The Valuation of Property: A Treatise on the Appraisal of Property for Different Legal Purposes, Opseg 2

accepted accounting actual allocation allowance amount appraisal assessment Bank bankruptcy Bankruptcy Act basis bondholders bonds book value capital cash cent Chap claim commission concept of income corporation creditors current assets debtor debts decedent deduction deficiency judgment depreciation determine directors discount discussed dissenting distinction dividends doctrine earning power eminent domain enterprise equity estimated evidence exchange executors fact fair market value fair value Federal fixed assets foreclosure formula insolvency interest Interstate Commerce Commission investment issue liabilities liquidation loss market price Matter means measure merger method mileage Misc mortgage N.Y. Supp opinion original cost par value payment practice preferred stock problem profits public-utility purchase purposes question railroad railway realized reasonable reference reorganization replacement cost securities selling shares sold solvency statute stockholders supra note Supreme Court surplus tangible taxation taxpayer theory tion unit rule upset price value theory worth York