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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... employee to be contingent upon the amount of profits of the business or of a given department of the business . Unfortunately a great majority of the contracts pro- viding for contingent compensation are so worded as to raise the ...
... employees . - The following opinion of the Attorney General was issued by the Treasury Department as T. D. 2843 : Treasury Department , Office of Commissioner of Internal Revenue , Washington , D. C. To Collectors of Internal Revenue ...
... employees who have left the ser- vice of a person or corporation which employed them during past years , what action on the part of the employers will be necessary to relieve them from any further liability for this tax ? Is not the ...
... employees , and the payrolls , are held to constitute written proof . 5 2. Referring to your third inquiry you are ... employee is a nonresident alien , with- holding is required , except for 1918 , in which case a claim for exemption ...
... employees are residents of the United States within the meaning of Article 312 to 316 of Regulations 45. As to what ... employee , but should be included in the corpora- tion's annual list return of income tax withheld at the source ...