| 000 | 00842cab a2200193 4500 | ||
|---|---|---|---|
| 001 | ABS38495 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u10976 | ||
| 041 | _aeng | ||
| 245 | _aGoodwill of professional partnerships - the taxation aspects | ||
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aValuer (ISVA) _v56(9) November 1987, 317-319(3) |
||
| 520 | _aDiscusses the taxation problems caused by the presence of goodwill in partnerships covering accounting treatment of goodwill, general taxation considerations, capital gains tax , disposal and acquisition of partnership assets, profit sharing ratios, family partnerships, value of goodwill, retirement and retirement relief, inheritance tax, VAT and stamp duty. | ||
| 650 | _aPROFESSIONAL PRACTICE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c6996 _d6996 |
||