War Taxation of Incomes, Excess Profits, And Luxuries in Certain Foreign Countries
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In our eReader you can find the full English version of the book. Read War Taxation of Incomes, Excess Profits, And Luxuries in Certain Foreign Countries Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book War Taxation of Incomes, Excess Profits, And Luxuries in Certain Foreign Countries
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To quickly assess the difficulty of the text, read a short excerpt:
— For excess profits duty, the allowance for wear and tear of plant and machinery will usually be similar to the allowance granted under the Income Tax Acts. Its amount is to be that reasonably and properly attributable to the accounting period (Finance (No. 2) Act, 1915, fourth schedule, Part I, rule 3).
The income tax allowance for wear and tear (which is fixed by the income tax commis- sioners) is not limited by statute to any specific amount or rate, the only provision being that it shall r...epresent the diminished value of the plant and machinery by reason of wear and tear during the year. Where for any special reason it is claimed that the allowance for wear and tear of machinery and plant should, for excess profits duty, exceed that allowed for income tax, application should be made in the first instance to the surveyor of taxes dealing with the excess profits duty assessment. An appeal on the question may be made either to the district commissioners of taxes or to the special commissioners.
What to read after War Taxation of Incomes, Excess Profits, And Luxuries in Certain Foreign Countries?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. House. Committee On Ways And Means to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
— For excess profits duty, the allowance for wear and tear of plant and machinery will usually be similar to the allowance granted under the Income Tax Acts. Its amount is to be that reasonably and properly attributable to the accounting period (Finance (No. 2) Act, 1915, fourth schedule, Part I, rule 3).
The income tax allowance for wear and tear (which is fixed by the income tax commis- sioners) is not limited by statute to any specific amount or rate, the only provision being that it shall r...epresent the diminished value of the plant and machinery by reason of wear and tear during the year. Where for any special reason it is claimed that the allowance for wear and tear of machinery and plant should, for excess profits duty, exceed that allowed for income tax, application should be made in the first instance to the surveyor of taxes dealing with the excess profits duty assessment. An appeal on the question may be made either to the district commissioners of taxes or to the special commissioners.
What to read after War Taxation of Incomes, Excess Profits, And Luxuries in Certain Foreign Countries?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. House. Committee On Ways And Means to read onlineMoreLess
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