Partners` removal costs not tax deductible (Record no. 1275)

MARC details
000 -LEADER
fixed length control field 00739cab a2200181 4500
001 - CONTROL NUMBER
control field WB2241-57
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1986 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u2126
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Partners` removal costs not tax deductible
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1986
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Times
Volume/sequential designation 13/10/86 p28
520 ## - SUMMARY, ETC.
Summary, etc. In MacKinlay (Inspector of taxes) v Arthur Young McClelland Moores & Co ChD 31 July 1986, the court held that contributions by a large professional partnership towards the domestic removal expenses of its partners who were required to relocate their place of work were not tax deductible in computing the taxable profits of the partnership.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2241-57 2126-1001 06/08/2019 1 06/08/2019 News article