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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 8

ACCOUNTING & TAX ISSUES (continued)

BAD DEBT DEDUCTION WRITE-OFFS

James Peacock v. Comm. … Disallowed Deduction for Dealership’s Bad Debt* ............. Dealer’s Repayment on Floor Plan Guarantee Results in Limited Tax Benefits Lee D. Froehlich ...........................................................................................................

September, 2002 ........pg. 10

December, 1996.........pg. 14

BUY-SELL AGREEMENTS & ALLOCATIONS

Dealers Benefit from Changes in Final Regs on Capitalization of Intangibles (Watch Out #7) ... Burien Nissan, Inc. Loses on Appeal (Watch Out #6)........................................................ 15-Year Write-Off Period for Dealer’s Payments for

March, 2004...............pg. 2 December, 2003.........pg. 3

Non-Compete Agreements Upheld on Appeal in Frontier Chevrolet Co..................... Tax Court Treats Buy-Sell Payments as Constructive Dividends

June, 2003..................pg. 8

& Reverses Self-Serving Demo Positions in Herbert L. Whitehead v. Comm.*........... Two More Dealer Non-Compete Agreements

March, 2002...............pg. 9

Trapped by Section 197: Frontier Chevrolet Co. & Burien Nissan, Inc...................... The Facts in Frontier Chevrolet Co. ............................................................................. Other Considerations w/r/t Section 197 ............................................................... ........ More on Covenants Not to Compete & Howard Pontiac-GMC......................................... Allocation to Non-Compete Covenant Doesn’t Stand Up: Howard Pontiac-GMC .......... Tax Court Clobbers Buy-Sell Allocations and Deductions

June, 2001..................pg. 6 June, 2001..................pg. 7 June, 2001..................pg. 11 December, 1997.........pg. 11 September, 1997 ........pg. 3

Heritage Auto Center, Inc. T.C. Memo 1996-21 .......................................................... Heritage Auto Center, Inc. IRS Reviewed Brief........................................................... Summary Tables: The Bottom Line ............................................................................. IRS Challenges to Heritage’s Purchase Price Allocations............................................ Factors the Courts Consider in Evaluating Non-Compete Agreements.............................. Covenants Not To Compete After August, 1993 in Dealer Buy-Sell Agreements............. Form 8594: Buyer/Seller Reporting of Price Allocations.................................................. Sections 1060 and 197 Bibliographies................................................................................ The IRS Exam Position on Non-Compete Covenants … IRS CIP, Feb., 1996.................. “Economic Reality” & Non-Compete Agreements - Beaver Bolt, Inc. TCM 1995-549 .... Lessons From East Ford in the Tax Court..........................................................................

March, 1996...............pg. 7 September, 1995 ........pg. 3

March, 1996

...............pg. 10

March, 1996...............pg. 12 March, 1996...............pg. 13 March, 1996...............pg. 15 March, 1996...............pg. 17 March, 1996...............pg. 22 March, 1996...............pg. 19 December, 1995.........pg. 16 June, 1994..................pg. 2

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