In TEI's view, where an embedded service--such as freight--is an integral part of or incident to and necessary for the taxpayer's delivery of QPP, the amount should be included in the taxpayer's DPGR. 25) 'Annual Report of the Director of the State Children's Department for the Year 1911', QPP, 1912, vol.
The tournament-size chess mat measures 19.75 inches with 2.25 inch squares. The vinyl roll-up board is black and buff and includes algebraic notation for game analysis. We recommend the board remain flat or rolled-up when not in use to prevent creases that can occur when folded.
Regulation backboards are 6 feet wide (72 inches) by 42 inches tall. All basketball rims (hoops) are 18 inches in diameter. The inner square on the backboard is 24 inches wide by 18 inches tall. All line markings on the floor are 2 inches wide and can vary in color. The restricted area arc is a semi-circular arc drawn around the area directly underneath the basket.