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.
The largest of these sizes, 4Â½ x 9', is the standard size for tournament play and is regulation when the side to side internal width is 50 and the length is 100, Â±â, when measured cushion nose-to-cushion nose. In previous generations 10' tables were standard, and can still be found as antiques in some pool halls.