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IV.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 38

GENERAL TAX PLANNING FOR DEALERS & DEALERSHIPS (continued)

DEALERSHIP CONTINUITY, RESTRUCTURING, EXPANSION & OTHER PLANNING (continued)

T a x - F r e e S p i n - O f f s a n d S p l i t - O f f s f o r D e a l e r s h i p s O v e r 5 Y e a r s O l d * . . . . . . . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 1 9 9 8 . . . . . . . . p g . 4

C o r p o r a t e B u s i n e s s P u r p o s e s f o r S p i n - O f f s , S p l i t - O f f s & S p l i t - U p s * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 1 9 9 8 . . . . . . . . p g . 1 2

LTR 9829050: A Tax-Free Split-Off to Settle Shareholder Disputes* ........................September, 1998 ........pg. 14 LTR 8712043: A Tax-Free Split-Off to Satisfy the Factory…A Project 2000 Precursor*....September, 1998 ........pg. 20 LTR 9522036: A Tax-Free Split-Off to Separate Parents from Their Children*........September, 1998 ........pg. 23 Rev. Rul. 75-337: A Tax-Free Split-Off to Protect a 70-Year Old Dealer’s Franchise * ......September, 1998 ........pg. 24

One Man’s Game Plan: A Study in Dealer Entity Structuring *

............................. PG ..September, 1996 ........pg. 11

ENTITY CHOICES … C, S, LLC

Watch Basis in S Corps for Purposes of Deducting Losses in 2008 (Watch Out #9) ........Year-End, 2008..........pg. 6 Form 709 Alert if You’re Preparing Gift Tax Returns for 2003 (Watch Out #5)...............December, 2003.........pg. 2

Inadequate Disclosure of LLC Interest in Gift Tax Return

Fails to Start Statute of Limitations *............................................................................March, 2003...............pg. 18 C, S, LLP or LLC … Which Should a Dealership Be? ......................................................December, 1996.........pg. 20 S Corp. Dealership Converting to LLC/“Partnership” Avoids LIFO Recapture Tax*......December, 1996.........pg. 26

S Corp. Rule Changes in 1997 of Special Interest to Dealer Advisors .....

....................December, 1996.........pg. 29

Comparison of LLCs with Other Entities...................................................................... One Man’s Game Plan: A Study in Dealer Entity Structuring* ............................... PG ..

December, 1996.........pg. 30 September, 1996 ........pg. 11

INDIVIDUAL INCOME TAX RETURNS & PLANNING

Some Items to Watch Out for In Preparing 1040s for Your Dealers & Other Clients ....... Proposed Revenue Procedure Will Mean Trouble … Before Disclosing Any Tax Return

December, 2005.........pg. 5

Information, Read Notice 2005-93 First ....................................................................... Year-End Tax Planning Opportunities Letter for Dealer Clients …*

December, 2005.........pg. 6

Reduced Tax Rates for Qualified Dividend Income ............................................ PG... 2004 NADA Workshop Summary Report … JGTRRA Changes....................................... Enhancing Client Relationships by Explaining Their Tax Savings from

September, 2004 ........pg. 8

March, 2004...............pg. 4

Reduced Tax Rates for Qualified Dividend Income … 5%-15% Preferential Rates under JGTRRA - A Practice Development Opportunity … 4 Case Studies .................. W.J. De Filipps’ Seminar Outline … JGTRRA Rate Reductions & Other Changes...........

March, 2004...............pg. 19 September, 2003 ........pg. 18

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