Final Phase IV RegulationsU.S. Government Printing Office, 1973 - 52 pages |
From inside the book
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Page 1
... accountants , and attorneys invested in the valuable comments we have received , " he said . " Generally , most comments were aimed at improving the regulatory mechanism rather than at contesting the underlying principles of the ...
... accountants , and attorneys invested in the valuable comments we have received , " he said . " Generally , most comments were aimed at improving the regulatory mechanism rather than at contesting the underlying principles of the ...
Page 3
... accountants , and others in Washington , D.C. , Atlanta , New York City , San Francisco , Detroit and Chicago . Staff officials of the Council conducted an intensive reexamination of the regulations , independently as well as in light ...
... accountants , and others in Washington , D.C. , Atlanta , New York City , San Francisco , Detroit and Chicago . Staff officials of the Council conducted an intensive reexamination of the regulations , independently as well as in light ...
Page 7
... accounting month in the current fiscal quarter for which compliance is being measured . The current cost period for prenotifica- tion firms is the last accounting month preceding the date of signature of the prenotification docu- ment ...
... accounting month in the current fiscal quarter for which compliance is being measured . The current cost period for prenotifica- tion firms is the last accounting month preceding the date of signature of the prenotification docu- ment ...
Page 9
... ACCOUNTING AND FINANCIAL REPORTING REQUIRE- MENTS Subpart I provides information on accounting and financial reporting requirements . It has been wholly changed from the proposed version . On the basis of comments received and its own ...
... ACCOUNTING AND FINANCIAL REPORTING REQUIRE- MENTS Subpart I provides information on accounting and financial reporting requirements . It has been wholly changed from the proposed version . On the basis of comments received and its own ...
Page 11
... accounting and management practices , it could not group its items into the categories listed in Appendix A , it may form merchandise categories of all related items sold within the same general description and include those categories ...
... accounting and management practices , it could not group its items into the categories listed in Appendix A , it may form merchandise categories of all related items sold within the same general description and include those categories ...
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Common terms and phrases
adjusted freeze price allowable costs amended annual sales applies August 12 base cost period base period profit base price period calculated calendar quarters category I firm category III firm charge a price computing Cost of Living current cost period current fiscal customary initial percentage determined Economic Stabilization Program exceed filed financial data firm engaged fiscal quarter gross margin incurred initial percentage markup January 11 June 30 line or service Living Council market risk-sharing markup or gross means merchandise pricing plan minimum profit margin October 12 paragraph period profit margin prenotification requirements price adjustments price category price pursuant prices charged product line product or service profit margin allowed profit margin limitation proposed price increase proposed regulations purposes pursuant to Subpart quarterly report quarters after June respect retailer or wholesaler sale or lease sales or revenues service activities service line Standard Industrial Classification suant Subpart H tion transactions
Popular passages
Page 18 - security" means any note, stock, treasury stock, bond, debenture, evidence of indebtedness, certificate of interest or participation in any profit-sharing agreement, collateral-trust certificate, preorganization certificate or subscription, transferable share, investment contract, voting-trust certificate, certificate of deposit for a security, fractional undivided interest in oil, gas, or other mineral rights,... or, in general, any interest or instrument commonly known as a "security...
Page 18 - ... security" or any certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase, any of the foregoing.
Page 22 - It is the sense of the Congress that any work, service publication, report, document, benefit, privilege, authority, use, franchise, license, permit, certificate, registration or similar thing of value or utility performed, furnished, provided, granted, prepared, or issued...
Page 24 - ... city, or similar entity which was incorporated by authority of the State and which has and exercises local legislative powers, and any county, town, township, or similar entity which is a subdivision of the State or county and which possesses and exercises some powers of local self-government; any school district which is an independent governmental unit...
Page 16 - ... may request the Attorney General to bring an action in the appropriate district court of the United States to enjoin such acts or practices, and upon a proper showing a temporary restraining order or a preliminary or permanent injunction shall be granted without bond.
Page 6 - A price charged In excess of the base price may continue to be charged only as long as the net increases In allowable costs which support that price in excess of the base price continue to be Incurred. Price reductions shall be made whenever and to the extent necessary to assure that, for any fiscal quarter, the weighted average of all price increases and price decreases in a product line does not exceed the percentage of cost Justification for that line.
Page 29 - The base price for sales of an item by a refiner is the weighted average price at which the item was lawfully priced in transactions with the class of purchaser concerned on May...
Page 22 - ... that such excess tobacco will not be marketed. Such disposition of excess tobacco, subject to the provisions of subparagraphs (2) and (3) of this paragraph, may take place before harvesting, during harvesting, or after completion of harvesting of the kind of tobacco involved from the farm. (2) No credit toward liquidating excess acreage shall be given for any excess tobacco disposed of after harvest, but prior to marketing, unless the county committee...
Page 17 - Firm" means any association, company, corporation, estate, individual, joint-venture, partnership, or sole proprietorship or any other entity however organized including charitable, educational, or other eleemosynary Institutions, and the Federal Government Including corporations, departments, Federal agencies, and other instrumentalities, or local government units Provided, That such entity or entities are located or doing business in the Commonwealth.
Page 16 - President to exercise the authority contained in this section to enforce orders and regulations issued under this title, that any person has engaged, is engaged, or is about to engage in any acts or practices constituting a violation of any regulation or order...