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IX.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 61

FINDING LISTS - IRS Documents & Publications (continued)

REVENUE RULINGS

67-107......IRS Concedes Used Car Write-Downs at Year-End to Industry Book Value ..September, 1999 ........pg. 2

68-624......Technician Tool Rental & Reimbursement Programs ......................................June, 1999..................pg. 9

70-337......IRS Rulings on Manufacturer Incentive Payments...........................................December, 1998.........pg. 7

71-20 ......Machine Sensible Tax Records.........................................................................March, 2007...............pg. 33

75-337......A Tax-Free Split-Off to Protect a 70-Year Old Dealer’s Franchise .................September, 1998 75-538 .....Presumption that Motor Vehicles Are Held by Auto Dealers Primarily for Sale to Customers (and Not as “Property Used in the Trade or Business”).................September, 2005

........pg. 24

........pg. 23

77-316 .....Dealer Reinsurance Company Arrangements…Favorable Developments .......June 2001...................pg. 2 81-205 .....Machine Sensible Tax Records ........................................................................March, 2007...............pg. 33 84-11 ......Amending Prior Gift Tax Returns ....................................................................June, 1997..................pg. 11

87-41 ......Worker Classification: Employee vs. Independent Contractor Status .............March, 1995...............pg. 20

2001-31....Dealer Reinsurance Company Arrangements…Favorable Developments .......June, 2001..................pg. 2

2 0 0 2 - 6 7 . . . . U s e d C a r D e a l e r s N o t - S o - C h a r i t a b l e C a r D o n a t i o n A r r a n g e m e n t D i s a l l o w e d . . . . M a r c h , 2 0 0 3 . . . . . . . . . . . . . . . p g . 2 4

2004-1 ...... Mileage Allowance Payments to Delivery-Courier Employees under Sec. 62(c).....June, 2005..................pg. 28

2 0 0 3 - 1 8 . . . . A c q u i s i t i o n o f a N e w F r a n c h i s e I s a n E x p a n s i o n o f D e a l e r s E x i s t i n g B u s i n e s s . . M a r c h , 2 0 0 3 . . . . . . . . . . . . . . . p g 2005-52....Technician Accountable Plans - Obviously Flawed Plans Take a Hit in New Rev. Rul. September, 2005 ........pg. 11 . 1 0

A u t o m o t i v e A l e r t ! J a n u a r y , 2 0 0 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . M a r c h , 2 0 0 6 . . . . . . . . . . . . . . . p g . 3 2006-38....Computation of First Tier (15%) Prohibited Transaction (Section 4975) Excise Tax When Withheld Contributions Are Not Timely Remitted..........December, 2007.........pg. 32 8

2006-56....Section 62(c) Plans & Per Diems............................................

..........................December, 2007.........pg. 51

2007-37....Treatment of Payments Received by Dealerships for the Cancellation of Distributor Agreements.............................................................................June, 2007

..................pg. 13

TREASURY DECISIONS

8324 … Explanation of Finalized Regulations under Section 62(c) - Dec. 17, 1990 ........June, 2005..................pg. 19

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