Basis overstatement still does not trigger six-year limitations period/ (Record no. 17154)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00578nam a2200157 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220607b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0732-8435 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | DPer 657.05 C33 Jan - Apr 2011, v. 81 n 1 - 4 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Stevens, Michael G. |
| 9 (RLIN) | 45568 |
| 245 ## - TITLE STATEMENT | |
| Title | Basis overstatement still does not trigger six-year limitations period/ |
| Remainder of title | Michael G. Stevens. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | New York: |
| Name of publisher, distributor, etc. | The New York State Society of CPA, |
| Date of publication, distribution, etc. | 2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | V81 n3, pages 42-45: |
| Other physical details | color illustrations; |
| Dimensions | 28 cm. |
| 500 ## - GENERAL NOTE | |
| General note | The CPA Journal. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Taxation. |
| 9 (RLIN) | 45569 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Periodicals |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Periodicals | UM Digos College - LIC | UM Digos College - LIC | 06/09/2022 | DPer 657.05 C33 Jan - Apr 2011, v. 81 n 1 - 4 | 06/09/2022 | 06/09/2022 | Periodicals | Periodical article |