Selling the family property company (Record no. 17266)

MARC details
000 -LEADER
fixed length control field 00762cab a2200193 4500
001 - CONTROL NUMBER
control field ABS40717
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1989 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u25695
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rothenberg, D.
245 ## - TITLE STATEMENT
Title Selling the family property company
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1989
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (8914) 8 April 1989, 24-25(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the tax problems that arise when selling a limited company which has assets on which a gain would arise if sold whereby capital gains tax is paid twice, once by the company and once by the shareholders when they sell their shares or liquidate. Explains the solutions offered by the Finance Act 1988 .
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS40717 25695-1001 06/08/2019 1 06/08/2019 Journal article