Lease premiums: taxation aspects (Record no. 42899)

MARC details
000 -LEADER
fixed length control field 00733cab a2200229 4500
001 - CONTROL NUMBER
control field ABS48741
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1993 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u68373
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Wells, A.
245 ## - TITLE STATEMENT
Title Lease premiums: taxation aspects
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1993
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Property Management
Volume/sequential designation 11(2) Spring 1993, 122-128(7)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the taxation aspects of leases when granted or assigned. Covers lease premiums, relief, tax bonus, sale and leaseback, reverse premiums and capital gains tax consequences. Illustrated with examples.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PREMIUMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX LIABILITY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS48741 68373-1001 06/08/2019 1 06/08/2019 Journal article