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IX.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 56

FINDING LISTS - IRS Documents & Publications (continued)

COORDINATED ISSUE PAPERS (CIPs) & TASK FORCE ALERTS

Covenants Not to Compete (February, 1996).....................................................................March, 1996...............pg. 19

Depreciable Life for Dealership Service Bays (March, 2000)............................................September, 2000 ........pg. 18

Service Technician Tool Reimbursements (June, 2000) ........

............................................September, 2000 ........pg. 6

CIP … Generally Negative on Tool Plan Payments to Auto Dealer Service Technicians .June, 2005..................pg. 22

IRS Task Force Alert Advises Tool Plans to “Take a Cautious Approach”

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

M i d - Y e a r , 2 0 0 8

.........

p g . 4 9

IRS Revised Coordinated Issue Paper Hammers Employee Tool Plans (July, 2008) .......Mid-Year, 2008 .........pg. 50

FIELD SERVICE ADVICE MEMORANDA … BEFORE 1999

1999-953 …

Dealer Off-Shore Reinsurance Arrangements Get Favorable Guidance ..September, 1999

........pg. 17

1999-1161 … Ad Association Payments: Not Deductible by Dealers until the Year

When Economic Performance Occurs.......................................................September, 1999

........pg. 3

FIELD SERVICE ADVICE MEMORANDA … AFTER 1998

199940002 … Service Technician Tool Rental & Reimbursement Plans - Part 2 ............December, 1999.........pg. 10 200127004 … Two FSAs Shed More Light on IRS Objections to Plans..........................June, 2005..................pg. 33 ..........................September, 2001 ........pg. 6

200132003 … Two FSAs Shed More Light on IRS Objections to Plans..........................June, 2005..................pg. 34 ..........................September, 2001 ........pg. 6

IRS FACT SHEETS

2003-16 …

IRS Emphasizes Form 8300 Reporting & Proper Behavior ..........................

.........September, 2003 ........pg. 7

ILM … IRS LEGAL MEMORANDA

199917011 … Technician Tool Rental & Reimbursement Programs ........................

........................................................................................................... 199921003 … Technician Tool Rental & Reimbursement Programs ........................

......................... 199921045 … Cost Segregation Studies Maximize Depreciation Opportunities....... 199952010 … There’s No Such Thing as an Expenditure Too Small to Capitalize .. 200006005 … Technician Tool Rental & Reimbursement Programs ........................

  • IRS Hammers Dealer’s Technician Tool Reimbursement Plan.........

200006005 … IRS Issues Negative Opinion on Service Tech Tool Plans................. 200221010 … Inadequate Disclosure of LLC Interest in Gift Tax Return Fails

........June, 2005..................pg. 37 ........June, 1999..................pg. 3 ........June, 2005..................pg. 37 ........June, 1999..................pg. 3 ........September, 2000 ........pg. 14

........March, 2000...............pg. 5 ........June, 2005..................pg. 36 ........March 2000................pg. 6 ........September, 2000 ........pg. 4

to Start Statute of Limitations............................................................ 200745018 … Tool Reimbursement Plan is a Nonaccountable Plan ......................... 200935024 … Year-End Planning for Dealers on LIFO............................................

  • IRS Guidance on Section 481(a) Adjustment Issues .........................

........March, 2003...............pg. 18 ........December, 2007.........pg. 34 ........Year-End, 2009..........pg. 34 ........Year-End, 2009..........pg. 35

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