Auto Dealerships - Audit Technique Guide - Uncle Fed's Tax*Board
Auto Dealerships - Audit Technique Guide - Uncle Fed's Tax*Board Auto Dealerships - Audit Technique Guide - Uncle Fed's Tax*Board
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19.10.2014
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est source for information regarding the VEBA issue is the VEBA Issue Specialist who should be contacted if it appears a VEBA issue may exist in a case. 18-3
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- Page 95 and 96: Dealers may offer the contracts as
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- Page 99 and 100: 2. Principal/Obligor A principal is
- Page 101 and 102: Rev. Proc. 97-38 provided for an al
- Page 103 and 104: Contract Construction Generally, a
- Page 105 and 106: Rev. Proc. 97-27 provides the admin
- Page 107 and 108: The Court ruled that when the deale
- Page 109 and 110: Considerations for Forming a Produc
- Page 111 and 112: The Reinsurance Transaction To illu
- Page 113 and 114: insurance contract reinsured throug
- Page 115 and 116: (1979). The Service’s position is
- Page 117 and 118: While not all captive situations in
- Page 119 and 120: 3. IRC section 845 tax avoidance 4.
- Page 121 and 122: section, seemingly compliant arrang
- Page 123 and 124: 2. By owner A dealer may own dealer
- Page 125 and 126: Rules and Regulations Many rules re
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- Page 129 and 130: One of the assets specifically iden
- Page 131 and 132: Where a covenant may be enforced it
- Page 133 and 134: This page intentionally left blank.
- Page 135 and 136: 1. Spread income over a number of y
- Page 137 and 138: RELATED FINANCE COMPANY CHECKSHEET
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- Page 141 and 142: 3. Question the taxpayer directly w
- Page 143 and 144: This page intentionally left blank.
- Page 145: Technicalities Under the provisions
- Page 149 and 150: Cash 300 Accounts Receivable 300 2.
- Page 151 and 152: The dealer sells the note to a fina
- Page 153 and 154: For purposes of this rule, an "empl
- Page 155 and 156: 10) relationship of stockholder-off
- Page 157 and 158: purely for services. See Treas. Reg
- Page 159 and 160: Howard Sole, Inc. v. Commissioner,
- Page 161 and 162: Milford Motor Co. v. United States,
- Page 163 and 164: new pool for additional, subsequent
- Page 165 and 166: 6. The finance company is entitled
- Page 167 and 168: when the back-end distributions are
- Page 169 and 170: The transfer of the installment con
- Page 171 and 172: Report as a Loan or an Assignment
- Page 173 and 174: Reported as a Sale… (How it Shoul
- Page 175 and 176: Other Sources of Information IRC se
- Page 177 and 178: Part 4 Appendices Appendix A Initia
- Page 179 and 180: 2) Adjusting Journal Entries 3) Tax
- Page 181 and 182: k. Do you receive rebates from anyo
- Page 183 and 184: f. Employee Benefits 1) Form 5500?
- Page 185 and 186: Appendix B Balance Sheet Section -
- Page 187 and 188: . Dealership financing If the deale
- Page 189 and 190: f. Dealer Reserve Holdbacks 3. Inve
- Page 191 and 192: Once the existence of a shareholder
- Page 193 and 194: Despite the fact the computation ma
- Page 195 and 196: corporate minutes if material. d. L
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