Central Bank of Nigeria Library

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Tax depreciation and the need for the reserve ratio test

By: Material type: TextTextSeries: 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
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 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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