The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, Volúmenes18-30Division of the Federal Register, the National Archives, 1939 |
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Página 2979
... credited to the same accounts which would have been charged or credited if the items had not been delayed : Pro- vided , That when the amount of a de- layed item is relatively so large that its inclusion in the accounts for a single ...
... credited to the same accounts which would have been charged or credited if the items had not been delayed : Pro- vided , That when the amount of a de- layed item is relatively so large that its inclusion in the accounts for a single ...
Página 2981
... credited to a long - term debt account appropriate for the transaction , except , however , the current liabilities mentioned in para- graph ( a ) of this section ; but , for the purpose of classification in the balance sheet , a debt ...
... credited to a long - term debt account appropriate for the transaction , except , however , the current liabilities mentioned in para- graph ( a ) of this section ; but , for the purpose of classification in the balance sheet , a debt ...
Página 2982
... credited . No debits shall be made in respect to discount upon securi- ties held as investments or in special funds , if there is reason to believe that such securities will be disposed of by re- demption or otherwise at less than par ...
... credited . No debits shall be made in respect to discount upon securi- ties held as investments or in special funds , if there is reason to believe that such securities will be disposed of by re- demption or otherwise at less than par ...
Página 2983
... credited to Account 401 , Miscellaneous Credits to Surplus , as appropriate . ( e ) When the redemption of one issue or series of bonds or other long - term obligations is financed by another issue or series before the date of maturity ...
... credited to Account 401 , Miscellaneous Credits to Surplus , as appropriate . ( e ) When the redemption of one issue or series of bonds or other long - term obligations is financed by another issue or series before the date of maturity ...
Página 2984
... credited to the deprecia- tion and amortization reserves of the ac- counting utility at the time of acquisition with respect to such property . The ac- count shall be so subdivided when prac- ticable as to show the amounts applic- able ...
... credited to the deprecia- tion and amortization reserves of the ac- counting utility at the time of acquisition with respect to such property . The ac- count shall be so subdivided when prac- ticable as to show the amounts applic- able ...
Términos y frases comunes
account shall include additional Administration amended amount annuity application appropriate approved associated authorized benefit Board buildings certificates chapter charged child Commission companies connection construction contract copies cost count credited customers death decision deductions designated determination distribution effective electric plant employ employee entitled equipment evidence expenses facilities Federal filed gas plant hearing include the cost income individual instruction insurance benefit interest issued Joint land license lines Maintenance materials means ment Miscellaneous month natural gas NOTE notice operating original paid paragraph parties payment performed period person prescribed prior production quarter reason received records regulations Rents Reserve respect retired rules Schedule Security Stat statement station structures supplies supporting thereof tion United utility wages
Pasajes populares
Página 2917 - Rule 30 (b) or (d) , the deponent may be examined regarding any matter, not privileged, which is relevant to the subject matter involved in the pending action, whether it relates to the claim or defense of the examining party or to the claim or defense of any other party, including the existence, description, nature, custody, condition and location of any books, documents, or other tangible things and the identity and location of persons having knowledge of relevant facts. It is not ground for objection...
Página 3452 - ... (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability...
Página 3466 - In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity, but only if such service is performed as an incident to ordinary farming operations...
Página 3464 - For purposes of this chapter, the term "agricultural labor" includes all service performed — ( 1 ) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife; (2) in the employ of the owner or tenant or other operator of a farm, in connection...
Página 3470 - In connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and any receiver, trustee, or other Individual or body, judicial or otherwise, when In the possession of the property or operating all or any part of the business of any such employer; except that the term "employer...
Página 3325 - employee" shall not include any individual while such individual is engaged in the physical operations consisting of the mining of coal, the preparation of coal, the handling (other than movement by rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple.
Página 3468 - Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned...
Página 3311 - ... to be recorded in books which shall be kept for this purpose in the Department of the Treasury, under such regulations as the Secretary of the Treasury shall prescribe, and may furnish to the department facsimiles of his name, the name of the locality in which his goods are manufactured, or of his registered trademark; and thereupon the Secretary of the Treasury shall cause one or more copies of the same to be transmitted to each collector or other proper officer of customs.
Página 3473 - Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was issued...
Página 3472 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity Itself operating under the lodge system...