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V.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 41

TIMELINES & PRACTICE GUIDES (continued)

PRACTICE GUIDES BY SPECIFIC TOPIC OR ISSUE (continued)

Demonstrator Vehicles Rev. Proc. 2001-56 New IRS Guidelines for Valuing Demo Use…At A Glance ....PG .. Sample Letter on IRS Safe Harbor Demonstrator Usage Rules ........................... PG... Calculation of Whether Demo Use Is Considered Limited.................................. PG... IRS-Approved Demo Plan Language ... Full Exclusion Method ......................... PG... IRS-Approved Demo Plan Language ... Partial Exclusion Method .................... PG... Sample Demonstrator Agreement (Note: Superceded by Rev. Proc. 2001-56).... PG .. Sample Demonstrator Agreement (Note: Superceded by Rev. Proc. 2001-56).... PG... Domestic Production Activities Deduction (Sec. 199) … At A Glance..................... PG... Hobby Losses - Considerations in Evaluating Exposure to Disallowance of Losses for Activities Not Engaged in for Profit............................................................... PG .. IRS Lifestyle & “Economic Reality” Audit Questions Raising a Controversy ......... PG... LIFO Financial Statement Conformity Requirements Calendar Year Dealerships (Flowchart) ...............................................................PG... Fiscal Year Dealerships (Flowchart).................................................................... PG... One Man’s Game Plan: A Study in Dealer Entity Structuring .................................PG... Personal Holding Company Status/Classification Worksheet ................................... PG... PORCs … One-Size-Fits-All Disclosure Statement … Reg. Sec. 6011-4T/Form 8886 ..... PG .. Sample Filled-In Form 8886 for 2003 Returns ....................................................PG... Checklist for Evaluating PORC Exposure to IRS Attack..................................... PG .. Related Finance Companies (RFCs)Checklist........................................................... PG... RFC Checklist of Substance vs. Form Factors..................................................... PG... Sch. M-3 … Action Plan for Complying with New Reporting Requirements .........PG... Safeguarding Customer Information - Dealership Requirements for Compliance .... PG... Technicians’ Tool Accountable Plans & Sec. 62(c) - Considerations in Evaluating Exposure........PG... Service Technician Tool Plans - Considerations in Evaluating Exposure ........... PG... UNICAP - Sec. 263A Inventory Cost Capitalization Rules for Automobile Dealers IRS Moratorium on Raising Sec. 263A Issues Urges Dealerships to File Forms 3115 The Case Against Dealerships “Jumping the Gun” to Change 263A Methods at this Time … Some (Random) Thoughts.................................................... PG... Determining Amounts to Be Capitalized& Avoiding Capitalizing Unnecessary Amounts.....PG... Sample Computation ............................................................................................ PG... TAM 200736026 … Can Your Dealership Get a Better Cost Cap Result? ......... PG... Used Vehicle Inventories … Year-End Writedown Documentation Worksheet....... PG... Vehicle Service Contracts Checklist for Issues & Problem Areas ....................... PG... Worker Classification … Employee vs. Independent Contractor Status..............PG...

December, 2001.........pg. 5 December, 2001.........pg. 3 December, 2001.........pg. 11 December, 2001.........pg. 20 December, 2001.........pg. 22 December, 2000.........pg. 4 September, 1995 ........pg. 17 December, 2005.........pg. 15

September, 2002 ........pg. 16

June, 1995..................pg. 12

September, 1995 ........pg. 22 September, 1995 ........pg. 23 September, 1996 ........pg. 11

June, 2002..................pg. 30 December, 2002.........pg. 24 December, 2003.........pg. 20 December, 2002.........pg. 26 December, 2000.........pg. 15 September, 1996 ........pg. 27

June, 2004..................pg. 24 September, 2003 ........pg. 4

June, 2005..................pg. 45 September, 2000 ........pg. 12

Year-End, 2009..........pg. 22 December, 2006.........pg. 20 December, 1994.........pg. 12 September, 2007 ........pg. 38 Mid-Year, 2009 .........pg. 40 September, 1999 ........pg. 14

March, 1995...............pg. 22

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