Inheritance tax gifts with reservation - chattels: a different approach (Record no. 48945)

MARC details
000 -LEADER
fixed length control field 00862cab a2200265 4500
001 - CONTROL NUMBER
control field ABS56925
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1997 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u77853
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Manisty, E.
245 ## - TITLE STATEMENT
Title Inheritance tax gifts with reservation - chattels: a different approach
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1997
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Christie`s Bulletin
Volume/sequential designation 2(4) Spring 1997, 4-6(3)
520 ## - SUMMARY, ETC.
Summary, etc. The author advocates taking a new approach when donating inheritance tax gifts - in this case chattels. He suggests the donee grants a lease for life of the chattels in favour of the donor at a premium.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHATTELS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASE FOR LIFE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
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) 22/04/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS56925 77853-1001 06/08/2019 1 06/08/2019 Journal article