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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... paid at par . No pro- test , " with his name and title . The day on which the collector receives the check will be ... paid by the remittance ; ( e ) the amount of the payment on account of each person ; and ( f ) the kind of tax paid ...
... paid without withholding the tax ( see articles 361-372 ) , the employer should be provided with written proof of ... paid to non - resident alien individuals or corporations are not subject to the tax . " 57. Page 102. Compensation by ...
... paid by member banks , however , are treated like dividends of ordinary corporations . ( Art . 75. ) 161. Page 117. Compensation of State officers and em- ployjees . - Art . 71 holds that compensation paid its officers and employees by ...
... paid an em- ployee of a corporation in its stock is to be treated as if the corporation sold the stock for its market value and paid the employee in cash . " ¶ 64. Page 128. Traveling expenses . Article 292 provides that " amounts paid ...
... paid are not deductible as taxes . When assessments are made for the pur- pose of maintenance or repair of local benefits , the taxpayer may deduct the assessments paid as an expense incurred in business , if the payment of such ...