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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... of individuals , came to a vote and was defeated , the principal reason assigned in the debate being that it would be dangerous to authorize directors to be generous with the money of their stockholders even ( Supplement No. 16 ) 639.
... authorized agent of the department , the tax in respect to the sale will be considered in default . Substitute in place of the next to last sentence of Article 15 of Regulations 47 , which reads as follows : " A chassis is a part of an ...
... authorized member of the partner- ship shall compile the final statement of adjustment in accord- ance with the methods outlined in Question 2 and elsewhere , attaching thereto the proportionate amounts of adjustment af- fecting each ...
... authorized on receiving proof of the change to refund to the employee the amounts which had been withheld from him during the earlier part of the taxable year , while his status was that of a non - resident . " The ruling contained in ...
... authorized agent of the organization ( or by the individual or one of the individuals ) in control of the admissions or excess charges in question . Where the claim for exemption is based on the character of another organization ( or ...