000 00549cab a2200181 4500
001 ABS43588
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u42455
041 _aeng
245 4 _aThe Herd Basis
260 _c1990
350 _a0
490 _aFarm Tax Brief
_v5(8) August/September 1990, 62-64(3)
520 _aDescribes the ` Herd Basis ` rules for taxing livestock under Taxes Act 1988 Sched 5 where the herd is effectively treated as a capital asset .
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c27202
_d27202