Tax depreciation and the need for the reserve ratio test
Material type:
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): DDC classification: - 658.1'53 POL
- HJ4653.D5 P58
| Item type | Current library | Collection | Call number | Copy number | Status | Date due | Barcode | |
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Monograph & others
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CBN HQ Library General Stacks | Non-fiction | 658.1'53 POL (Browse shelf(Opens below)) | c.1 | Available | 31008100237987 |
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| 658.1'527 BRO The economics of capital budgeting / | 658.1'527 FIT Public sector investment planning for developing countries / | 658.1'53 CHO Taxation and multinational enterprise / | 658.1'53 POL Tax depreciation and the need for the reserve ratio test | 658.1'54 AME Budget planning and control systems / | 658.1'54 BON Capital budgeting : | 658.15'4 JOH Strategic capital budgeting : |
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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