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IX.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 55

FINDING LISTS (continued)

CASES (continued)

Toyota Town v. Comm....Deductibility of Premiums Paid for VSC Contracts ................

................. Trans-Box Systems v. US .Sec. 62(c) Accountable (Reimbursement) Plans ..................... Trucks, Inc. v. US ..........Sec. 62(c) Accountable (Reimbursement) Plans ..................... Twin Ci y Dodge-Chrysler Dealer Reasonable Compensation ........................................... Tysinger Motor Co. v. US..Dealership Escapes Major Penalty for Not Filing Forms 8300..... West Covina Motors ........ Aggressive Dealership Deductions Disallowed…

..June, 2000..................pg. 14 ..December, 2001.........pg. 24 ..June, 2005..................pg. 35 ..June, 2005..................pg. 34 ..June, 1997..................pg. 4 ..June, 2006..................pg. 10

A Good Refresher for Some Basic Principles ........................ Whitehead, Herbert L. ...Buy-Sell Payments - Constructive Dividends.......................... Yarbrough Olds Cadillac..Loans to Dealer/Shareholder ...................................................

..Mid-Year, 2009 .........pg. 24 ..March, 2002...............pg. 9 ..December, 1995.........pg. 3

AUTOMOTIVE ALERTS (IRS MOTOR VEHICLE TECHNICAL ADVISOR)

October, 2000 … Service Contract “Overpayment” Programs May Improperly

Divert Dealership Income .................................................................. January, 2005 … Electronic Records Retention Requirements for Dealersh ps … R.P. 98-25 January, 2006 … Alternative Motor Vehicle Credits … Notice 2006-9........................... January, 2006 … Service Technicians’ Tool Reimbursement Plans … Rev. Rul. 2005-52 March, 2006 … Cash Reporting & Your Dealership … Form 8300 Questions & Answers ..March, 2006...............pg. 46 .March, 2005...............pg. 30 ..March, 2006...............pg. 33 ..March, 2006...............pg. 38 ..March, 2006...............pg. 40

  • See Updated Alert on Cash Reporting (January 2009) below.

January, 2007 … IRC Section 263A … Auto Dealership Questions & Answers .............. January, 2008 … Dealership UNICAP Issues Addressed in TAM 200736026 ................ January, 2009 …Dealership Loaner Vehicle Fleets and Depreciation............................. March, 2008 … Cost Segregation at Auto Dealerships...................................................

..June, 2007..................pg. 8 ..Mid-Year, 2008 .........pg. 17 ..Mid-Year, 2009 .........pg. 16 ..Mid-Year, 2009 .........pg. 20

J a n u a r y , 2 0 0 9

  • Cash Reporting Q&A (Updated)

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

M i d - Y e a r , 2 0 0 9

.........

p g . 2 3

January, 2009 …Tax Court Rules on Inventory Writedowns: West Covina Motors, Inc....Mid-Year, 2009 .........pg. 36

July, 2009 …

C a s h f o r C l u n k e r s T a x a b i l i t y o f P a y m e n t s t o D e a l e r s h i p s

............Year-End, 2009..........pg. 13

CHIEF COUNSEL MEMOS & NOTICES

CCM 200825044 … Chief Counsel Memo on Combining LIFO Pools.............................Year-End, 2008. CC-2006-013 … What’s Wrong with the TAM Process & How the Generic Legal Advice Memorandum (GLAM) … May Be More Effective ............................September, 2006

.........pg. 46

........pg. 15

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