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IX.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 57

FINDING LISTS - IRS Documents & Publications (continued)

ITA … IRS TECHNICAL ASSISTANCE MEMORANDA

199932007 … Dealer Off-Shore Reinsurance Arrangements Get Favorable Guidance ..September, 1999 ........pg. 17

LMSB (LARGE & MID-SIZE BUSINESS DIVISION) DIRECTIVES

LMSB-4-0909-035 … IRS Moratorium on Raising Sec. 263A Issues Urges Dealerships to File Forms 3115 to Change Their Accounting Methods .........Year-End, 2009..........pg. 14

LMSB-04-1007-069 … IRS Concern Over Possible Abuse of Capital

Contribution Provision … (Watch Out #5) ................................. .......................................... IRS Audit Discussion Agendas, Agreements & Initiatives Used by the IRS LMSB Division.............................................

December, 2007.........pg. 5

September, 2006 ........pg. 4

LETTER RULINGS (INCL. TECHNICAL ADVICE MEMORANDA) … AFTER 1998

199906037 …Used Car Dealer Hit with Back-Up Withholding for Not Filing 1099........ 199909002 …IRS Gives Green Light … But No Real Direction … to BHPH Sales

March, 1999...............pg. 12

of Sub-Prime Notes to Unrelated Loan Servicing Companies............... 199909003 …IRS Gives Green Light … But No Real Direction … to BHPH Sales

March, 1999...............pg. 8

of Sub-Prime Notes to Unrelated Loan Servicing Companies............... 199911044 …IRS Gives Advice on Dealer LIFO Pooling Under the

March, 1999...............pg. 8

Alternative LIFO Method ...................................................................... 199924001 …Dealer Off-Shore Reinsurance Arrangements Get Favorable Guidance .... 200119039 …Dealer Reinsurance Company Arrangements…Favorable Developments.. 200120001 …More on BHPH Dealer Sales of Notes to Loan Servicing Company .......... 200218034 …IRS Rules Favorably for Some Oldsmobile Dealers ................................... 200243057 …Used Car Dealer’s Not-So-Charitable Car Donation Arrangement Disallowed.. 200450005 …Passenger Autos & SUVs Are “Like-Kind” Sec. 1031 Property (Watch Out #10)... 200453012 …IRS TAMs on PORCs Now Say They’re OK (Watch Out #3) ...................

  • PORC & Insurance Arrangements in Two TAMs … Are Not Shams .......

  • Favorable Rulings on Reinsurance Programs by the IRS ................................

200453013 …IRS TAMs on PORCs Now Say They’re OK (Watch Out #3) ...................

  • PORC & Insurance Arrangements in Two TAMs … Are Not Shams .......

  • Favorable Rulings on Reinsurance Programs by the IRS ....................................

200501016 …Cash Transaction Reporting........................................................................ 200736026 …Sec. 263A Application of Inventory Cost Capitalization Rules to Auto Dealers. 200736026 …Dealership UNICAP Issues Addressed in TAM 200736026 ..................... 200930029 …IRS LTR Approves a “Tool Reimbursement Plan” ....................................

June, 1999..................pg. 2 September, 1999 ........pg. 17

June, 2001.

.................pg. 2

June, 2001..................pg. 3 March, 2002...............pg. 12 March, 2003...............pg. 21 March, 2005...............pg. 6 March, 2005...............pg. 2 March, 2005...............pg. 18 March, 2005...............pg. 24 March, 2005...............pg. 2 March, 2005...............pg. 18 March, 2005...............pg. 24 June, 2006..................pg. 28 September, 2007 ........pg. 8 Mid-Year, 2008 .........pg. 17 Year-End, 2009..........pg. 38

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