<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01517nam a2200349Ia 4500</leader>
  <controlfield tag="001">221844</controlfield>
  <controlfield tag="003">OCoLC</controlfield>
  <controlfield tag="005">20160527200739.0</controlfield>
  <controlfield tag="008">980813s1998    nyuk          001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">98037117 </subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0735502218</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780735502215</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)39713863</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">PUCPR</subfield>
  </datafield>
  <datafield tag="049" ind1=" " ind2=" ">
    <subfield code="a">cicg</subfield>
  </datafield>
  <datafield tag="050" ind1="1" ind2="0">
    <subfield code="a">KF 6369 .8 .E57</subfield>
    <subfield code="b">M66 1998</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">343.7305/585791</subfield>
    <subfield code="2">21</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Moore, Schuyler M.</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">138420</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Taxation of the entertainment industry</subfield>
    <subfield code="c">Schuyler M. Moore.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">1999 ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New York</subfield>
    <subfield code="b">Aspen Publishers</subfield>
    <subfield code="c">1998.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxiv, 394 pages</subfield>
    <subfield code="b">forms</subfield>
    <subfield code="c">26 cm</subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="b">txt</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="b">n</subfield>
    <subfield code="2">rdamedia</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="b">nc</subfield>
    <subfield code="2">rdacarrier</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">"A Panel publication."</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">Fundamental characterization issues -- Choice of entry -- Income recognition, timing, and characterization -- Deductions, depreciation, and the investment tax credit -- Wage withholding -- Foreign production and distribution -- U.S. tax and withholding on foreign persons -- Financing using domestic tax shelters -- Other financing methods -- Tax planning for talent -- California taxation -- The sports industry -- The music industry -- Forms.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Entertainers</subfield>
    <subfield code="x">Taxation</subfield>
    <subfield code="x">Law and legislation</subfield>
    <subfield code="z">United States.</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">92296</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">Entertainers</subfield>
    <subfield code="x">Taxation</subfield>
    <subfield code="x">Law and legislation.</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">92296</subfield>
  </datafield>
  <datafield tag="651" ind1=" " ind2="7">
    <subfield code="a">United States</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">182913</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">166322</subfield>
    <subfield code="d">166322</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="6">KF_6369_000000000000000__8__E57_M66_1998</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">cil</subfield>
    <subfield code="9">311208</subfield>
    <subfield code="a">7</subfield>
    <subfield code="b">7</subfield>
    <subfield code="c">4</subfield>
    <subfield code="d">2016-05-27</subfield>
    <subfield code="e">william S. Hein</subfield>
    <subfield code="g">170.00</subfield>
    <subfield code="i">532000</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">KF 6369 .8 .E57 M66 1998</subfield>
    <subfield code="p">70000000622337</subfield>
    <subfield code="r">2016-05-27 00:00:00</subfield>
    <subfield code="x">r:221844</subfield>
    <subfield code="y">6</subfield>
  </datafield>
</record>
