Prentice-Hall Tax Service for 1919 (Classic Reprint)Excerpt 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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... June 30 was $ 2,000 , and not more than $ 5,000 , there is an additional tax of $ 100 , and if such value was more than $ 5,000 , the tax is $ 150 . ) Pawnbrokers , $ 100 ; ship brokers , $ 50 ; custom house brokers , $ 50 ; proprietors ...
... June 6 , 1919 CONTENTS Occupational Tax Returns .. Extension of Time to June 15 , 1919 , for Making First Returns PAGE 650 650 T. D. 2849 — Forms for Schedules of Depletion in Mining , Oil , and Natural Gas Companies .... 651 T. D. 2844 ...
... June 1 , 1919 , and the penalties imposed under Section 3176 R. S. as amended will be invoked . You should use your utmost endeavor to give as much pub- licity as possible to the instructions contained herein so that all persons liable ...
... June 15 , 1919 . The April Sales Tax list will not carry the names of such taxpayers , but they will appear on the May and June lists . As the April blanks will be forwarded to taxpayers within a week after the March blanks are mailed ...
... June 30 , 1918 , would under the 1917 law have to render the return on or before March 1 , 1919. The 1918 Law , which became effective February 25 , 1919 , does not require the filing of these returns . Therefore , any corporation ...