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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... payment of the tax . " Failure to make return and pay the tax by that date ren- ders the delinquent liable to a fine of $ 1,000 and an additional assessment of 25 % of the amount due . The penalty for " wil- fully refusing " to make ...
... payment and return are made on or before June 15 , 1919 . The April Sales Tax list will not carry the names of such taxpayers , but they will appear on the May and June lists . As the April blanks will be forwarded to taxpayers within a ...
... payment of Income and Profits Taxes due June 16 , 1919 . Treasury Department , Office of Commissioner of Internal Revenue , Washington , D. C. To Collectors of Internal Revenue and Others Concerned : Income and profits taxes due June 16 ...
... pay- ment of interest to June 16 , 1919 , do not apply to Treasury certificates of indebtedness accepted in payment of taxes due prior to that date . Any Treasury certificates of indebtedness accepted in payment of taxes becoming due ...
... payment .1528 Aids to collection of tax .... ..1529 Credits and refunds ..1530 Payment by uncertified check . .1531 Procedure with respect to dishonored checks .. ..1532 Misrepresentation of tax ..1533 Promulgation of regulations ..1534 ...