Special tax rules govern the sale of chattels. (Record no. 60345)

MARC details
000 -LEADER
fixed length control field 00834cam a2200229 4500
001 - CONTROL NUMBER
control field ABS60704
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101182
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rothenberg, D.
245 ## - TITLE STATEMENT
Title Special tax rules govern the sale of chattels.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement CSM
-- Chartered Surveyor Monthly
Volume/sequential designation 8(10) June 1999, 40(1)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the provisions of capital gains tax as they relate to chattels (ie. tangible, moveable property). Many chattels are exempt from Capital Gains Tax entirely, and these categories are discussed, including wasting assets and sets.
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 CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTING ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Arts and antiques
9 (RLIN) 6217
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Arts and antiques
9 (RLIN) 6217
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 02/11/1999   ABS60704 101182-1001 06/08/2019 1 06/08/2019 Journal article