Considering a merger : tax planning (Record no. 11014)

MARC details
000 -LEADER
fixed length control field 00681cab a2200193 4500
001 - CONTROL NUMBER
control field ABS39433
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u16680
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Ivison, R.M.
245 ## - TITLE STATEMENT
Title Considering a merger : tax planning
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Law Society`s Gazette
Volume/sequential designation 85(24) 22 June 1988, 20-22(3)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the income tax legislation on merging partnerships both of which prepare accounts on the full earnings basis. Also examines the situation that prevails on a merger when some partners decide to go their separate ways.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS39433 16680-1001 06/08/2019 1 06/08/2019 Journal article