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V.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 42

TIMELINES & PRACTICE GUIDES (continued)

YEAR-END DEALERSHIP TAX RETURN COMPLIANCE & PLANNING OPPORTUNITIES CHECKLIST

Dealership Summary.................................................................................................. PG...December, 2004.........pg. 23

Cash Transactions Reporting ..................................................................................... PG...December, 2004.........pg. 23

Inventories, Proper Recording at Cost....................................................................... PG...December, 2004.........pg. 23

New Vehicles, LIFO Matters, Inventories & Operations, VSCs, PORCs ................. PG...December, 2004.........pg. 24

Used Vehicles Inventories & Operations................................................................... PG...December, 2004.........pg. 25

Parts & Accessories, Inventories & Operation Section 263A Cost Capitalization (UNICAP)

s......................................................... PG...December, 2004.........pg. 25 ........................................................... PG...December, 2004.........pg. 26

Fixed Assets … Buildings, Equipment, Depreciation & Cost Segregation Studies...... PG...December, 2004.........pg. 26

Pre-Paid Expenses, Intangibles, Goodwill, etc. ......................................................... PG...December, 2004.........pg. 27

Other Expenses, Including Employee Benefits.......................................................... PG...December, 2004.........pg. 27

Possible Unrelated Business Activities...................................................................... PG...December, 2004.........pg. 28 Demonstrator Vehicles Provided to Employees ........................................................ PG...December, 2004.........pg. 28 Deductions for Payments to Shareholders, Constructive Dividends & Shareholder Loans......PG...December, 2004.........pg. 28

Shareholder Equity, Retained Earnings, Capital Stock Transfers.............................. PG...December, 2004.........pg. 29

Alternative Minimum Tax …Form 4626................................................................... PG...December, 2004.........pg. 29

Net Operating Losses.......................................................... Corporate Minutes, Recordkeeping, Record Retention, etc

....................................... PG...December, 2004.........pg. 30 ....................................... PG...December, 2004.........pg. 30

“Retroactive” Tax Planning for Last Year

................................................................. PG...December, 2004.........pg. 30

Other Planning Considerations Not Covered Elsewhere ........................................... PG...December, 2004.........pg. 31

Action Plan ................................................................................................................ PG...December, 2004.........pg. 31

PRACTICE DEVELOPMENT SUGGESTIONS FOR CPAS WITH AUTO DEALERSHIP PRACTICES

Take Your Practice to Another Level by Becoming (More) Familiar with State Dealer Franchise Law (Watch Out #6)........................................................ PG...December, 2006.........pg. 8

Opportunities for CPAs Involved with Dealer - Factory Conflicts ........................... PG...December, 2006.........pg. 40

Sample Letter for Dealer Clients Discussing Year-End Tax Planning Opportunities

Reduced Tax Rates for Qualified Dividend Income ............................................ PG...September, 2004 ........pg. 8 Accountable Plans for Reimbursing Service Technicians for Using Their Tools ......PG...September, 2004 ........pg. 9 Accelerated Deduction Bene its by Changing to Favorable Tax Accounting Methods.....PG...September, 2004 ........pg. 10

A Seminar Outline for Your Staff & Auto Dealer Clients … Tax Strategies & IRS Activities Update for Auto Dealers..................

.................. PG...September, 2003 ........pg. 16

How Much Are You Investing in Your Niche?......................................................... PG...June, 1996..................pg. 3

Project 2000 Dealer Downsizing Survival Suggestions & Practice Opportunities.... PG...June, 1996..................pg. 13

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