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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... executing such leases , contracts , or agreements in his own name will be regarded as a principal and as liable to the tax , unless the contrary is shown . Owners . - One who , being the owner of a film or of any inter- est therein ...
... executed on or after May 1 , 1919 , the effective date of the new tax . Persons otherwise liable to the tax imposed by the Act of February 24 , 1919 , are not relieved of such liability by reason of having paid the tax imposed by the ...
... executed or an equivalent certificate of the alien establishing residence . Having secured such evidence from the alien , the employer may rely thereon unless the statement of the alien was false and he has reason- able cause to believe ...
... executed and delivered as security . 16 Bonds executed in Canada and delivered in the United States . Bonds issued in satisfaction of insurance policies .... Bonds issued by school districts .. 17 18 19 Schedule A 2. Bonds , indemnity ...
... executed and mailed in Canada .. 64 Promissory note executed and mailed to payee in Canada .. 5 858876 57 58 59 60 61 62 63 Schedule A 7. Conveyances : Who should affix stamps Actual value at time of conveyance the measure of the tax ...