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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... Revised Statutes ( Page 47 , Part II of the Tax Book ) . By reason , however , of absence from their homes or places of business in foreign countries or in the military or other service of the country and the consequent delay in re ...
... Revised Statutes . If any taxpayer whose check has been returned uncollected by the depositary bank should fail at once to make the check good , the collector should proceed to collect the tax as though no check had been given . A ...
... Revised Statutes and Regulations No. 12 ( revised ) . Distraint may also be used against a delinquent collector . See section 3217 of the Revised Statutes . ( Art . 1009. ) 20. In any case where there has been failure to pay the tax and ...
... Revised Statutes , as amended by section \ 1317 of the Revenue Act of 1918 , also provides ( see Tax Book , Part II , page 377 ) . 36. An internal revenue officer discovering in the course of his duty information leading him to suspect ...
... ( revised ) , properly executed , or an equivalent certifi- cate of the alien establishing residence . Having secured such evidence from the alien , the employer may rely thereon unless the statement of the alien was false and the ...