The Service argued that, in determining whether the securities were debt or equity, it was important how the securities were treated for nonbook purposes. |
Though sales to nonbook retailers can be more complicated and labor-intensive for publishers, books are generally sold on a nonreturnable basis. |
Because of the use of potentially harmful magnets, all nonbook items like videotapes need to be checked out the standard way, Gill said. |
Others said they prized the store most for its sunny cafe or its magazines and other nonbook items. |
And even if nonbook business attracts attention, how much profit will follow? |
Nevertheless, it represents one of the first published acknowledgments of an organizational system for tracking nonbook items. |