| 000 | 00996nam a2200229 4500 | ||
|---|---|---|---|
| 008 | 690512s1968 dcua b 000 0 eng | ||
| 040 |
_aDLC _cDLC |
||
| 050 | 0 | 0 |
_aHJ4653.D5 _bP58 |
| 082 | 0 | 0 |
_a658.1'53 _bPOL |
| 100 | 1 | _aPollock, Richard Leo. | |
| 245 | 1 | 0 | _aTax depreciation and the need for the reserve ratio test |
| 260 |
_aWashington, _bDept. of the Treasury; [for sale by the Supt. of Docs., U.S. Govt. Print. Off., _c1968] |
||
| 300 | _axiii, 120 p. ill.: | ||
| 440 | 0 | _aTax policy research study | |
| 504 | _aBibliography: p. 119-120. | ||
| 520 | _aThe 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 | _aosc 11/03/2019 | ||
| 591 | _aLoans | ||
| 650 | 0 | _aDepreciation allowances | |
| 942 |
_2ddc _cBOOK |
||
| 949 | _a658.1'53 POL | ||
| 999 |
_c15021 _d15021 |
||