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" Subscribers to Capital Stock, for the agreed purchase price and any discount or premium debited or credited to the appropriate discount or premium account. When properly executed stock certificates have been issued representing the stocks subscribed,... "
The Code of Federal Regulations of the United States of America Having ... - Page 2104
1940
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 350

United States. Interstate Commerce Commission - Interstate commerce - 1977 - 960 pages
...Assets, for class II carriers, and Account 1161 — Subscribers to Capital Stock, for class I carriers, for the agreed purchase price and any discount or...stock account credited with the par or stated value of the stock (or the consideration received in the case of nonpar stock without a stated value) . 262...
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The Code of Federal Regulations of the United States of America ..., Volume 5

Administrative law - 1939 - 1100 pages
...Account 127, Subscriptions to Capital Stock, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or...stock certificates have been issued representing the shares subscribed, this account shall be debited and Account 200, Common Capital Stock, or Account...
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The Code of Federal Regulations of the United States of America ..., Book 3

Administrative law - 1939 - 1624 pages
...Account 127, Subscriptions to Capital Stock, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or...stock certificates have been issued representing the shares subscribed, this account shall be debited and Account 200. Common Capital Stock, or Account...
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1940 - 186 pages
...Account 127, Subscriptions to Capital Stock, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or...stock certificates have been issued representing the shares subscribed, this account 218277°^40 3 shal be debited and Account 200, Common Capital Stock,...
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The Code of Federal Regulations of the United States of ..., Volumes 18-30

Administrative law - 1939 - 1628 pages
...Account 127, Subscriptions to Capital Stock, for the agreed price and any discount or premium shall be debited or credited to the appropriate discount or...stock certificates have been issued representing the shares subscribed, this account shall be debited and Account 200, Common Capital Stock, or Account...
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1974 - 228 pages
...premium account. When properly executed stock certificates have been issued representing the shares subscribed, this account shall be debited, and the...stock account credited, with the par or stated value of such stock. B. The records shall be kept in such manner as to show the amount of subscriptions to...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1976 - 964 pages
...to the shares retired and canceled shall be debited hereto in accordance with instruction 14. 2730 Capital stock subscribed. This account shall include...case of non-par stock without a stated value) of the stock. Non-Corporate Capital 2800 Sole proprietorship capital. This account shall Include the investment...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1964 - 726 pages
...exchange of capital stock for items that are includlble in account 1660 — Other Intangible Property. § 182.2730 Capital stock subscribed. This account shall...stock account credited with the par or stated value of the stock (or the consideration received in the case of non-par stock without a stated value) ....
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The Code of Federal Regulations of the United States of America

Administrative law - 1949 - 872 pages
...exchange oí capital stock for Items that are Ineludible In account 1560 — Other Intangible Property. § 182.2730 Capital stock subscribed. This account shall...stock account credited with the par or stated value of the stock (or the consideration received In the case of non-par stock without a stated value) ....
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Code of Federal Regulations: 1949-1984

Administrative law - 1969 - 808 pages
...amounts recorded In the capital stock accounts to create surplus or reduce the book value of assets. 2730 Capital stock subscribed. This account shall include...stock account credited with the par or stated value of the stock (or the consideration received in the case of nonpar stock without a stated value) . PROPRIETORS'...
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