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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... forms of contracts . In so far as Federal taxes are concerned , the employer is justified in con- sidering the amount ... form of contract and formula have been submitted by a subscriber as a method of solving this apparently unsolvable ...
... Form 1 - Special should be sent to special taxpayers , of record , and if return was not filed , and the tax paid within thirty days after notice was received , the taxpayers would be liable to the twenty - five per cent penalty ...
... Form A , revised ( Mining ) and Form N ( Oil and Gas ) have been prepared for the use of taxpayers engaged in mining or in the production of oil and gas . A sufficient supply will be sent to Collectors of Internal Revenue for ...
... form paid . " In accordance with an opinion of the Attorney General , dated May 6 , 1919 , and based on the well - settled rule that gov- ernmental agencies of the States are not subject to taxation by the Federal Government , it is ...
... forms recently released by the Treasury Department : Form 726. - Revised March , 1919. Tax on Beverages ( Non- alcoholic ) . [ Regulations 52 , explaining this tax , were reprinted in Supplement No. 14. ] Form 727. - Revised April ...