000 00615cam a2200217 4500
001 ABS62805
008 000000n2000 000 0 eng u
035 _a(Sirsi) u107991
100 _aGunn, M.
245 _aKeeping the roof on
260 _c2000
490 _aTaxation
_v145(3770) 17 August 2000, 513-517(5)
520 _aDiscusses how to distinguish property repairs from improvements from a tax point of view. Refers to several cases.
590 _aABS
650 _aREPAIRS
650 _aIMPROVEMENTS
650 _aTAX DEDUCTIONS
650 _aTAXES ACT 1988
690 _aTAXATION
942 _n0
999 _c64513
_d64513