000 00834cam a2200229 4500
001 ABS60704
008 000000n1999 000 0 eng u
035 _a(Sirsi) u101182
100 _aRothenberg, D.
245 _aSpecial tax rules govern the sale of chattels.
260 _c1999
490 _aCSM
_bChartered Surveyor Monthly
_v8(10) June 1999, 40(1)
520 _aExamines the provisions of capital gains tax as they relate to chattels (ie. tangible, moveable property). Many chattels are exempt from Capital Gains Tax entirely, and these categories are discussed, including wasting assets and sets.
650 _aCHATTELS
650 _aCAPITAL GAINS TAX
650 _aWASTING ASSETS
650 _aSETS
650 _aTAXATION
650 _aArts and antiques
_96217
690 _aArts and antiques
_96217
942 _n0
999 _c60345
_d60345