Tax depreciation and the need for the reserve ratio test

By:

Pollock, Richard Leo

Material type: Text

TextSeries: Tax policy research studyPublication details: Washington, Dept. of the Treasury; [for sale by the Supt. of Docs., U.S. Govt. Print. Off., 1968]Description: xiii, 120 p. illSubject(s):

Depreciation allowances

DDC classification:

658.1'53 POL

LOC classification:

HJ4653.D5 P58

Summary: 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?

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Holdings
Item type	Current library	Collection	Call number	Copy number	Status	Date due	Barcode
Monograph & others	CBN HQ Library General Stacks	Non-fiction	658.1'53 POL (Browse shelf(Opens below))	c.1	Available		31008100237987

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?

osc 11/03/2019

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