KF Modified Origins: Legal Classification by Subject (3)

10Jan2010 at 12:16 pm (History) (, )

Another large subject area treated differently in KF Modified is the law of taxation. Tax law uses the Geographic Division as we’ve seen in other areas, but the range of numbers involved can be much larger than the usual span associated with G.D.s.

The original taxation number range in KF falls within KF6271-KF6558. KF Modified groups this into a number of different geographically divided subgroups, some with large range spans and some single numbers as follows:

  • KF6290 [KF6271-6290] Taxation. General
  • KF6297 [KF6296-6297.5] Tax saving. Tax planning
  • KF6298 [KF6298] Tax expenditures
  • KF6300 [KF6300] Tax administration and procedure. General
  • KF6334 [KF6301-6334] Tax administration and procedure. Specific aspects
  • KF6370 [KF6351-6370] Income tax. General
  • KF6499 [KF6374-6383] Income tax. Special aspects
  • KF6397 [KF6385-6397] Income tax. Deductions
  • KF6499 [KF6400-6499] Income tax. Other specific aspects
  • KF6558 [KF6525-6558] Property taxes. Taxation of capital

The thing that’s a bit different here is the size of some of these ranges involved. For example KF6499 [KF6400-6499]; that’s 100 numbers*. So if your classifying something on ‘corporate taxation’ you’ll consider using KF6455 but because it falls within the range KF6400-6499 you will classify it at KF6499 with the added G.D. The same would be true for the taxation of ‘foreign investments’ which is designated KF6419 in the schedule but will get a KF6499 number because it too falls within the 100 number range. The only time you will use these individual class numbers is if the resource you’re classifying is dealing with the law of U.S. taxation.

I’ll take a look at this a little more closely in upcoming posts when we start working through questions and some specific cataloguing situtations. If you have a classification question about something you’re working on let me know and we can work through here where others might benefit.

* Note that the actual number of classifcation numbers used in this range is less than 100

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