364 plain-English guides on us tax, each one ending in what to do next.
Page 7 of 16, newest first.
F&I products generate high-margin income, but the timing of recognition depends on whether the dealer is agent or obligor.
US TaxAuto dealers can deduct floor plan financing interest without the IRC 163(j) interest cap, but relying on it can cost the dealership bonus depreciation.
US TaxBlue sky is the biggest number in a dealership buy-sell. Here is how goodwill, franchise rights, and covenants not to compete are allocated, amortized.
US TaxThe LIFO method lets auto dealers defer tax on rising vehicle prices by valuing inventory at older, lower costs, but the conformity rule ties it to your books.
US TaxDealer groups operating across state lines face nexus rules, single-sales-factor apportionment, entity structure choices, and state PTET elections to sort out.
US TaxThe service department is the dealership's most consistent profit center, with warranty reimbursement, parts inventory, and labor rate accounting to manage.
US TaxA CPA's guide to the tax deductions available to construction contractors, from heavy equipment and Section 179 to subcontractor payments, insurance.
US TaxWhich accounting method a construction company must (or can) use on its tax return depends on contract length, gross receipts, and contract type.
US TaxThe percentage of completion method under IRC 460 determines when construction contractors recognize revenue on long-term contracts.
US TaxRetainage (the 5-10% holdback on each progress payment) creates accounting complexity, tax timing questions, and real cash flow pressure.
US TaxConstruction company owners can defer $70,000+ per year through the right retirement plan. For 2025, a solo construction company owner can defer up to.
US TaxCost-reimbursement contracts (CPFF, CPIF, CPAF) require full cost disclosure, an annual incurred cost submission, and expose every indirect rate to audit.
US TaxGovernment contractors allocate shared costs through three pools: fringe, overhead, and G&A. The standard indirect rate structure has three pools: fringe.
US TaxBefore a cost-type contract is awarded, DCAA often evaluates the accounting system against the SF 1408 checklist's 14 criteria.
US TaxDCAA-ready setup starts with SAM.gov registration and a Unique Entity ID (UEI), which replaced the DUNS number in April 2022.
US TaxHow daily guarantees, production percentages, and hybrid pay compare, why nearly every associate is a W-2 employee. Dental practices pay associates through.
US TaxBefore affiliating with a DSO: corporate practice of dentistry rules by state, anti-kickback and fee-splitting exposure, IRC 269A.
US TaxGroup health, QSEHRA, ICHRA, group life, and fringe benefits for a dental practice: what's deductible, what's excludable to employees.
US TaxBefore a dentist picks an entity, the state dental board picks the entity form. A dentist's entity choice runs through two filters, not one.
US TaxA CBCT unit, a CAD/CAM system, and a full operatory buildout can all be deducted in year one. For 2026, a dental practice can expense up to $2,560,000 of.
US TaxWhy dentists should hold the practice building in a separate LLC, how the IRC 469 self-rental rule affects the rent. Holding a dental office building in a.
US TaxHow a new dental practice deducts pre-opening costs under IRC 195, classifies build-out spending, decides between buying and leasing equipment.
US TaxFBA scatters your inventory across Amazon's warehouse network, and that alone can create a sales tax obligation in every state your stock lands in.
US TaxA dropshipper is the retailer of record even though it never touches the product, and that changes who collects sales tax and how income gets reported.