Masonry Magazine September 1963 Page. 23

Masonry Magazine September 1963 Page. 23

Masonry Magazine September 1963 Page. 23
ssee Chapters
(Continued from page 8)

sion was a "Methods and Systems Clinic," conducted by the Burroughs Corp. with the afternoon being devoted to a Workshop Session on Concrete Wall Panels. Saturday morning the members heard an address by O. Johnson, Regional Mortar Specialist, Portland Association, on "Quality Masonry Mortars". Jack, Executive Director, Mississippi-Louisiana Brick & Association gave a presentation on the role of the products industry. Next years state meeting will under the direction of the Chattanooga Chapter and the Vice President-Elect Mr.


QUICK SET UP
Adjustable
PERFECT FOR
UNLEVEL GROUND


ions & Answers
(Continued from page 19)

ted Entertainment
Question: Are entertainment expenses incurred at places such as night clubs, theaters, sporting events, or on yachts or fishing trips, disallowed under the rules if the expenses are incurred solely for business purposes?

Answer: Not necessarily. If the taxpayer can show the entertainment took place directly before or after a substantial and bona fide business discussion, the cost of entertaining would not generally be disallowed by the rules.

Question: What is a substantial and bona fide business discussion?

Answer: Whether a business discussion is substantial and bona fide depends upon the facts and circumstances of each case. However, it must be shown that a taxpayer actively engaged in a business discussion, meeting, convention or other bona fide business transaction, other than entertainment, to obtain income or some other business benefit. Also, it must be shown that business activity was substantial in relation to the entertainment.

Question: How long must this discussion be in order to qualify as substantial?

Answer: There is no specified length. All the facts and circumstances will be considered. The substantial requirement will be satisfied if active conduct of business is the principal character of the combined business and entertainment activity. However, it is not necessary that more time be devoted to business than to entertainment.

Question: How soon before or after the substantial bona fide business discussion must the entertainment (Continued on page 24)


EYWALL
"ANIZED MASONRY
FORCEMENT
Gives greater crack resistance
Adds strength at lower cost
For additional information



STONE STEEL & WIRE CO.
7, Illinois
Always at Bricklayer's Most Productive Level... No Digging Out or Blocking Up... Legs adjust individually. ADJUSTABLE-Any height-every 2 inches
MORE PRODUCTION - Most productive level
SAVE SET UP TIME-NO BRACING
EASY TO MOVE-Compact and light weight
LAST A LIFETIME-All Steel construction
THESE SCAFFOLDS SET UP IN HALF THE TIME - AT ANY LEVEL!
LOW COST
EACH SCAFFOLD
(FREIGHT PREPAID)
$1975 SAVE SCAFFOLDBUY $37500
20
(FREIGHT PREPAID)
IF NOT COMPLETELY SATISFIED, RETURN SCAFFOLDS IN 10 DAYS... FULL AMOUNT OF PURCHASE WILL BE REFUNDED.
DEALERS INQUIRIES INVITED, CHOICE TERRITORIES AVAILABLE, WRITE FOR FULLY DESCRIPTIVE LITERATURE.
Tools For The Masonry Trode
AB CONTRACTORS EQUIPMENT and SUPPLY COMPANY
1808 BOMARED2-7547 FORT WORTH 3, TEXAS
NRY
September, 1963
23


Masonry Magazine December 2012 Page. 45
December 2012

WORLD OF CONCRETE

REGISTER NOW; RECEIVE A FREE HAT!
The first 25 people to register this month using source code MCAA will receive a free MCAA Max Hat (valued at $15.00)! The MCAA Max Hat features a 3D MCAA logo embroidered on front with a

Masonry Magazine December 2012 Page. 46
December 2012

Index to Advertisers

AIRPLACO EQUIPMENT
888.349.2950
www.airplace.com
RS #296

KRANDO METAL PRODUCTS, INC.
610.543.4311
www.krando.com
RS #191

REECHCRAFT
888.600.6060
www.reechcraft.com
RS #3

Masonry Magazine December 2012 Page. 47
December 2012

AMERIMIX
MORTARS GROUTS STUCCOS

Why Amerimix Preblended Products?

576

The choice is CLEAR:

Consistency

Labor reduction

Enhanced productivity

ASTM - pretested to ASTM specifications

Masonry Magazine December 2012 Page. 48
December 2012

MASON MIX
Type S Mortar
QUIKRETE
www.quikrete.com
800-282-5828

MASON MIX
Type 5 Mortar
COMMERCIAL GRADE
QUIKRETE

Our mortar mix on Vail's Solaris was so consistent, every bag was like the next. And the next