000 00681cab a2200193 4500
001 ABS39433
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u16680
041 _aeng
100 _aIvison, R.M.
245 _aConsidering a merger : tax planning
260 _c1988
350 _a0
490 _aLaw Society`s Gazette
_v85(24) 22 June 1988, 20-22(3)
520 _aLooks at the income tax legislation on merging partnerships both of which prepare accounts on the full earnings basis. Also examines the situation that prevails on a merger when some partners decide to go their separate ways.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c11014
_d11014