upr000278 245

TAXES M r* The SURE-RITi Green Rim Stencil and the SURE-RITE 999 Speedry Ink Sov« work, m v « Hi m , to v i m oiwy... incrMM •fficivncy. Got Hits now, fmor inlc-*t#ncil dupli­cating combination to­day! So# yovr doolor! SlIRE-RITE DUPLICATING SUPPLIES American Stencil Mfg. Co. Denver 5, Cole. American Stencil Mfg. Co. Denver 5, Colorado Rush my free sam ple Sure-Rite Green Film Stencil for testing. Nome— . Address.. City------- _S ta te - DEALERS EVERYWHERE 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. For years, local groups ing businesses to their c ohmamvuen ibteieens lubry­owfafye rionrg ptreomppetritnyg ori ndcausche.m entNso wi,n i tthhee Sciuspirone meth aCto urmta kheass htahnedseed odfofewrns a( jdveen­m• o Dreep raetctiraactteidv e.Gifts—In principle, the cpuoruprots’se sr,u lai ncg oimsp afaniyrl yi ss iemnptiltel:e dF otro dtaex­pbroeucgihatte wpirtohp egritfyts roefc eciavsehd. asO nac egi ftb,u soir­dneecsissmieonn cdainsc omveearn ,h oaw lboitg oaf scaovmipnagn itheiss aarffco rgdo itnog ttuor nf icnidv itch aotf fterhse yd ocwann. hardly factTuhree rc awsiet hi npvloalnvtesd lao cbaitge ds hino eI lmliannoius,­I1n9d1i4a nat,o Mi1s9s3o9u,r i,t haen dc oTemnpnaensyse ew.a sF raopm­pscrooraec hoefd tobwyn s,c ietaizcehn sw’ angtrionugps thfer ocmo m-a pMaonsvt twoe rseet wuilpl isnig mpto wpitahyi nh aintds sloimmietlsy. t•o T goeotk t h1e2 —buTshinee sssh.oemaker took up 12 owfh icthh esnee totfefde rs.$ 886It, 00s0ig niend ccaosnht raacntds $c8o5m,p0a0n0y ipnr ombuiisleddi ntgos .c onIsnt rurcett ufranc,t ortihees aounsdl y mfeoer tp ermiiondsi mraunmg inpga yuropl ltso 1c0o nyteianrsu.­outT hiets ceonmdp aonf yt hdei db amrogarien s.t haInn ceaarcrhy atonwdn ,e tqhuei pcmoemnpta ntyh aspne ntth em orceo momnu npliatnyt hadF .vgeirvve ny eiatr., for accounting purposes, tihnec ocmeo,m paa nfyix esde t pearsicdeen,t afgreo mo f optehrea tcionsgt eofa rmitas rkpehdys ifcoarl evaesnsettusa;l trheep lamcoenmeenyt .w aIst w•a Dsi sdaeldluocwteedd— fAfrtoemr pcrhofeictks ibnegf otrhee tcaxoesm.­pBuarneya’su roeft uIrnntse rnfaolr Rseevveernaule ydeiasrasl,l owtehde atsh eg idfetpsr eocri patuirocnh atsaekde nw oitnh a sgsiefttss roefc eciavsehd. BadIdRit ihoilnlaeld ttahxee sc oomwpeadn yf ofro r j$us4t7 ,a0 0t0w oi-n veaTrh pee rbiuorde.au took the position that the ccioamtipoann ybe wcaauss en oitt ehnatdint'lte d retaol ltyh ep adied prfoer­othnee prreocpoevretry cions ttsh e tfhiarts t wpelarcee ; 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 kuepd­the1 Shue pcroemmpea Cnoyu rbats feodr iat s fliansatl arpepveieawl. on sweictthi ognisf tso—f setchtei onrse! ytehnaute scayo,d ei n deefafleicntg, tthhaet girfetc ijpuisetn tass oiff tah egyi fwt ecraen thdee pdroencoirast.e cIon dead dpietrimoint,s tdheep rceocimaptaionny oafr gcuoendt,r itbhue­t• i Oonpsi ntoi ocnap—iJtuaslt irceeg ardTloesms ofC ltahrek ,s ouwrcheo. awgrroeteed twhiet h otphien icoonm pfaorn y tahen d mraejvoerristeyd, ttoh es alvo:wer courts. Mis decision went on use“d I bhye [atshsee tcso mrepcaeniyv]ed in. t. he. aorpce rbaetiionng oouft .it sa nbdus iifn e[stsh.e cTohmepya nwyil]l iis nt ot icmoen twienaure einv enbtuusailnleys sb,e trhepel apcheyds.i cLaolo kpilnagn ta s mtuhsety dteor ntalo wraervde nbuues icnoedses' sc odnetpirneuictiya,t iotnh ep irno­­avilslioownasn c.e .o f. a wdoeuprledc iasteieomn dteod ucetnviiosni oinn a sri tluiea tciaosne lailkseo tihnivso.l”ved the same issue wine rsel ipgahrttly odfi ftfheer einntv efsoterdm —cawphietatlh eurs egdi fitns Tcohmep cuotuirntg r uwlaerdt itmhaet etxhceesys -wperroefi—tsin tparxeasc.­steitctallel y thteh ed epsraemceia tliaonng uqaugees tiiot n u(sBerd owtno S4h4o5e— OCcot.o bv.e rC oTmer.m S, u1p9r4e9m).e Court. No. Tax Fraud Confessors May Go Free mitItfe et-h eh asII oints s cw aWya,v sth e& BMureeaanus oCf oImn­­gteor neaals yR oenv etnauxe e vhaedreerasf twerh ow iclol nfheasvs.e to (• nIomwm uwrniittiyng— Tuhpe t he Mo1u95s0e tacx obmimlli)t theaes vportoesde cutto igorna ntt oi mtmauxnpiayteyr sf rowmh oc rimmiankael fveoslsuonrtsa rhya vdei scnloo susruecsh ofi mfmruanuid.t y Cnoown,­cthhaoruggehs if BdIiRsc loussuurael liys maddoee-s nb’etf orper eistss apg4e2n).ts go into action (BW—Apr.8’50, theI f btuhree acuo mmwiiltlt eies'ssu e hirlle gubleactoiomness, lsaewt,­ting a deadline on the time within 56 BUSINESS WEEK • June 3, 1950