Prentice-Hall Tax Service for 1919, Issues 1-32Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. |
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... deed executed by sheriff or referee , how computed . " Sold " defined Deeds executed and delivered on or after April 1 , 1919 . Deed dated prior to April 1 , 1919 , but acknowledged and de- livered after that date . Deeds in escrow ...
... Deeds from agent to principal .. Reconveyances of partnership property by receivers . Partition deeds Conveyances without consideration .. Conveyances of real estate in foreign country . 89 90 91 92 93 94 95 96 Deeds confirming title ...
... DEEDS OF CONVEYANCE [ See Law , Section 1107 , Schedule A7 , page 363 , Tax Book , Part II . ] It ¶ 1617. Art . 66 ... deed is liable for the tax as well as the grantor . 1618. Art . 67. Actual value at time of conveyance the measure of ...
... Deeds executed and delivered on or after April 1 , 1919. - Deeds executed and delivered on or after April 1 , 1919 , conveying property in pursuance of a contract made prior to that time are taxable . The same rule applies to similar deeds ...
... deed transferring it is subject to the tax . ¶ 1628. Art . 77 . mines are taxable . Deeds conveying mines . - Deeds conveying 1629. Art . 78. Conveyance of property subject to equity of redemption . - A conveyance of property subject to ...