Roy Thompson, Jr.
SMALL BUSINESS
NEWS & VIEWS
Small Business Tax Forms
As a special program tor those who prepare farm
md small business tax forms in North Carolina, the
department of Economics and Business and the School
yf Agriculture and Life Sciences at North Carolina
State University will conduct several two-day work
shops throughout North Carolina in December, 1980.
Two levels of course work are planned: a basic
section designed for those with limited tax experience
and an advanced section for those knowledgeable of
federal and state tax laws.
On the first day, the basic course will cover
information on filing and processing forms, gross
income, state and local tax refunds, business and
professional income and expenses, capital gains and
lftKSPS and farm inrnmp a nr! ovnonco Tnni/ie rlic
cussed on the second day include itemized deductions,
tax computation, self-employment tax, and tax law
changes.
The first day of the advanced course will focus on
farm taxes, including changes in investment credit anc.
sale of livestock, losses and bankruptcy, and partner
ships. Information provided on the second day will
include an update on Internal Revenue Service
penalties and tax law changes.
Both courses will be taught by specially trained
instructors from the IRS, the North Carolina Depart
ment of Revenue, the North Carolina Society of
Accountants, and University of North Carolina faculty.
The basic sections of the tax course will be offered in
Asheville, December 1-2; Greenville, December 1-2;
Charlotte, December 3-4; Winston-Salem, December
3-4; Greensboro, December 8-9; Fayetteville, De
cember 8-9; and Raleigh, December 10-11. Advanced
courses will be held in Charlotte, December 3-4;
Fayetteville, December 8-9; and Raleigh, December
10-11.
A $48 fee is required of those interested in the basic
section, and those registering for the advanced section
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66Whether You Rent Or
Whether You Buy, You
Pay For The Place You
Occupy!”
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1432 E. 7th St.
Charlotte, N.G 28204
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EXCHANGE
Here s Christmas Around The World
Christmas is celebrated in most
of the nations of the world - even in
China where Oriental Christians
call it Sheng Dan Kieh (Holy Birth
^estival).
Here’s a glimpse of how the
loliday is observed in some other
•ountries, as researched by Sears,
vhich has developed a collection of
Christmas customs:
England: The family searches
•fie forest for a Yule Log for the
fireplace. Children throw their
lift list, addressed to Father
Christmas, into the flames. If it’s
carried up the chimney by the
draft, they know their requests will
be fulfilled.
Ireland: A lighted candle is
placed in a window and the door is
left open so the Holy Family may
stop 10 real on uieir journey 10
Bethlehem.
Germany: In many homes, a
young girl dresses as an angel in a
vhite robe with golden wings and a
:rown. She carries a small Christ
nas tree.
Holland: Children here believe
that St. Nicholas rides a white
horse to deliver presents on his
Feast Day, celebrated on Decem
ber 5.
Sweden: Christmas begins on
December 12, the feast day of St.
Lucia. She is so admired that, to
honor her, Swedish families dress
he eldest daughter in a white
Iress with a red sash. Wearing a
.rown of candles, she sings carols.
Italy: Befana is the bearer of
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Where 1600 WGIV Goes J
i People Follow !
-hristmas guts. According to le
gend, she was cleaning the floors
when the Three Kings passed on
their way to see the Christ Child.
They would not wait for her to
finish. So today, children believe
that she rides on a broomstick
trying to find and worship the Holy
Infant.
Mexico: Youngsters here love
the pinata, a jug or figure filled
with candy, nuts and toys. Child
ren are blindfolded and given a
suck to try ana DreaK me pinata
which dangles from the ceiling.
Spain: Spanish children fill their
shoes with carrots and hay. They
leave them outside on Epiphany
Eve to refresh the camels of the
Three Kings on their journey
China: There are many religions
practiced here, including Budd
hism, Taoism, Confucianism and
Christianity. In the Christian tra
dition, children decorate a tree
with lantern lights.
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