The death knell for SALT cap workarounds? : (Record no. 11210)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00713nab a22001817a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251030123304.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251030t2019 |||mr|gdr|||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0732-8435 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BPer. 657.05 |
| Item number | C839 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Flynn, Kevin M. |
| 9 (RLIN) | 13167 |
| 245 ## - TITLE STATEMENT | |
| Title | The death knell for SALT cap workarounds? : |
| Remainder of title | Treasury's final regulations uphold the $10,000 cap / |
| Statement of responsibility, etc. | by Kevin M. Flynn |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New York, United States of America : |
| Name of publisher, distributor, etc. | The New York State Society of Certified Public Accountants, |
| Date of publication, distribution, etc. | c2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pages 62-63 ; |
| Other physical details | illustrations : |
| Dimensions | 26 centimeters |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Name of part/section of a work | The CPA Journal, Volume 89, Number 9 (September) |
| 9 (RLIN) | 18294 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Bansalan Periodicals |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Current library | Date acquired | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | 10/30/2025 | BPer. 657.05 C839 2019 | 10/30/2025 | 10/30/2025 | Bansalan Periodicals |