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. |
From inside the book
Results 1-5 of 100
... received through depend minor children should be included , unless derived from a sej rate estate . In cases of married persons , the husband sho not include the wife's income if she files a separate return , though there is no ...
... received by the Board , but matters will be recommitted to the income tax unit for further presentation of facts . Oral or written evidence may , however , be received by the Board when- ever it deems such action necessary for the ...
... received by the collector within the ten day period following the service of notice and demand , and in all such cases the collector will enter on the notice as the date on which the tax becomes due and payable a date as nearly as ...
... received in payment of taxes . For the purpose of saving taxpayers the expense of transmitting such certificates as are held in federal reserve cities to the office of the collector in whose district the taxes are payable , taxpayers ...
... received from him express authority to proceed . ( Art . 1008. ) . 18. Page 52 , Government's right to sue . — On the subject of collection by distraint and enforcement of liens the regula- tions provide : 19. If any person liable to ...