fue Bets cate oF Law 2013 CENTRALIZED BAR OPERATIONS GENERAL, PRINCIPLES OF TAXATION |. DEFINITION AND CONCEPT OF TAXATION {NS Tater Dont by whch he sovrvgn, though lew mak td ‘oye apetenng th cans of gorarmer sat ese uo sie mode {reroll eyes brs nd rear stares 67 An 3) isan concept ot testo. $8 The wy nay lr thr ahh owe oa ato oes by ‘spc moan poms ose ans At Tar wan uso Bases 1 NATURE OF TAXATION anonyme tn hes saps greed ra ota by lve aaa oy Ege Snob, ore Law eno 208091) a ie ugutve sil Tams ae agar fh onl whoa nt ‘Ste gant rat be matey ty swale apenas ee braoe Atl wee pane hve in saws are on Ste sacee (Casey Inaion Pf a) ns caeacrnsne of aca0n arama tg es aed vege, . Scorer ne area SERS tapes ae a Io toro os ht toy tr Ener enean meas mene ‘alton ste naan cooTAXATION LAW KK She Beda Red Boot IV, POWER OF TAXATION COMPARED WITH OTHER POWERS 1 languish power of son fom pole power and power of emit rice ower pubic ote teu opusbrk ra he Posto emeent moni cash © pre ope (ower ti ied ty Pe mpayer mre sore inet tpn, 6 Scares sees tay eee ea Spanner on ae eee tots ct popery aghtaeinann, oe pa tooo pon of ‘Sienna va eines of 1 AES sin ton con pon. ay. a en ‘oho may enon poe no a zc ove ee exo iy yong le scars ened Sah separa epre esmunces oo aces Heh cncnecoicnmione \V. PURPOSE OF TAXATION Sees enate weg be goede ane potesoneltgct mre 1 Nenererspesl or opay PREP) "Gematol a oes e ameens « frpatton ir anon nt rovabuson and baton of ‘ronured oaaty what» stoces win oid mart ie he Buary fearec Shoes y Conmeson on Aue GA Ko. 9885, iy a0, a Recon gosatneganty to coon eam otaton ee hipsecs var ha une concent waa rents 3 lope Regent atin prepa ae Bos Cage ot Law 2013 CENTRALIZED BAR OPERATIONS » Boscom "case of aegn ngnstos, pote tn ond I, PRINCIPLES OF SOUND TAX SYSTEM [AnEn ron sero yao ebony nae Roe bee speed oi ina bien cre bow ea ‘rere express and pubic face (Chet Oman GN ree i rrr ed Oe tye iy lo Py rye Ae ta a 8) Cage) ect oan and ssnmcte itty nce Ge eee a ‘erent ae Tg ae we ony oneal leon ah {onlin ele an stoudbe nts ana Oat Tar Poros ot Ree 0 a 929, VIL THEORY AND BASIS OF TAXATION ANS'In CIP Ago, GR Ro £28698 Fetuay 17, 1998 mw Sisco Court Siasees e Uedoes Tear a Tanaten, nt “wee evruefaes om ‘ee te grrmen wos be xray ts oe pone aH San a tn ne oe as Satie nnangel ie gor {vit ew Necasy Theory of tenon? tr fas a comp al chews 8 pay wl ee eat no esTAXATION LAW KK The Bulan ad Book Srwhar e. the Beretratcion Tory (Decsine of Symbol ANS: Tae ae what wa py or 9 ovtzed saoey The Se comanés and ‘atSso ane fm re abst aon wits uaen so att my Se eary maa i eon re eons oe Sprean mere on scrdn eye tebe are Rotaver be aiona te clgnan a gay es nat he prog eyed te om pcecton gent a een Oye gears though te paren Saar ppc epee Heer Give Sonn vr cin ict foun. sees. ‘tes ali rau is by hee Pe totter ste en een enreec eyed St Aon Ju 7-8) VII, DOCTRINES IN TAXATION tran Sees oa au, ila tae 48 Tay rete ‘hont cane Posed Comort «at. Gf 1086). Fabry 27 1385), Fetcecesotcaten Teena avs may be wed mR amouh 1 BrermentHowove,nusales YEE ele LB ne onan epee puts ab oF NOTE: Atigh the NRE ponies fre Imeaion the oxsesnat ad cic kes ones anes per won eagle ese {Sir nat ere eorane. The pecrove pecs tal at fom De ene (Sher bes te tr tur and ses he abaty fee say Land meu Sts in orl sere, obi tnabon means ung ihe sane ste of cbt te ce raat recente omen 96 20 Bros Caley Lew 2013 CENTRALIZED BAR OPERATIONS * oe Tatas het ame ct ng (These eee esc ae ed hc we bo a tobe “hme Posner Spada as mtn Oe inst Dipl Tn (Sr =P prs db NOTE. Then el ton he tov ye LOU an asa by Nata veer Th two (se rn ang atone Pore Sra Co ancy Foran lope GMs tise Pou 37 5B Muricipaty has an ordnance which rogues tut sors, otsumpton of iguor in stores, eslautants ans othe esbements, WS he veut of he nape had? thas, GF No. 8818 Jan 29 1969 eee rae aves he conttatoaltyo ous nan, ‘ein truce iyo Ge EY ron 2 188. te ‘money nfo Pigeon fu fad Bt tara, SS tare rane oer Sp ts acc pl ees ‘niet awedirnatma aon ene eal pacer dae van ‘xis wes bed aoa iw mero Ot ey ‘eimai ons Contuteal ton 2074255, n RM Sic strated tom an eabnt Set wy 87TAXATION LAW KE The Bedan Sed Bech ras oats gene och ig wat he ays «Beacon of Pope cme ita on ext eToe Sparing Rule weran be dens eon by onrence ie eprom WAT) tobe Pines ecco by enon owe ata 1 (oe oe Eni onto eon tate cy owns MREC seed ht ‘aoe ated pat ttc Sw fo te YF ch tae ae dat © Fave boon gad me Prtppnee (Sec Zee, MIRC GR Poder & ‘Same, Gh G68 Onc. 138). o fergenonmo gulp rs ctor 2 Tartar - agement tates coum: spacing wot tome of ‘Ram wih ce yn minowes be cuay wc fe sane ‘Sito Fx ster Das war scetoed wet oftaioanay tayo) motel anche oncom tat an nae titi ean * Sonteon fois he sare eon uta aoe ot tough ee, ot eet | Be of aascin wnt king of nes des eifing 99? ‘gece dene the ean tha be sera ot at STS ae oe pect ew nse or pct {Sepee but be buden trou ded oy poeod cn ot sucrarer Fe [autres otaraon the poet on whieh oe ‘hom nfs ane, ©: Whats inetd tain? 98 bon Bias Cote at Bo 2015 CENTRALIZED BAR OPERATIONS. ‘ac fx main the sob Be tga ay oe ngs GR Eun of Bngon Toca @R W168 Spo ‘04 iti Sha" Tieanas ents ne aytor freee) er SC 2b here nyt aoe yt ge [iS An eosin fo natn yar of mney, ep meet (6 Cree ane peo captor sor een Sorter te be oy (tA ur 30) fogenethe nna Toe nds a bok ath oot nompers S ‘poco GH No STE done 14.1929), Eagan = wher eemglos be ey sais by Corsten, 99 3TAXATION LAW ORC The Baden ed Daa NOTE, Conracna wx orngtons mil rt be and hb tx ‘ates rane rc ich ne a on {Ste putsae snare by ooemarin saya atc hot ‘ederaling Sate wn ha pee gow eae vrs wan cho ose ohed n gv Siro een ee tttanac, roy tte evened wer gntrg he eg Sorta ans Aca, axa and np be 8) vt te ratone for x oxrptins? ‘Scag! esa Tax Pee rd Rees 20024) my se og ten bbe gener ety mcs ss rs) a on ‘amptn may Usb wren ote abi of he tng schon (Macon it rena het ano Mets Ne 0 Seer 17 wea fee en ess cn rom F COMPENSATION AMO SET.OFF [nS Consens sua as tant Desa tera gh we nore oa tao: tescnober 176 ha Cr Cas) ‘edt gen bes gee spose st aa ty oe ft Garis (GF No, 188, ary 271983) anee he Sue Cast hae at bala ncaa ho oh tn ‘enya sadbeuases a re .coupromise ‘Snt mee ompromie “si, amany sex er een on sich rat they ean ages eles hm oronert yb patos ages ete a pe man ‘tech eae 700 ova Beta Clea aL 2013 CENTRALIZED BAR OPERATIONS Ss Canrmns re sono ren en bo et tr ee * mpm fx bat Be ex! sed Gunna blows e he tape fac 2, flee a 100 a a rama cms pm etree ret Gt ete ar set. Rca mmet raincoats ernas ply oan 0 nombon ove Siren Cour lao alae vet ane be rr, Ding ax amen tome CONSTRUCTION AND INTERPRETATION OF ‘Stearn clonpepaanta ton tanec ae {ic om orem snd tn os oe ca Ce seine Set gsc ad man Ss Soe aorta vey cue tts ers (voan Seren ne (Srct pene ta Ch 12508 Ret 3200), mmTAXATION LAW QQ The Beda Rad Bask Reena ie conection fx cramains an exclusions Oe ets un be pomnoe Somes hat ae the excaptns an tet eonstton of tx examen on « feromotene refer to pul pose vena LUNRETES verano state veo etre, such oe eno ee eater oer cine goverment ta evens Fees ain te piv of enenpin by ce Iegsve TAGE TEN ie deadaon comin? Nay taora tere Feet iar ates conve? tn sce es te penn ht mens eet eer GP he 809 88h Tas fuloge fins. seapora woe Sls ve 2st caesar ass ot o een mary ibe re we sey tee Abe eps ano bb tah (Sec 28 1) 1% SCOPE AND UMITATION OF TAXATION sorievapesenpusbg eae ‘aspeem ly sno etree youn Foe etn Abn. Law of Bane Toaton nie Paes, 02 2 Be Cole tL 2013 CENTRALIZED BAR OPERATIONS. NS Th ret linens at a (SPE) ‘Li dg Bunion Covent NOTE ean es tt asc snes ol Pop ‘rowley opal ona ‘Sraouamce se. 2943 ° — ‘Shows on akon 2 bea oprettin Ses a en etn oan urones SESSA teeny garners ss Seg sets, wean moseg and vata ‘fom no Motte ‘Tanna Comorian 8B ne 60D heh 208) Aerunte operons bovettes (Omaaney Tex Pecos and Remedes, 2097 1 Bie Pan Soy tee, eet emer pty berasty wen apse nanny ‘etornmy Leiane EF teats he fl cn nor-diegnty ote eng power, ty (sigan ptesias non ste ugan) Taxoe we agra tt ese wi ale he gr rt race De gots noma he Slo Tonion Peso em has becumans 9, tana xaene ha or on-ipiy? Ear wien shal sare cue the Lau fe 128 LOG). 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Gonrment armen ANB: ees he corporate overran eoityIrough whch tho futons of Se en a rcs Seba Pope uy ew ‘Sina Sade teese nthe Plopeoe wane peeamega the ane or pte hy ans ey toms Se ©: What se on ofthe eaempton af he goverment ets Hem {Moe ti terse {wh ten he aud sain of De great 705 5TAXATION LAW QQ The Beda Re Beak sere ste ty 0 aaa ert ows pce Sc be tal Wu ou Ro Pees Srocaonin teen maco hee St an S03) ovement Agerclor Gene goreten agencies Stes teeta ye ans us fe goverment use 8 ceparmen ‘Rien ce, nomena er goermen-oneod or crete SOG (SEE as gm an tn (2 ame sone he ea of goverment species, Bus Sapecs recur avril heer rep tae nes cea, 1 Seomaay tncone ate mea fv to eres renee {Gimaurgen, Tat Prices and erases 271 0.93) (0 Ovtne Gvemmenownat or conte corporation She ties any ape etn: wim eons cay pao Pew’ wether govenei o ‘Demy nae «Smnet by be Ooerimertdreciy eve As stamens eer ‘Taiyo oe pea a he ae ek capers omc sne sth scapes osc Aaa oe) NOTE A OCC guna suet aon cent 2 GovennaetSevceinevre Sytem 5, BS SiS 2 PepaneHeaiinewtes Sten PC) 2 {Batre Ghat Sweets On PCO) [ee 27). MAC lesvunentaltin ane Government (2 batea armen of Cverman ‘RUS are oan gery abe Noor Goran rary wn me eeaneat toneroa wa wo apse cons sac am ‘Sona win sons fo at caput pone’ tng sel. ae ‘Gros seta onary. tly fra 3 crane (Se 2, arate oo {ean stromanthe government ate e 5roperty ts? Sus No" Sire Gnut es ans inane thar)» ost (fapeata G sR, ay 70708 hr bee pees of MIA ow tee he tna goverment ar tun scr Tom ee a treet Man ars geronimo naw Ser 130) fe CSE \charoides hat eutooe ofa onty poe’ al retested tte iy of {hen ou care fy te enon) ovr ce ‘arenes ea gone ne NOTE nthe MA ce, the Same Can cones MA as 2 goverment ‘eran Sena ia ‘an en Coleg ot LoD 2013 CENTRALIZED BAR OPERATIONS tyne a 8 oon eae Ym a He 1: when» govesentiatrertatyi wstd with emport powers, oes SRST a eSlone tuk, te Sopane Cut hes na wen ee es Ny govt some copute poste ney te eco oct Use te over ramen = SER Lao Soroten ears s ovement ramen aoc ‘on goermers at wo caper pane aye gvarmert ta a Kshs ccaron's se an oben Cones shes rom ang pepetcs st te arose ol te yonwarect There tig tan ee Stes: am Geng ha ennai pees lm goverme tora psn nce may Se sunt ata (MEMA Macon, OF So Bia Segtmbe 11250) .CONSTIUTIONAL LMITATIONS OF TAKATION itera tno rpm? race cyan ce-ch ct Petes spt rgenmert rhyme ol 1 One aac ten ‘.stesca pou pose rows (once Tat Cae (VBtokewee Sgt non of ropa Sava, ad eons + Neral on ste, on potest sso: ‘iceman tegen Preserve Theorem Concetta, | {rNensppograten cat puble mane ais ene + ronson nrey seen von ae ees * Bua pon, ‘ojo asm aoe \Unemngormem s!onssion 2 comiaes Praia dct fina Taran Prohibsonapiatinptonnent or Non-payrent of Plax GCap apap bso tar nm enn fae? (Bess hin tenor yon a ele eu, a Revonpaymc beet atta t2e om azar Be gars a Fe py ces 2 cra ity wh ou me wet fi ‘Bemus ce eaing we (apache Pipes Pad, O70 BSE Jay Sr tower no porn Sa be mono 97 ‘Spottocdoe aa MIS Cae 07TAXATION LAW KK The Badan Fe Bosh oar wine soning af SuS!'Sne Sone ae ngs fr nero le tacasse payer pote ma cong bbe, Tsao ConRovwwer 200868 4 Uniny ad ei Tnton Sm Savenarteat ee | | | ' ve egress ya linn Z8 Att 87 Canton (vat does under an equity of axaon mean? [Russ yt Bos ae OR N25 Ober 23, 158s eon ‘BS ery ar ey nice enna sh tap ac eae vEnletnaenttpartes ht sare es an acct pace wats Sopct nay our. hr mao aw ene cu woo aren, Secrprtcn ana na ston pe ogee he on cor NOTE: tis mere sor teas te be a0 ates he tet ‘nisin ate Arona GP No C76S2 Decemoe 221889) nS tae ne coment amps Scones mecca cans of (Steyr aay eu rat yrs of Arty aren none ota Rnb the Songs ayy iw ota Poca ot. ib spect och encts s ean ee 8a Wt 708 . 2013 CENTRALIZED BAR OPERATIONS orton (See 28 25 et 187 nd of ace conn th xm? Sepeny a at in ature te use a te prope a be xg? Ss The pepe ran Stay. hoy esd go, SNS! Act ese "seam Prey, of fog, 8 Sty feaeae amg ear, buy fos Day rare 8 re ya ‘fg mest toy. ty it man oy mans srcuse (crs Caw Ocdonay, J" 8d, ted m Non’ Power Coperaton ¥ citadel Assrora jon, 7 SORA a e425 39) at meant actual ct, and eevee? Sn igo cite Papaya ay GA a te 22 Sen ‘o Sart amet era SCRA Yor on ara Vat Cogs 0: The Reman Catote Church own # 2c fn town in Tare Sor aueston| BRS: Tha Cush cnat cam nt aengon oh ee ant Oye Foeanam sau od Oy sha tray hehe a ae gu, ace ch sso! he 2nons ar soy. Sey ang eesevay ued Feige art washra!puposer S028 at 18? Conor Died 109 et)TAXATION LAW 4K The Beda Red Baal Dngt f popey oa a voor enna pape ‘csv teed ne ave goes resign toe “Sn | Srreymes wih sedvsay fing Coe fe Pains Cus Sve) he peor ase uy sly ed fo aigous or edater oy ty ctr ae gen ‘edetona suasen, Protibion agus Texto of Nonatek, Man ro Eaucaonst rtitons Sita seon pastes rs 6 Govememnacieton anos on eae Diecut tay of gore wi cow ie (Se0 MI) Soe eer fe 2), 1987 Canton Borne 01 NAG) on tock nonprot dest! ebatons cas ay cnet novo canal ton, fetal. eecly. ara my wousona eats abn xem PO? tert Sia (So. 4 an Sv 58) Contr) uation icone apn? ‘Sopmne ssoon Prone apo heb nd totuone Wom cane an? steno of ron stock, nenroft educator! no fon Bes Coleg a kaw 2013 CENTRALIZED BAR OPERATIONS ‘Bareusor ray ROTE st ECS Ort 28) eee vent 1 Owned nope ye carat aon nay ates ‘egudees depose pers rte wnoseanana. Sax ty he Vat he 1557 Conateen recy oronace Patol rerio sve aay. ey, ‘rt ikay URED wc puree a at fa ns) Eh nan mde toronaack nn rotedecton atone et ISSN Se TWAS) otNeNIRC ns cetreatee dnaons ia ere 9.21 colar. netomat enor! mats an ye ‘giao net conosco 06? crayon non colette 2 6 ‘ert ean aon wot Neto na en SRLS ATE reemestontTAXATION LAW 6C:K The Beda Red Book Senay oe en 8 Sr et rejety ofa the Menters of he Congres IRE To rane "smo of a i mom ih Cones mans as ‘her alt ment sys NOTE. In garing ‘x enna, a absaie mages ef 2 mares Cotes! fenunwit nares wena of anos semgnn Ne ‘raw ue fSmanmps, Tes Pees Panes 0 ep 119) { vorsfoned ‘othe gonera ins of re Goverment (SHC. 2991. At Vi, 1987 nat he custo he wa pore ot he Present retton 0 Einstein ty sure Sn Stone "Reicqy slam ac mpi seat 0 5 hoteguet a pray ingore an tore Sterne et pease mom toons ‘Sessa oy tne. few a hoe sel eh ees evan Sac A 187 Coston Ne Apron ou ny pac money m fou Beds Cag of Kaw 2015 CENTRALIZED BAR OPERATIONS (NS; Ho. Ur See 26), At VI te 1987 Centon, tere sate 90 orton inc Acti rats price of uw process neato taxation? fei peta at at py ee mate sbetnve de pocae? vate ocd cee ‘Soong bhearsatsan, Tnaten Lan Rave 200 Are the raguitomans of notce and baring abaye requ bebe the be eracve of acanocss areas mrss es 18a 7 LS) Scien ee at an roan than a at pay, np srs so erg ae ney Tl Bee ‘orittny cluster Wawel regue: Pal at pene pope othe Sa des Sina och sansa baa ne ‘foment cde Suc Ants Gh Sst ty 28.8 Re covscrang date ae of tetas rel (eps Wat rete oui for va la DUE)TAXATION LAW 6K The Daan ed Back 2 Bes atege La 2013 CENTRALIZED BAR OPERATIONS ANS: The ota aah rg mat tgrman he pas he we Glue gy apely a herbary sheee cts (Oma Sige Canon eosanretGmnce 6 ha fae ety Ta ‘ANS''See 5A ol he 1987 Cotton const lute he alba neg Cetin gen, Ete, cone he point xtih 9 het 3 apo Sacra oma se owe Ac ‘emordfor popmat fn eb (oap cod nda, Tar Low a Sisoomet See») «Beynon th a! saris by he payer mera ch tone ply antacid. oy pena cee Fae Pos ‘Sec ay toy sh a eae oe shy, DEFINITION, NATURE, AND CHARACTERISTICS OF TAKES ‘RNS cst career oat (LEP NOTE:A mie easton sete an cous ees ty nen sc Tr Bina ye as has uur ove Be pao er 98 Neveu wera epmcan Ane ot Sonne etait 1 hse he wen oye Se {Riges hoabe an wry wes Guarie by e Constatc Amc hlasn Beat corn fa ape oe lc he pte Soaisrassine i Gare as obagenmmmssmee te onenery SS Bogaert rt tae on hy yi {Wis eum lr Baa pesos ton. Law of Bose Tabor se Satine ca araninimeoltatonaceamtace? | ora tots pate we Site andere = sanpeaccnrecne nee Xl REQUISITES OF A VALID TAX nS! Tre hawng Bethe recuse (APU) nen wane Neninpsiment ius po? int cme ha pn or ebety es Bowie inaction lhe ‘Rusrreronargomer dase apes te foe’ of aon bt a a ce a emery ‘ny wee on rany Pe Thal Aisiaman an alec of a of as gio Blrernmersane ie oe Foy ale mesa (Snoston, Tsar Lo gana ryance navel opal by. fogs ane Fevowet aed. 6 1) Sea iu X. STAGES OF TAXATION 5 Tne non ube Ut Tet mat ft apnge a he set wi Coetonal Letans What ret stageso tpt of Taxa? Debt tig AnErsags or ptcnatin wi WAC, ° Wikcnpeem pope ercats tere Ne Xil, TAX AS DISTINGUISHED FROM OTHER FORMS OF EXACTIONS Semarang often | Suerte al te pups own etnies a boos | ara ‘i Rogier ater a | “2 cenguin ane | aos as Pat nd eras 207) 08 1618) conan won ea aaa ie ene ‘wie tat 8 na nsTAXATION LAW _ KK The Balan Red Baa » cote ctor anc ze rset oi, « Retoynormay pore. tc may 0 se pseed ty be Ss ‘maybe pede pvr Bsa at. ‘S angls Taxes om Lean Fee Sarin ayte degre tance Fon afl: Scene ewe Site tb Reb pone pupane ans & rent whe laa fs ‘te ere anomaly pa ree ncn buenas Taso ocanenis anc celta ‘Sedo (Rectan Tatas on Tox Pncpee and Remedi 97), fig grr tren pny mene arn ey (Pogues Orta’ Gop Guson Gy G7 No E08 apt 2 180) WS MGW Aah ar ave ved on pe. oper, TO, Ae sy ines we peony payer, whe seca ‘el ueoermete ase ty on Sersee 16 {© tng Teas ram Oa ett ts si pet oe i tee ay aay et oe boa pal «Rela ode samen, te foray pyar. whe tt ‘oniem many pepery oso, bay sy eet tray Oe tore anes i corgensson Satoh 1 Relotteres une Ser rt donot wes ect hl dt Stone ner secondo ye, Ast ngmar adr ane smote y pbk aon, whe det ‘Sneed pre da ‘thee resepim bono Gots Geter yew Case XIV. KINDS OF TAXES Use rel ann Pt a tel od aa oc an shou rear other pope, ccizatr of Beast mich Py ‘mayen onpuod op. Comune ‘oy Tae at pede per, heme alo pera. ‘eaten set vue come a tase sh Sprott nt) «Piya ne te tins a sins (eg, Donor a menor Sener is Saran rhea Soa ie pat tun ofa fae one sae pan fatecnwun) ve Be Coleg of Kew 2013 CENTRALIZED BAR OPERATIONS ©. © sppleten, te 8 of genet spain: while sos! sss opis yoo pateur one alte I | Rosse Soa castro eran Seat g ieee a emg nt &TAXATION LAW OK ‘neo ax) - Se om care rears eet eral eas eee eee + Loca (Real Propery Tox, Mumcpal Toe) a tx lewd by te local eee eee oo ee rereereree) AL VENUE CODE (NIRC) OF 1997, [LINCOME TAXATION ‘Siecpremtagor canes ue ies ets uga) Seger Somegonl Tas Spey [Si tomeeceaan weane, ouease oF ren Si epoca nts 1 Se store ja tro Se ses ine ‘2 tu doaezng ta bur sowsle dsucins tom tess tome. cota gars puso PEO ord tet ne Se Bees Coleg a Law 2013 CENTRALIZED BAR OPERATIONS came a st a at cae of crpean, ot wl 2t esol and afaton snompions mtu cre oh evil payer ‘tie rev le. gone cone se cowl ears and mgs) bated te one et ot red ee ee mtu orto csste naoe rcpt) + sellers tk pee mnt ee cal ‘Bron ge al ee rem act et {rtmat arene sant sures tn Piper nce Ta Law? Sete amp i 4 Eee rx ren — neyo ‘tony clase aon canes acorn [RNS Th te |) pmo tad ares ee ang 1 Ga ra ape a camino eae ton Enna the pest Pipe noms ax ‘ie tpn Mt acs eon {Spec ream te 'ov aro expt (8. pri ediaons 1 ESS to aw a chron ee ety oc He Preefon Bes Cotegeot aw TAXATION LAW EKG The Badan Red Boch _2013 CENTRALIZED BAR OPERATIONS erat wide tran seams payonis mage te monet (nda 1 py rn args Tax a Seconow 31, Taste ne sb comput on bows cane TINSR Seater ter. ‘any morn Ghar tan cee See 21) MAS) Sheltering pene acne on Stet yar cm a 1 Capoten any inane, ' Copeatn's ced an Yer eted treed te Conmebcnt by ata of ow (See 6h nich StS pau one ting he ours oe corgsteg tr ncaa (See 172 Ferro Reber ra 9, ay rnin gst nesting eo ‘Dal, wiht nope ofthe Conmbsion be deuied on Ihe toes sh eget pr tapin atm al esa be mace he Fert tne dn ha ota acoiing nero ah ta Sl Sess ‘a Souo sine acs et (So 47 MC) KS OF TAXPAYERS ‘Glenumerte ens a aibayers. ‘ae edietaec Nope Ee and Tae titan coen sete ergo ena en fr Fmonsen anion Yo! 009 e988 Ghipows, oas ol soeraped © PESSE ag ovement 2 Ture tom tre souny 1975 iyo 197 Cos) o enon be bee pn ine ne ay pow Stover nets tse’ Snes VS bed pa Bie ‘iy tour, ectrd Cae No 3 Fowse Besos) ‘Te iheg meenad seman ttre EP seein bebe ys meen aes wih = ie fests ne sae iar aa animatronic oh ‘es cepa Bales ne ayo NOTE, Th pau mot af he tne mean tel 185 985 « 2) dye (Se rman pons 0s pea one