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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... apply in the case of the Philippine Islands . ( Article 1132. ) 16. ( a ) A United States_corporation_which derives income from sources within Porto Rico , ( b ) a Porto Rico corporation which derives income from sources within the ...
... application for permission to inspect such return , setting out the reasons therefor , shall be made in writing , signed by the head of the executive department or other Gov- ernment establishment in which such officer or employee is ...
... application in writing , to the Secretary of the Treasury , setting forth the reasons why he should be permitted to make such inspection , and shall attach to his application a certificate , signed by the president , or other principal ...
... application to the Secretary of the Treasury , may have access to the returns or to abstracts thereof showing the name and income of each corporation , joint stock company or association , or insurance company , at such times and in ...
... application by the governor of a State as prescribed in paragraph 7 of article 1091 , except that the application may be ... apply in writing to the Commissioner , specify- ing his address , the name of the corporation , its outstanding ...