Year Accounting - Law Dictionary Search Results
Presumption of life or death
non-receipt of intelligence concerning him for a period of seven years, the presumption of life ceases and he is presumed to … person on whose life a lease for lives depends is accounted dead if not proved alive after an absence of seven
Liquidator
the Act. He must send in his accounts twice a year at least to the Board of Trade for the purposes … the requirements of the Act. He must send in his accounts twice a year at least to the Board of Trade
Reserve
be utilised by the assessee during a period of ten years for the purposes of the business of the undertaking. The … part of the reserves and has to be taken into account when computing the capital and reserves within R. 2(1) of
Comparative legislation, society of
issues journals to its subscribers two or three times a year, one of them each year containing an account of the … times a year, one of them each year containing an account of the legislation of the whole British Empire for a
Capital
its books of accounts at the commencement of the accounting year, Jackson Co-operative Credit Society Ltd. v. Co-operative Banks and Societies
IRA
a person may deposit up to a stipulated amount each year and that is not taxable until retirement or early withdrawal … IRA [individual retirement account] : an account in which a person may deposit up
Loan societies
An abstract of the accounts is to be made out yearly to the 31st December, and sent during January to the … for, in lieu of the whole. An abstract of the accounts is to be made out yearly to the 31st December,
Merchants' accounts
limitation of action for the recovery of these is six years. see MERCANTILE LAW AMENDMENT ACT, 1856 (English). … Merchants' accounts. The period of limitation of action for the recovery of
Pipe
ancient revenue of the Crown, written out in process every year to the several sheriffs of England, who were the general … otherwise called the great roll. The Pipe Rolls contained an account of the ancient revenue of the Crown, written out in
Smallness of profit
accounting profits in comparison with the assessable profits of the year. In arriving at the assessable profits the Income-tax Officer may
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