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25. FindLaw for Legal Professionals - Case Law, Federal and State Resources, Forms, and Code
- caselaw.lp.findlaw.com
- Petitioners for writs of certiorari were granted, 'limited to the question whether a debt ascertained to be partially worthless in 1920 was deductible in that year under either section 234(a)(4) or section 234(a)(5 ) (of the Revenue Act of 1918, 40 Stat. 1077) and to the question whether the debt was returnable as taxable income in that year to the extent that it was then ascertained to be worthless. ...
- Petitioner first contends that the debt, to the extent that it was ascertained in 1920 to be worthless was not returnable as gross income in that year, that is, apart from any question of deductions, it was not to be regarded as taxable income at all. ...
- 182, 5 of the Revenue Act of 1918 provided for the deduction of wortheless debts, in computing net income, as follows: 'Debts ascertained to be worthless and charged off within the taxable year. ... It must be ascertained to be worthless within the taxable year. ...
- 254, was changed so as to read: 'Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts); and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt to be charged off in part. ...
- We are of opinion that section 234(a)(5) of the Revenue Act of 1918 authorized only the deduction of a debt ascertained to be worthless and charged off within the taxable year; that it 292 U. ... 182, 189 did not authorize the deduction of a debt which was not then ascertained to be worthless but was recoverable in part, the amount that was not recoverable being still uncertain. Here, in 1923, on the winding up, the debt that then remained unpaid, after deducting the dividends received, was ascertained to be worthless and the Commissioner allowed deduction accordingly in that year. ...
- But that proper practice, in order to advise those from whom credit might be sought of uncertainties in the realization of assets, does not affect the construction of the statute, or make the debt deductible in 1920, when the entire debt was not worthless, when the amount which would prove uncollectible was not yet ascertained, rather than in 1923 when that amount was ascertained and its deduction allowed. ...
- Footnote 7 In Treasury decision 3262, I-1, Cumulative Bulletin, January-June, 1922, 152, 153, it was said: 'No deduction shall be allowed for the part of a debt ascertained to be worthless and charged off prior to January 1, 1921, unless and until the debt is ascertained to be totally worthless and is finally charged off or charged down to a nominal amount, or the loss is determined in some other manner by a closed and completed transaction. ...
26. dict.cc: English-German translation of 'ascertained goods'
- www.dict.cc
27. Ramon is a titan
- www.ain.cubaweb.cu
- Ramon is a titan, a Cuban diplomat ascertained.
- He denounced this measure is possibly looking for a consular visits’ greater difficulties and ascertained visits to these worthy men will continue, in spite of the challenge this could mean to the Cuban site.
28. Multilateral treaties deposited with the Secretary-General- TREATY I-IV--6.asp
- www.unhchr.ch
- "On the understanding that, further to the provisions of article 5 (2) of the Protocol, the Committee provided for in Article 28 of the Covenant shall not consider any communication from an individual unless it has been ascertained that the same matter has not been examined by the European Commission on Human Rights established by the European Convention for the Protection of Human Rights and Fundamental Freedoms. ...
- The Italian Republic ratifies the Optional Protocol to the International Covenant on Civil and Political Rights, it being understood that the provisions of article 5, paragraph 2, of the Protocol mean that the Committee provided for in article 28 of the Covenant shall not consider any communication from an individual unless it has ascertained that the same matter is not being and has not been examined under another procedure of international investigation or settlement. ...
- "The Grand Duchy of Luxembourg accedes to the Optional Protocol to the International Covenant on Civil and Political Rights, on the understanding that the provisions of article 5, paragraph 2, of the Protocol mean that the Committee established by article 28 of the Covenant shall not consider any communications from an individual unless it has ascertained that the same matter is not being examined or has not already been examined under another procedure of international investigation or settlement. ...
- Malta accedes to the Optional Protocol to the International Covenant on Civil and Political Rights, on the understanding that the provisions of article 5, paragraph 2, of the Protocol mean that the Committee established by article 28 of the Covenant, shall not consider any communication from an individual unless it has ascertained that the same matter is not being examined or has not already been examined under another procedure of international investigation or settlement. ...
- The Soviet Union also proceeds from the understanding that the Committee shall not consider any communications unless it has been ascertained that the same matter is not being examined under another procedure of international investigation or settlement and that the individual in question has exhausted all available domestic remedies. ...
- The Spanish Government accedes to the Optional Protocol to the International Covenant on Civil and Political Rights, on the understanding that the provisions of article 5, paragraph 2, of that Protocol mean that the Human Rights Committee shall not consider any communication from an individual unless it has ascertained that the same matter has not been or is not being examined under another procedure of international investigation or settlement. ...
- The Democratic Socialist Republic of Sri Lanka also proceeds on the understanding that the Committee shall not consider any communication from individuals unless it has ascertained that the same matter is not being examined or has not been examined under another procedure of international investigation or settlement. ...
- On the understanding that the provisions of article 5, paragraph 2, of the Protocol signify that the Human Rights Committee provided for in article 28 of the said Covenant shall not consider any communication from an individual unless it has ascertained that the same matter is not being examined or has not been examined under another procedure of international investigation or settlement. ...
29. Yoda's species ascertained! ! ! - StarWarsFan.Org FORUMS!
- www.starwarsfan.org
30. Statutory Instruments 1999 No. 584
- www.hmso.gov.uk
- - (1) In paragraph (2) the term "ascertained hours" means the fair estimate of hours contained in an agreement referred to in paragraph (1)(a) of regulation 25.
- (a) where in the pay reference period the worker has worked for the ascertained hours or longer (including any time which is to be treated as output work), the ascertained hours; or.
- (b) where in the pay reference period the worker has worked for less than the ascertained hours, the total of the number of hours he has worked (including such time).
- - (1) In paragraph (2) the term "ascertained hours" means the number of hours of unmeasured work that would have been worked by the worker in a pay reference period if he had worked-.
- (2) Where the condition in regulation 28(1) is satisfied the hours of unmeasured work worked by a worker in the pay reference period shall be treated as being the ascertained hours.
31. THE PROPER PROTECTION BY INDEMNITIES OR OTHERWISE OF THOSE WHO ...
- www.kcl.ac.uk
- More commonly T}{\fs22\sub 1}{\fs22 may know of (a) a contingent, ascertained or ascertainable liability for which it will have to pay in due course or (b) may know of a possible, potential liability for which it may have to pay in due course. ... \par \par {\pntext\pard\plain\fs22\cgrid \hich\af0\dbch\af0\loch\f0 8\tab}}\pard \qj\fi-720\li720\sl360\slmult1\widctlpar\jclisttab\tx720{\*\pn \pnlvlbody\ilvl0\ls5\pnrnot0\pndec\pnstart8\pnindent720\pnhang}\ls5\adjustright {\fs22 Protective steps that T}{ \fs22\sub 1}{\fs22 may seek to take are: \par }\pard \qj\sl360\slmult1\widctlpar\adjustright {\fs22 \par {\pntext\pard\plain\fs22\cgrid \hich\af0\dbch\af0\loch\f0 (1)\tab}}\pard \qj\fi-360\li360\sl360\slmult1\widctlpar\jclisttab\tx360{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0\pndec\pnstart1\pnindent360\pnhang{\pntxtb (}{\pntxta )}}\ls1\adjustright {\fs22 retaining sufficient trust assets to cover (a) a sum actually paid by T}{\fs22\sub 1}{\fs22 but which for special reasons could not be reimbursed out of the trust fund before T}{\fs22\sub 2}{\fs22 replaced T}{\fs22\sub 1}{\fs22 , (b) contingent, ascertained or ascertainable liabilities of T}{\fs22\sub 1}{\fs22 , (c) possible potential liabilities of which T}{\fs22\sub 1}{\fs22 knows and which it may have to pay (d) unanticipated, unknown possible liabilities of T}{\fs22\sub 1}{ \fs22 ; \par }\pard \qj\fi709\sl360\slmult1\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\adjustright {\fs22 or passing the trust assets to T}{\fs22\sub 2}{\fs22 but \par {\pntext\pard\plain\fs22\cgrid \hich\af0\dbch\af0\loch\f0 (2)\tab}}\pard \qj\fi-360\li360\sl360\slmult1\widctlpar\jclisttab\tx360{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0\pndec\pnstart1\pnindent360\pnhang{\pntxtb (}{\pntxta )}}\ls1\adjustright {\fs22 relying on the trustee's equitable non-possessory lien; \par {\pntext\pard\plain\fs22\cgrid \hich\af0\dbch\af0\loch\f0 (3)\tab}}\pard \qj\fi-360\li360\sl360\slmult1\widctlpar\jclisttab\tx360{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0\pndec\pnstart1\pnindent360\pnhang{\pntxtb (}{\pntxta )}}\ls1\adjustright {\fs22 ta king an express covenant of indemnity from T}{\fs22\sub 2}{\fs22 ; \par {\pntext\pard\plain\fs22\cgrid \hich\af0\dbch\af0\loch\f0 (4)\tab}}\pard \qj\fi-360\li360\sl360\slmult1\widctlpar\jclisttab\tx360{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0\pndec\pnstart1\pnindent360\pnhang{\pntxtb (}{\pntxta )}}\ls1\adjustright {\fs22 taking a legal or equitable charge over specific trust assets. ... \par \par }{\i\fs22 Retention of assets \par }{\fs22\ul \par }{\fs22 11\tab "A bird in the hand is worth two in the bush" underlies the attraction to T}{\fs22\sub 1}{\fs22 of retaining trust assets, especially to cover sums already spent by T}{\fs22\sub 1}{\fs22 and to cover outstanding, ascertained or ascertainable liabilities of T}{\fs22\sub 1}{\fs22 that enable a reasonably accurate figure to be placed on the amount of such liabiliti es. ... Of course, this lien is of an inchoate nature until accounts have been taken and the precise amount due to T}{ \fs22\sub 1}{\fs22 has been ascertained, so some might argue that no equitable proprietary right should arise until ascertainment of such precise amount. ... 42, 52-53\rdblquote }}}{\fs22 that the equitable proprietary right arises at the time that T}{\fs22\sub 1}{\fs22 incurs the liability in question even though the amount of the liability for which the equitable lien provides security does not cr ystallise until the exact amount of the liability to the creditor is ascertained and accounts have been taken to fix the precise amount due to T}{\fs22\sub 1}{\fs22 in case T}{\fs22\sub 1}{\fs22 owes to the trust fund any off-setting liability. ...
32. Surveillance for Anencephaly and Spina Bifida and the Impact of Prenatal Diagnosis -- United States, 1985-1994
- www.cdc.gov
- Results and Interpretation: Among all pregnancies ascertained in which the infant or fetus had anencephaly or spina bifida, the percentages that were electively terminated ranged from 9% in Arkansas to 42% in Atlanta and Hawaii, with a corresponding increase in the adjusted prevalence of these defects compared with the prevalence at birth. ...
- For the purpose of these analyses, all ascertained pregnancies in which the fetuses were prenatally diagnosed as having anencephaly or spina bifida and which were electively terminated were excluded from the calculations of prevalence at birth, regardless of the gestational age at termination. ...
- Cases were ascertained by review of medical records from hospitals, genetic service clinics, and specialty clinics, as well as through passive reporting by schools and community agencies. ...
- Cases were ascertained by review of medical and ultrasonography records at all hospitals and genetic clinics serving the population base. ...
- Cases were ascertained by review of medical records from all hospitals, outpatient perinatal centers, and local genetic laboratories within the five-county metropolitan area, as well as from vital records. ...
- Cases were ascertained by review of medical records from all birth and tertiary hospitals, laboratories, and prenatal diagnostic centers in the state, as well as from vital records. ...
- Cases were ascertained by continuous monitoring of MSAFP screening programs, obstetric offices, and fetal/neonatal autopsy programs serving the population base, as well as by periodic monitoring of hospital medical record departments and neonatal intensive-care units. ...
- Among all pregnancies ascertained in which the infant or fetus had anencephaly or spina bifida, from 9% in Arkansas to 42% in Atlanta and Hawaii were electively terminated, with a corresponding increase in the adjusted prevalence of these defects compared with the prevalence at birth (Table_2). ...
- Among all pregnancies ascertained in which the infant or fetus had anencephaly or spina bifida, the percentages that were electively terminated were available for each year of surveillance for Arkansas, Hawaii, and Iowa (Table_3). ...
- In Atlanta, a higher percentage of ascertained NTD-affected pregnancies was electively terminated among white women. In Arkansas, although a limited number of pregnancies among black women was ascertained, a higher percentage of those affected by anencephaly was electively terminated compared with those among white women. ...
- For both defects, the percentage of ascertained pregnancies that were subsequently terminated was higher among Asian women. ...
- However, some MSAFP specimens might not have been submitted through these programs, thus lowering the number of prenatally diagnosed pregnancies ascertained by these systems. ... This exclusion might have lowered the ascertained prevalences of these defects at birth and the estimated percentages of all NTD-affected pregnancies that were electively terminated in Iowa compared with other systems. ...
- In Atlanta, an MSAFP screening program has not been established; therefore, prenatally diagnosed pregnancies were ascertained primarily through review of ultrasonography records and amniotic fluid alpha-fetoprotein results. ...
- Similarly, in Hawaii, cases were ascertained primarily through record review at prenatal diagnostic centers and birth hospitals. ...
33. IBM Accessibility Center | Developer guidelines | Hardware | Touchscreens
- www-306.ibm.com
- Status of locking or toggle key can be visually ascertained, and .
- Status of locking or toggle key can be either ascertained through touch or ascertained through sound. ...
- Status of locking or toggle key can not be visually ascertained. ...
- Status of locking or toggle key can be visually ascertained, but cannot be ascertained through touch and sound. ...
34. Ancestry.com - A genealogical record of the descendants of Moses Pengry, of Ipswich, Mass., so far as ascertained
- www.ancestry.com
35. odge Dictionary - ascertained English-German Translation
- odge.info
36. Ascertained Costs DEFCON 653
- www.ams.mod.uk
- Pricing - Ascertained Costs DEFCON 653.
- Contracts priced on the basis of ascertained costs should normally include DEFCON 653 (Pricing On Ascertained Costs), DEFCON 614 (Default), a maximum price or Limit of Liability condition, arrangements for monitoring expenditure and technical progress, provisions to stimulate and reward efficiency and a requirement for certified interim/final cost statements. ...
- Contracts priced on the basis of ascertained costs in this way are commonly termed 'cost-plus' contracts. ...
- Contracts priced on the basis of ascertained costs should normally include: .
- a) DEFCON 653 (Pricing On Ascertained Costs); .
- DEFCON 653 - Pricing On Ascertained Costs .
- Contracts that are to be priced, in whole or in part, on the basis of ascertained costs must include a narrative condition on the following lines requiring a cost statement within six months of the work being completed: .
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