Tax depreciation and the need for the reserve ratio test (Record no. 15021)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00996nam a2200229 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 690512s1968 dcua b 000 0 eng |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ4653.D5 |
| Item number | P58 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.1'53 |
| Item number | POL |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pollock, Richard Leo. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax depreciation and the need for the reserve ratio test |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Washington, |
| Name of publisher, distributor, etc | Dept. of the Treasury; [for sale by the Supt. of Docs., U.S. Govt. Print. Off., |
| Date of publication, distribution, etc | 1968] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xiii, 120 p. ill.: |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Tax policy research study |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Bibliography: p. 119-120. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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? |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | osc 11/03/2019 |
| 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 | Depreciation allowances |
| 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 | 658.1'53 POL |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library |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 | 11/03/2019 | 658.1'53 POL | 31008100237987 | 11/03/2019 | c.1 | 11/03/2019 | Monograph & others |