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Herd basis: special income tax procedure

Language: English Series: Country Landowner ; August 1994, 7-8(2)Publication details: 1994Subject(s): Summary: Explains the application of the herd basis rules where livestock is held in undivided shares, which is often the case in share farming.

Explains the application of the herd basis rules where livestock is held in undivided shares, which is often the case in share farming.