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this page intentionally left OF CONTENTSPreface ........................................ ..........vii Chapter 1, Industry Industry Industry Impact of State Regulation and State Titling Issues and Automobile Initial Sources on Used Car 1-18Chapter 2, Accounting MethodsGeneral Change of Chapter 3, Gross ReceiptsIntroduction to Gross Internal Miscellaneous Income ...................................3-2 Fee Rebate Warranty Dealer Sales Taxes, Registration & Licensing Non-Taxable Income ivState Departments of Transportation/Motor Chapter 4, COST OF GOODS SOLD/INVENTORYIntroduction to Cost of Goods Inventory Accounting Cost Basis of a Trade-in.

vii Preface The Independent Used Car Dealer MSSP Guide is a joint effort by the Internal Revenue Service and the National Independent Automobile Dealers Association.

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