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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... covering taxes imposed by Sections 500 , 503 , 800 , 801 , and 905 , of the Act , is extended to June 15 , 1919 . * Returns filed and taxes paid for these periods are not to be regarded as delinquent if made on or before June 15 , 1919 ...
... covering all orders between given dates ( such period not to exceed a month ) will be acceptable . If in any case such an order and certificate cannot be produced on demand of any authorized agent of the department , the tax in respect ...
... covering all adjustments involved . To conform to good accounting practices , the taxpayer should consider these summaries in the light of controlling accounts , and the sum totals thereof should equal the total inventories maintained ...
... Covering Taxes Imposed upon Works of Art , Jewelry , Soft Drinks , Manufacturers , Motion Picture Films , and Consumers 676 T. D. 2860. - Records of Sales of Articles Subject to the Excise Taxes , and Resale of Automobile Parts by ...
... covering the fiscal year ended October 31 , 1918 , which is due and payable on or before April 15 , 1919 , pursuant to the Revenue Act of 1917 . In reply you are advised that the corporation when filing its supplementary return on or ...