MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02583cam a2200397 i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20221102155208.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
121015s2013 nz w 000 0 eng d |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
|---|
| Local cataloguing issues note |
BIB MATCHES WORLDCAT |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1927183545 |
| Qualifying information |
pbk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781927183540 |
| Qualifying information |
pbk. |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(ATU)b12758991 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)822027804 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
NZNB |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
NZNB |
| Modifying agency |
ATU |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
nznb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.9304 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elliffe, Craig, |
| Dates associated with a name |
1961- |
| Relator term |
author. |
| 9 (RLIN) |
457973 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Tax / |
| Statement of responsibility, etc. |
Craig Elliffe, Emma Marr. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Wellington, N.Z. : |
| Name of producer, publisher, distributor, manufacturer |
LexisNexis NZ, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvii, 148 pages ; |
| Dimensions |
22 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
LexisNexis key cases |
| 500 ## - GENERAL NOTE |
|---|
| General note |
"LexisNexis key cases : tax is designed to help busy practitioners by providing a brief summary of important tax cases. Sometimes it may be helpful to have a guide such as this when you need a quick reminder about a decision. At other times it may be important to identify whether you need to spend the time and energy researching the issue. Even when reading a case, this guide might be helpful to simply confirm that you have seen the full significance of the decision. It is not intended as a substitute for reading a case because nothing is better than reading the case itself"--Publisher's information. |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Title |
Preface -- |
| -- |
Ca.ses -- |
| -- |
NATURE AND QUALITY OF INCOME -- |
| -- |
What is Income? -- |
| -- |
SPECIFIC INCOME REGIMES -- |
| -- |
Business Income -- |
| -- |
Personal Property -- |
| -- |
Land -- |
| -- |
Employee or Independent Contractor -- |
| -- |
DEDUCTIONS -- |
| -- |
Capital Limitation -- |
| -- |
Private Limitation -- |
| -- |
No Double Deduction -- |
| -- |
TIMlNG OF INCOME DERIVATIONA ND DEDUCTIONS -- |
| -- |
AVOIDANCE -- |
| -- |
TAXATION OF SPECIFIC ENTITIES -- |
| -- |
Trusts -- |
| -- |
Charitable Entities -- |
| -- |
STATUTORY I NTERPRETATI ON -- |
| -- |
LOSSES -- |
| -- |
RESIDENCE -- |
| -- |
Individual -- |
| -- |
Corporate -- |
| -- |
TAX TREATIES -- |
| -- |
GOODS AND SERVICES TAX -- |
| -- |
Consideration -- |
| -- |
Supply -- |
| -- |
Other. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Machine converted from AACR2 source record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
New Zealand |
| Form subdivision |
Cases |
| 9 (RLIN) |
626128 |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Law digests |
| Source of term |
lcgft |
| 9 (RLIN) |
344761 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Marr, Emma, |
| Relator term |
author. |
| 9 (RLIN) |
1097985 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
LexisNexis key cases. |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b12758991 |
| b |
03-10-17 |
| c |
28-10-15 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Book |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
343.9304 ELL |
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1 |
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$34.40 |
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29-10-15 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
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| a |
343.9304 ELL |
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1 |
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29-10-15 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
b |
| -- |
c |
| Operator's initials, OID (RLIN) |
06-04-16 |
| Cataloger's initials, CIN (RLIN) |
m |
| First date, FD (RLIN) |
a |
| -- |
eng |
| -- |
nz |
| -- |
0 |
