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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... page 1 nd reverse page 2. The last sheet , pages 1 and 2 of the return , the only sheet to be sent to the collector ; the other two are > be attached and retained by the taxpayer . The taxpayer should first read page 1 of the general ...
... page 274 of t book . ) Personal exemptions . — The personal exemptions are explain on pages 267 to 269. The statement is made ( on page 26 that in determining the exemption to which a person is entitle the status as of the last day of ...
... page 565 of the Prentice - Hall Tax Book . Fiduciary returns ( Form 1041 ) are explained on page 527. Annual withholding returns are ex- plained in Chapter XXV , Withholding and Information , pages 528 to 574. Returns of partnership ...
... page reference number , indicating the page upon which the subject is covered in the Tax Book . By this means the explanations found in the Tax Book are modified or amplified in accordance with the latest Treasury decisions . A helpful ...
... ( Page 47 , Part II of the Tax Book ) . By reason , however , of absence from their homes or places of business in foreign countries or in the military or other service of the country and the consequent delay in re- ceiving mail , or in ...