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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 9

ACCOUNTING & TAX ISSUES (continued)

CASH REPORTING, FORM 8300 FILING REQUIREMENTS & MONEY LAUNDERING

Automotive Alert: Cash Reporting Q&A (Updated January 2009)....................................Mid-Year, 2009 .........pg. 23

BHPH Dealers Face Special Problems in Meeting Their Cash Reporting Responsibilities...June, 2006..................pg. 22

Special Rules, Definitions & Terms..............................................................................June, 2006..................pg. 24

LTR 9718003 & TAM 200501016 ............................................................................. BHPH Dealers Critical Cash Reporting Questions & Suggested Answers................. Tysinger Motor Co. v. U.S. … Dealership Escapes Major Penalty for Not Filing Forms 8300 . Cash Reporting Checklist .......................................................................................... PG. IRS Automotive Alert! … March, 2006 … Questions & Answers on Form 8300 ............ IRS Emphasizes Form 8300 Reporting & Proper Behavior … IRS Fact Sheet 2003-16 . Forms 8300 & Money Laundering: A Vivid Reminder from D.L. Jensen ...................... Form 8300 Customer Notification Reminder ................................................................... Form 8300 Customer Notification Reminder ................................................................... Form 8300 - Questions & Answers ..................................................................................

..June, 2006..................pg. 28 ..June, 2006..................pg. 30 ..June, 2006..................pg. 10 ..June, 2006..................pg. 17 ..March, 2006...............pg. 40 ..September, 2003 ........pg. 7 ..December, 1995.........pg. 18 ..December, 1995.........pg. 19 ..December, 1994.........pg. 3 ..September, 1994 ........pg. 4

Revised Form 8300.............................................................................................................September, 1994 ........pg. 5 Suggestions for Reporting Cash Transactions ....................................................................September, 1994 ........pg. 3

CHANGES IN ACCOUNTING METHODS (CAMs) & FORM 3115 FILINGS

GENERAL

More Accounting Method Changes Become Automatic & Some Clarifications Will Affect

Section 263A Cost Capitalization Practices (Watch Out #5)...................................Year-End, 2009..........pg. 5 IRS Moratorium on Raising Sec. 263A Issues Urges Dealerships to File Forms 3115

to Change Their Accounting Methods … What Should a Dealership Do? …

LMSB Industry Directors Directive (IDD - September 2009)... T h ..............................Year-End, 2009..........pg. 14 e C a s e A g a i n s t D e a l e r s h i p s J u m p i n g t h e G u n a t t h i s T i m e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Y e a r - E n d , 2 0 0 9 . . . . . . . . . . p g . 2 2

IRS Revises From 3115 Instructions............................................................................ Form 3115 - Automatic Accounting Method Changes - Newly Added Automatic CAMs... Year-End Letter for Dealer Clients … Accelerated Deduction Benefits by Changing

.September, 2006 ........pg. 12 .September, 2006 ........pg. 14

to More Favorable Tax Accounting Methods ................................................. PG.. Form 3115 Filings & Automatic vs. Advance Consent Changes in Method ............... IRS Revises Form 3115 for CAMs … At A Glance … Changes & Comments .......... IRS List of 76 Automatic Accounting Method Changes.............................................. A Triple Big Winner … Accounting Method Changes & Cost Segregation Studies

.September, 2004 ........pg. 10

. March, 2004

...............pg. 7

.March, 2004...............pg. 12 .March, 2004...............pg. 16

for Dealership Facilities - Rev. Proc. 2002-9 & Rev. Proc. 2002-19 (Watch Out #4)*.. Form 3115 Withdrawn Change Requests Don’t Fall Between the Cracks .................. Cordes Finance Corp. Loses Big Time to the IRS…Supreme Court Denies Certiorari* .... IRS Change in Cordes Finance Corporation’s Accounting for Interest Income

.June, 2002..................pg. 2 .March, 2000...............pg. 4 .September, 1999 ........pg. 3

& $300,000 Underpayment Penalty Upheld by Tenth Circuit Court of Appeals* ...... Controversy Over IRS Notice 98-31 Rules for Agents Changing Methods on Audit..

.December, 1998.........pg. 23 .September, 1998 ........pg. 3

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