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TAX EXPLICIT CALCULATIONS: INDUSTRIAL BUILDING ALLOWANCES FOR THE SMALL INVESTOR

Journal of Valuation

ISSN: 0263-7480

Article publication date: 1 February 1984

43

Abstract

Valuers generally shy at specific allowances for taxation in their calculations. There should always be good reasons for making specific allowances (even NIL ones) in as much as the much quoted ‘market’ is made up inevitably of tax payers and tax exempt bodies. There are many situations where the tax payers' bid can be the highest and thus create the ‘market’.

Citation

COLBORNE, A. (1984), "TAX EXPLICIT CALCULATIONS: INDUSTRIAL BUILDING ALLOWANCES FOR THE SMALL INVESTOR", Journal of Valuation, Vol. 2 No. 2, pp. 117-124. https://doi.org/10.1108/eb007949

Publisher

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MCB UP Ltd

Copyright © 1984, MCB UP Limited

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