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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... United States , and of Ameri- can citizens residing or traveling abroad , including persons in military or naval service on duty outside the United States , for such period as may be necessary , not exceeding ninety days after ...
... United States Pharma- copoeia , and not held out or recommended in any way as pro- prietary medicines , or as remedies or specifics for any disease , are not subject to said tax , but if so held out or recommended they are taxable ...
... United States .. 688 Regulations No. 55 - Stamp Taxes . 690 T. D. 2871 - Procedure to be Followed with Respect to Claims for Refund or Abatement .. 716 Copyright , 1919 , by Prentice - Hall , Inc. , 70 Fifth Avenue , New York , N. Y. ...
... United States for as much as one year immediately prior to the time he entered the employment of the withholding agent , or if he has been regu- larly employed by an individual resident in the United States or by a resident corporation ...
... United States within the meaning of Article 312 to 316 of Regulations 45. As to what action will be taken by the Bureau in regard to the collection of income tax at the source , you are advised that any investigations deemed necessary ...