000 00748cab a2200241 4500
001 ABS51177
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u13888
041 _aeng
245 _aHerd basis: special income tax procedure
260 _c1994
350 _a0
490 _aCountry Landowner
_vAugust 1994, 7-8(2)
520 _aExplains the application of the herd basis rules where livestock is held in undivided shares, which is often the case in share farming.
650 _aHERD BASIS
650 _aINCOME TAX
650 _aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-LIVESTOCK
650 _aSHARE FARMING
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c8971
_d8971