The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, Volume 5
U.S. Government Printing Office, 1939 - Administrative law
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46 Stat accordance account shall include additional amount application appraiser appropriate arrival authorized bond Bureau carrier certificate charged claim collector Commission commissioner compensation connection construction contained copy cost covered credited customs Form Department deposit designated district drawback duty effective electric plant employee entered entry equipment examination expenses exportation facts Federal filed foreign furnished imported injury interest invoice issued land license lines liquidation Maintenance manufacture marked material ment merchandise Miscellaneous necessary notice officer operating original packages Page paid paragraph party payment period permit person port prescribed production quantity received records REFERENCE regulations Reserve respect samples Schedule seals securities shipment source citation statement station statutory submitted sugar supplies taken Tariff Act thereof tion transfer transportation United unless utility vessel warehouse
Page 85 - ... fees paid trustees; specific costs of obtaining governmental authority; fees for legal services; fees and commissions paid underwriters, brokers, and salesmen for marketing such evidences of debt; fees and expenses of listing on exchanges; and other like costs. 11. "Depreciation...
Page 1 - Provided, however. That the term "employer" shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system now or hereafter operated by any other motive power.
Page 85 - Depreciation," as applied to depreciable electric plant, means the loss in service value not restored by current maintenance, Incurred in connection with the consumption or prospective retirement of electric plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by Insurance.
Page 17 - Treasury, or appointed for that purpose in writing by a collector may at any time go on board of any vessel or vehicle at any place in the United States or within...
Page 52 - aircraft" means any contrivance now known or hereafter invented, used, or designed for navigation of or flight in the air, except a parachute or other contrivance designed for such navigation but used primarily as safety equipment.
Page 221 - On the other hand, the appearance of an item in a list warrants the inclusion of such item in the account concerned only when the text of the account also indicates inclusion, inasmuch as the same item frequently appears in more than one list. The proper entry in each instance must be determined by the texts of the accounts.
Page 86 - Nominally issued," as applied to securities issued or assumed by the utility, means those which have been signed, certified, or otherwise executed, and placed with the proper officer for sale and delivery, or pledged, or otherwise placed in some special fund of the utility, but which have not been sold, or issued direct to trustees of sinking funds in accordance with contractual requirements. 18. "Nominally outstanding...
Page 130 - This account shall include all fees paid to federal or state governments for the privilege of incorporation and expenditures incident to organizing the corporation, partnership, or other enterprise and putting it into readiness to do business.
Page 12 - The testimony of the witness shall be reduced to writing by the officer before whom the deposition is taken, or under his direction, after which the deposition shall be subscribed by the witness and certified in usual form by the officer. After the deposition has been so certified it shall, together with a copy thereof made by such officer or under his direction, be forwarded by...
Page 17 - The master of every vessel and the person in charge of every vehicle bound to a port or place in the United States shall deliver to the officer of the customs or Coast Guard who shall first demand it of him. the original and one copy of the manifest of such vessel or vehicle, and such officer shall certify on the back of the original manifest to the inspection thereof and return the same to the master or other person in charge.