Tax depreciation and the need for the reserve ratio test
Pollock, Richard Leo.
Tax depreciation and the need for the reserve ratio test - Washington, Dept. of the Treasury; [for sale by the Supt. of Docs., U.S. Govt. Print. Off., 1968] - xiii, 120 p. ill.: - Tax policy research study .
Bibliography: p. 119-120.
The work addresses some basic issues related to the persistent problem of depreciation for tax purposes, particularly "is it desirable as a matter of tax policy to enforce conformity between tax and actual life? and "is the reserve ratio test an efficient means of enforcing this conformity?
Depreciation allowances
HJ4653.D5 / P58
658.1'53 / POL
Tax depreciation and the need for the reserve ratio test - Washington, Dept. of the Treasury; [for sale by the Supt. of Docs., U.S. Govt. Print. Off., 1968] - xiii, 120 p. ill.: - Tax policy research study .
Bibliography: p. 119-120.
The work addresses some basic issues related to the persistent problem of depreciation for tax purposes, particularly "is it desirable as a matter of tax policy to enforce conformity between tax and actual life? and "is the reserve ratio test an efficient means of enforcing this conformity?
Depreciation allowances
HJ4653.D5 / P58
658.1'53 / POL