Keeping the roof on (Record no. 64513)

MARC details
000 -LEADER
fixed length control field 00615cam a2200217 4500
001 - CONTROL NUMBER
control field ABS62805
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u107991
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gunn, M.
245 ## - TITLE STATEMENT
Title Keeping the roof on
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 145(3770) 17 August 2000, 513-517(5)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses how to distinguish property repairs from improvements from a tax point of view. Refers to several cases.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REPAIRS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IMPROVEMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX DEDUCTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXES ACT 1988
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 24/08/2000   ABS62805 107991-1001 06/08/2019 1 06/08/2019 Journal article