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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... statement . - This form ( 1040 A ) is extremely simple and consists of three sheets - an instruction sheet , a working sheet , and the return proper . The front of each sheet is page 1 and reverse page 2. The last sheet , pages 1 and 2 ...
... statement is made ( on page 26 that in determining the exemption to which a person is entitle the status as of the last day of the period covered by the retu governs . The instructions on the form are to the effect th if a person was ...
... statement was 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 ...
... statement shall be filed with the Commissioner within thirty days after the taxpayer has been notified of the ... statements of objections or reasons therefor . ( Art . 1701. ) 13. Matters submitted to the Advisory Tax Board will ordi ...
... statement is guilty of a misdemeanor and liable to fine and imprisonment . Secretion 3167 of the Revised Statutes , as amended by section \ 1317 of the Revenue Act of 1918 , also provides ( see Tax Book , Part II , page 377 ) . 36. An ...