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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... Issued March 1 , 1919 IMPORTANT - READ BEFORE FILLING OUT FORM 1040 - A ( For individual net incomes of not more than $ 5,000 ) General statement . - This form ( 1040 A ) is extremely simple id consists of three sheets - an instruction ...
... issued by the Treasury Department , February 27 , 1919 : Income taxpayers both corporation and individual were to - day granted by the Internal Revenue Department further relief with respect to the filing of their completed returns for ...
... Issued March 7 , 1919 DIGEST OF PARTS I , III AND IV OF REGULATIONS 45 COVERING THE INCOME TAX PROVISIONS RELATING TO INDIVIDUALS . Regulations 45 of the Treasury Department , United States Internal Revenue , consists of four parts as ...
... issued . 110. Page 320. Extension of time for filing returns . - The application to the collector for extension of time must be made prior to the expiration of the period for which the extension is desired . Otherwise the return will be ...
... issued after September 1 , 1917 , such obligations to be held in trust as such security under such agreement as may be prescribed by the Commissioner in a bank or trust company approved by him . The estimated additional income and ...