000 00705cab a2200241 4500
001 WB2925-47
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u63002
041 _aeng
245 _aArable area payments
260 _c1993
350 _a0
490 _aFarmers' Weekly
_v118(26) 25 June 1993, 23(1)
520 _aThe debate on the treatment for tax and valuation purposes of arable area payments, which do not have to be harvested to qualify for payments, continues.
650 _aARABLE AREA PAYMENTS
650 _aINCOME TAX
650 _aTAX LIABILITY
650 _aVALUE
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c39156
_d39156