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Full-Text Articles in Law
National Fiduciary Accounting Study, Robert Whitman
National Fiduciary Accounting Study, Robert Whitman
Faculty Articles and Papers
No abstract provided.
Indiana University Seminar In Jurimetrics, Robert Birmingham
Indiana University Seminar In Jurimetrics, Robert Birmingham
Faculty Articles and Papers
No abstract provided.
Selected Materials On Corporate Social Responsibility, Phillip Blumberg
Selected Materials On Corporate Social Responsibility, Phillip Blumberg
Faculty Articles and Papers
No abstract provided.
Comparative Analysis Of Depreciation In The Common Market: United Kingdom, Richard Pomp
Comparative Analysis Of Depreciation In The Common Market: United Kingdom, Richard Pomp
Faculty Articles and Papers
This article is a part of European Taxation’s continuing study of fiscal depreciation in the European economic community and focuses on the United Kingdom. It incorporates changes made by the Finance Act of 1972.
There are eight categories of capital expenditure for which depreciation, or capital allowances, are allowed and taken into account for income tax purposes. These categories include industrial buildings; plants and machinery; mines, oil wells, and other natural mineral deposits of a wasting nature; dredging; agricultural and forestry buildings; scientific research; patents; and know-how.
While there is considerable variation in the rules that apply to each category, …