Averaging of profits (Record no. 3950)

MARC details
000 -LEADER
fixed length control field 00682cab a2200193 4500
001 - CONTROL NUMBER
control field ABS37758
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u6614
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Barrett, M.
245 ## - TITLE STATEMENT
Title Averaging of profits
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 119(3092) 10 April 1987, 34-37(3)
520 ## - SUMMARY, ETC.
Summary, etc. The author deals with the Finance Act 1978 s28 , relating to farming carried out by persons other than corporate bodies. Uses worked examples to explain the mechanics of relief for fluctuating profits, and circumstances which make it beneficial to claim.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37758 6614-1001 06/08/2019 1 06/08/2019 Journal article