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.
There is an official tournament guideline for fitting chess pieces to a chess board and visa versa. It states that the base diameter of the king should be no more than 75% of the diameter of the squares on the chess board. For example a king with a 1.5 inch base diameter should have a square diameter of 2 inches. There is an element of personal preference. Not everyone needs to meet tournament standards so it is very much up to the individual. In a set of chess pieces the King always has the widest base diameter.