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Carry over

the completion of a contract, either for the purchase or sale of stocks or shares, to a later date than that originally fixed. When this happens the buyer usually pays the seller interest on the capital involved,

Bastard

of wedlock upon the subsequent marriage of parents if they were domiciled in England or Wales at the date of marriage. See LEGITIMATION. In Scotland, however, and in most other Christian countries, including most, if not all,

Be capitalised and distributed

shareholders became the owners of the bonus shares on and after Jan. 1, 1955 or on some later date, Shri Gopal Paper Mills v. CIT, (1971) 1 SCR 323: (1970) 2 SCC 80 (85): AIR 1970 SC

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Bill of Exchange

bills of exchange, according to Beckmann (Hist. Invent. iii. 430), are mentioned by the jurist Baldus, and bear date A.D. 1328. But they were by no means in common use till the next century. However, they are

Inauguration Day

the adoption of the twentieth amendment to the Constitution of the United States ratified February 6 1933 the date was the 4th of March

Bond

the amount secured is collected by means of coupons attached to the bond, which are cashed at due date as warrants for the interest specified on each. Other bonds are registered, and interest is paid by the

Cancellation

the stamp his name or initials, or the name or initials of his firm, together with the true date of his so writing, or otherwise effectively cancels the stamp and renders the same incapable of being used

Candlemas-day

on that day for the service of the ensuing year. In some parts of the country agricultural tenancies date from this day.

Jewish calendar

A lunisolar calendar in use among Hebraic peoples reckoning from the year 3761 b c the date traditionally given for the Creation

carbon 14

a radioactive isotope of carbon with a half life of 5730 years It occurs naturally in minute quantities and is used as the basis for radiocarbon dating

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