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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... nonresident alien individual on any income derived from sources within Porto Rico , but the income tax in the United States is credited with the tax paid in Porto Rico . ( c ) A resident of Porto Rico , who is not a citizen of the ...
... non- resident aliens " and citizens and residents of the United States.- " Nonresident alien individual " means an indivdual ( a ) whose resdence is not within the United States , and ( b ) who is not a citizen of the United States ...
... nonresidents . If wages are paid without withholding the tax ( see articles 361-372 ) , the employer should be provided with written proof of facts which overcome the presumption that such alien is a nonresident . Such facts include the ...
... non - resident aliens . - Article 315 provides that " the benefit of the credits allowed against net income for the purpose of the normal tax may not be received by a non - resident alien by filing a claim with the withholding agent ...
... nonresidents . If wages are paid without withholding the tax ( see articles 361-372 ) , the employer should be provided with written proof of facts which overcome the presumption that such alien is a nonresident . Such facts include the ...