Deduction for replacement planting allowed; subsidy received through Tea Board excluded from cost deduction for tea cultivation. A deduction is allowed for the cost of planting replacement tea bushes that have died or become permanently useless in an area already planted and not ... Summary
Deduction for replacement planting allowed; subsidy received through Tea Board excluded from cost deduction for tea cultivation.
A deduction is allowed for the cost of planting replacement tea bushes that have died or become permanently useless in an area already planted and not previously abandoned; however, no deduction is permitted for any subsidy received from or through the Tea Board under the Tea Act when determining such cost.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
