| 000 | 00787cab a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS39784 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u18953 | ||
| 041 | _aeng | ||
| 100 | _aEnriquez, G. | ||
| 245 | _aBuying the future | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v121(3166) 16 September 1988, 548-549(2) |
||
| 520 | _aDiscusses the valuation of reversions and life interests for tax purposes. The usual basis of valuation for the purpose of inheritance tax , capital gains tax and stamp duty is that of open market value ,and in this article the author outlines how the prices are calculated. | ||
| 650 | _aINHERITANCE TAX ACT 1984 | ||
| 650 | _aTAXATION | ||
| 690 | _aRATING AND VALUATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c12611 _d12611 |
||