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- W2947662223 abstract "The courts and the legislature in both Israel and Britain have recently been occupied with the problem of the valuation of investment property upon conversion to business use. The problem involves the whole complex of income tax and capital gains taxation and goes to the root of the income tax system. Different approaches to the basis of valuation in “converted property” cases have been taken by the American Internal Revenue Code, under the British Finance Act and according to the Israel Income Tax Ordinance. The main object of this study is to analyse and compare the similarities and differences of these tax systems and try to draw conclusions which will suggest the lege ferenda to be applied in Israel. I shall first examine the American practice, then deal with the British views and finally consider the approach adopted by the Israel courts." @default.
- W2947662223 created "2019-06-07" @default.
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- W2947662223 date "1967-01-01" @default.
- W2947662223 modified "2023-09-24" @default.
- W2947662223 title "Investment Property Converted into Business Use—Income Tax and Valuation Method" @default.
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- W2947662223 doi "https://doi.org/10.1017/s0021223700001114" @default.
- W2947662223 hasPublicationYear "1967" @default.
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