 6 Larry Miller’s Practical Approach to Dealership Acquisitions (2004 AICPA Conf. Report)......December, 2004.........pg. 6

IRS Treats Dealer’s Acquisition of a New Franchise As an “Expansion” of his Existing Business in Revenue Ruling 2003-18....................March, 2003

...............pg. 10

De Filipps 4th Annual CPA-Auto Dealership Niche Conference - Presentation Summaries V a l u i n g D e a l e r s h i p s i n t h e T r e n c h e s * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 2 0 0 1 . . . . . . . . p g . 1 0

What’s a Franchise Worth?*.........................................................................................September, 2001 ........pg. 13

Disguised Payments for Dealer’s Benefit after Dealership Restructuring Were Really

Taxable Income to the Dealer from a Sale … Henry Misle v. Comm. ..........................December, 2000.........pg. 3

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