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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... prior to that date . Any Treasury certificates of indebtedness accepted in payment of taxes becoming due before June 16 , 1919 , must be dealt with separately , and accrued interest will be paid only to the date the tax was due , and ...
... prior ) have in his possession an order or contract of sale , with certificate of the purchaser in writing printed thereon or permanently attached thereto , showing that the tires , inner tubes , parts , or accessories so purchased are ...
... prior ) an order or contract of sale with a cer- tificate of the purchaser in writing , printed thereon , or per- manently attached thereto , showing that the chassis specified in the order is to be so used , the tax shall be five per ...
... prior to that date . On what grounds would we file a claim for abatement for some- thing which was not taken in 1918 inventory , but invoiced the last day of the year ? Ans . You may take into consideration only property on which title ...
... prior to the date of this decision filed tentative return on Form 1031 - T , paying one - fourth of the estimated tax , or if they shall on or before June 15 , 1919 , file tentative return on Form 1031 - T , paying one - fourth of the ...