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.
Beginners often play on smaller 9Ã9 and 13Ã13 boards, and archaeological evidence shows that game was played in earlier centuries on a board with a 17Ã17 grid. By the time the game had spread to Korea and Japan in about the 5th and 7th centuries CE respectively, however, boards with a 19Ã19 grid had become standard.