Central Bank of Nigeria Library

The tax on value added (Record no. 13309)

MARC details
000 -LEADER
fixed length control field 00909cam a22002411 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 720301s1965 nyu b 000 0 eng
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Transcribing agency ODaWU
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ5711
Item number .S8
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.2713
Item number SUL
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Sullivan, Clara K.
245 14 - TITLE STATEMENT
Title The tax on value added
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc New York:
Name of publisher, distributor, etc Columbia University Press,
Date of publication, distribution, etc 1965.
300 ## - PHYSICAL DESCRIPTION
Extent ix, 340 p.:
500 ## - GENERAL NOTE
General note Based on thesis, Columbia University.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Bibliography: p. [313]-327.
520 ## - SUMMARY, ETC.
Summary, etc. The character of value-added taxation is revealed primarily by exploring the manner in which such taxation is, on the one hand, related to those general levies customarily designated as sales taxes and, on the other hand, related to direct personal income and expenditure taxes.
590 ## - Local Notes: Cataloguer & Date
Local note obn 24/01/2019
591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans
Local Note: Item Class Loans
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Sales tax.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Taxation
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Monograph & others
949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref)
Call No. /Shelf Ref 336.2713SUL
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Bill Date Koha item type
    Dewey Decimal Classification     Non-fiction CBN HQ Library CBN HQ Library General Stacks 24/01/2019   336.2713 SUL 31008100209119 24/01/2019 c.1 24/01/2019 Monograph & others