Partnership taxation (Record no. 43162)

MARC details
000 -LEADER
fixed length control field 00821cab a2200229 4500
001 - CONTROL NUMBER
control field WB2846-46
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1992 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u68767
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Partnership taxation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1992
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Inland Revenue Press Release
Volume/sequential designation 23 November 1992 (3)
520 ## - SUMMARY, ETC.
Summary, etc. A relaxation of Income and Corporation Taxes Act 1988 s113(2) will allow a partnership to avoid the fresh tax assessment on a change of partners. Election for continuation of the tax assessment will require the agreement of all partners past and present.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME AND CORPORATION TAXES ACT 1988 S113(2)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARTNERSHIP INCOME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARTNERSHIPS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2846-46 68767-1001 06/08/2019 1 06/08/2019 News article