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IX.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 58

FINDING LISTS - IRS Documents & Publications (continued)

LETTER RULINGS (INCL. TECHNICAL ADVICE MEMORANDA) … BEFORE 1999

8 7 1 2 0 4 3 A T a x - F r e e S p l i t - O f f t o S a t i s f y t h e F a c t o r y A P r o j e c t 2 0 0 0 P r e c u r s o r . . . S e p t e m b e r , 1 9 9 8 . . . . . . . . p g . 2 0 ...................September, 1994 ........pg. 22 9417028 … Tax Treatment of Vehicle (Extended) Service Contracts (VSCs)

9522002 … No Write-Downs of Demonstrator Vehicles at Year-End ..............................June, 1995..................pg. 3 9 5 2 2 0 3 6 A T a x - F r e e S p l i t - O f f t o S e p a r a t e P a r e n t s f r o m T h e i r C h i l d r e n . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 1 9 9 8 . . . . . . . . p g . 2 3

9525003 …IRS Rulings on Manufacturer Incentive Payments..........................................December, 1998.........pg. 8

9525003 … Factory Incentive Payments - Who Pays the Employer’s FICA?

...................June, 1995..................pg. 4

9534023 … BHPH Dealer Allowed Deduction for Loss on Sale of Notes to RFC............September, 1995 ........pg. 19

9535009 … Auto Dealership Financial Statement Conformity Requirement 9535010 … Auto Dealership Financial Statement Conformity Requirement .....................September, 1995 ........pg. 22 . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 1 9 9 5 . . . . . . . . p g . 2 3 ...........................September, 1998 ........pg. 17 9616023 … A Tax-Free Spin-Off to Reduce Inventory Financing Costs

9644027 … S Corp. Converting to LLC/Partnership Avoids LIFO Recapture Tax...........December, 1996.........pg. 26

9647003 … IRS Rulings on Manufacturer Incentive Payments .........................................December, 1998.........pg. 7

9704002 … Transfer of Notes to RFC Lacks Economic Substance

...................................March, 1997...............pg. 10

9718003 … Cash Transaction Reporting............................................................................June, 2006..................pg. 28 9718004 … Gifting Dealership Stock & Other Assets: Amending Prior

Gift Tax Returns to Claim Larger Discounts and Tax Benefits 9723004 … BHPH Dealer Must Inventory Used Vehicles: Securities Dealer, Auto Dealer, or Both? … Possible Section 475 Application? . .................June, 1997..................pg. 11 ..................June, 1997..................pg. 18

9801002 … Taxable Fringe Benefits for Drivers & Big Tax Liabilities

for Auto Dealership Created by Demonstrator Use...................................December, 1997.........pg. 15

9816007 … Another Demo Ruling … With an Even More Disturbing Message ..............June, 1998..................pg. 5

9829050 … A Tax-Free Split-Off to Settle Shareholder Disputes ...................... 9840001 … Transfers of Sub-Prime Customers’ Notes by Used Car Dealership to Unrelated Loan Servicing Company Are “Sales”...................

...............September, 1998 ........pg. 14

...............December, 1998.........pg. 10

9853003 … Used Car LIFO Computations Take a Hit (“52 Week” Method)....................March, 1999...............pg. 2

NOTICES

98-31 … Rules for Agents Changing Taxpayers’ Accounting Methods on Audit ............September, 1998 ........pg. 3

98-31 … Better Think Twice about Waiting for the IRS to Come in and Make You Change Methods.................................................

.........................June, 1998..................pg. 8

2000-65 … Valuation of Demonstrator Usage by Dealership Employees.........................June, 2001..................pg. 12

2001-48 … Valuation of Demonstrator Usage by Dealership Employees.........................June, 2001..................pg. 12

2001-76 … Use of the Cash Method by Used Car BHPH Dealers ....................................March, 2002...............pg. 6

2001-76 … Use of the Cash Method by Used Car BHPH Dealers ....................................June, 2002..................pg. 4

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