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t\eo«»B9 The SURE-RITE Green Rim Stencil and the SURE-RITE 999 Speedry Ink Scvt mv« mwoornko,y .i.t.v itn crtoiomso,o officioncy. Got this mow, feianteirn g incke-mstkeinncialt iodne ptloi ­day! See yoor dealer! American Stencil Mfg. Co. Denver 5, Colo. American Stencil Mfg. Co. J Denver 5, Colorado Ruth my free sample Sore-Rite Green film I Stencil for testing. \m tm m I '"?'X ****** DEALERS EVERYWHERE TAXES Gifts Are Depreciable, Too Supreme Court rules that, for tax purposes, companies can depreciate property received as a gift or bought with gifts of cash. Decision makes cities' inducements for new business more attractive. ingF obru syienaersss,e slo ctaol tghreoiurp sc ohmamvuen ibteieens lubry­owfafye rionfg ptreomppetritnyg oir ndcuasche.m entNso wi,n tthhee Sciuspirone meth aCto urmta kheass htahnedsee d odfofewr sn ae vdeen­m• o Dreep raetctiraactteidv e.Gifts—In principle, the cpouruprots’se sr,u lai ncg omisp afaniyrl yi s siemnptiltel:e dF otro dtaex­bproeucgihatte wpirtohp egritfyts roefc eciavsehd. asO nac egi ftb,u soir­dneecsissmieonn cdainsc omveearn h, oaw lboitg oaf scaovmipnag ntiheiss aarffeo rgdo itnog ttuor nf incidv itch aotf fetrhse yd ocwann .hardly facTthuree rc awsiet hi npvloalnvtesd lao cbaitge d shino e Ilmliannoius,­I1n9d1i4a nat,o Mi1s9s3o9u,r i,t haen dc oTemnpnaensyse ew.a sF raopm­spcrooraec hoefd tobwyn s,c ietiazcehn sw’ angtrionupgs thfer ocmo ma­Mpaonsyt twoe rseet wuilpl isnhg opto wpiathyi nh aintds sloimmietlsy. t•o l goeotk t h1e2 —buTshinee sssh.oemaker took up 12 owfh icthh esnee totfefde rs.$ 88I6t, 00s0ig niend ccaosnht raacntds c$8o5m,p0a0n0y pinr ombuiisleddi ntgos .c onIsnt rurcett ufranc,t ortihees aounsdl y mfeore tp ermiiondsi mraunmg inpga yuropl ltso 1c0o nyteianrsu.­outT hiets ceonmdp aonf yt hdei db amrgoarien s.t haInn ceaarcrhv atonwdn ,e tqhuei pcmoemnpta ntyh aspne ntth me orceo momnu npiltayn't hadE vgeirvye ny eiatr., for accounting purposes, ithnec ocmoe,m paa nfyix esde tp earsicdeen,t afgreo mo f optehrea tcionsgt eofa rimtas rkpehdys ifcoar le vaesnsettusa;l trheep lamcoenmeenyt .w aIst w•a Dsi sdaeldluocwteedd— fAfrtoemr pcrhofeictksi bnegf otrhee tcaxoems.­Bpuarneya’su roeft uIrnntse rnfaolr Rseevveernaule ydeiasrasl,l owtehde atsh eg idfetpsr eorc,i patuirocnh atsaekde n? w iotnh a sgsiefttss roefc eciavsehd. BadIdRit iboilnlaeld ttahxee sc oomwpeadn yf ofro r j$us4t7 ,a0 0t0w oin- yeaTrh pee rbiuorde.au took the position that the ccioamtipoann bye wcaauss en oitt ehnatditnl’et dr etaol ltyh ep adiedp rfoer­othnee prreocpoevretry cions ttsh e tfhiartst wplearcee ; nhevoewr ciann­curTrhede? company appealed to the U.S. Tax Court and then again to the Fed­ehrealld Ctihrec ubiutr eCaouu.r tS.o tBhoet hc otmrpibaunnyal ass kuepd­theT hSeup croemmpea Cnoyu rbats feodr iat s fliansatl arpepveieawl. on sweictthi ognisf tso—f setchtei onrse vtehnaute scayo,d ei n deeaffleicntg, tthhaet girfetc ijpuisetn tass oiff tah egyi fwt ecraen thdee pdroencoirast.e cIon dea ddpietrimoint,s tdheep rceocimaptaionny oafr gcuoendt,r itbhue­t• i Oonpsi ntoi ocnap—iJtuals tirceeg ardTloesms ofC ltahrek ,s ouwrcheo. awgrroeteed twhiet h otphien icoon mpfaorn y tahen d mraejvoerristye,d ttoh es alyo:wer courts. His decision went on use“dT hbey [atshsee tcs omrepcaeniyv]ed in. .th.e aorpee rbaetiionng oouft ,it sa nbdus iifn e[stsh.e cTohmepya nwyi]ll iis nt ot icmoent wienaure einv enbtuusailnleys sb,e trhepel apcheyds.i cLaolo kpilnagn ta s mtuhsety dteor ntalo wraervde nbuues inceosdse ’sc odnetipnrueictiya,t iotnh ep rion­­avlilsioown asn c.e .o f. a wdoeuprledc iasteieomn dteod ucentviiosni oinn a sTihtuea tciaosne lailkseo tihnivso.l”ved the same issue wine rsel ipgahrttly o dfi tffheer einntv efsotredm —cawphietatlh eurs egdi fitns Tcohmep cuotuirntg ruwlaerdt itmhaet etxhceeys sw-perroefi—tisn tparxeasc.­steictatllley thteh ed epsraemcei atliaonng uqaugees tiiot n u(sBerd owtno S4h4o5e— OCcot.o bv.e rC oTmer.m S,u 1p9r4e9m).e Court. No. Tax Fraud Confessors May Go Free mitItf eteh eh aHs ouitss ew aWya,y sth e& BMureeaanus oCf oImn­­gteor neaals yR oenv etnauxe e vhaedreerasf twerh ow iclol nfheasvs.e to •( nIomwm uwnriittiyn—g uIph et heH o1u9s50e tacxo bmimlil)t theaes vportoesedc uttoi gorna ntt oi mtmauxnpiayteyr sf rowmh oc rimmiankael fveoslsuonrtsa rhya vdei scnloo susruecsh ofi mfmruanuid.t y Cnoown,­cthhaoruggehs ifB dIiRsc loussuurael liys madodees nb etf orper eistss agents go into action (BW—Apr.8’50, p 4 2 ) . theI f btuhree acuo mmwiiltl teiess’su eb irlle gbuleactoiomness, lsaewt,­ting a deadline on the time within 56 BUSINESS WE|K • Jwm 3, 1950