 | Harry Brua Campbell - Securities - 1920 - 136 pages
...deliveries or transfers by a broker to a customer for whom or upon whose order he has purchased the same, but such deliveries or transfers shall be accompanied by a certificate setting forth the facts. As in the case of the New York State Transfer Tax the payment of the Federal tax is denoted by stamps,... | |
 | United States - Law - 1921 - 642 pages
...of certificates so deposited, nor upon mere loans of stock nor upon the return of stock so loaned: Provided further, That the tax shall not be imposed...deliveries or transfers by a broker to a customer for whom ana upon whose order he has purchased same, but such deliveries or transfers shall toflbook(s!tanips'... | |
 | United States - Law - 1922 - 756 pages
...of certificates so deposited, nor upon mere loans of stock nor upon the return of stock so loaned: Provided further, That the tax shall not be imposed...such deliveries or transfers shall be accompanied bv a certificate setting forth the facts: Provided further, That in case of sale where the evidence... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...are notactuallysold, nor upon the delivery or transfer for such purpose of certificates so deposited: Provided 'further. That the tax shall not be imposed...accompanied by a certificate setting forth the facts: Provided further, That in case Act of 1921. COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...deposited, nor upon mere loans of stock nor upon the return of stock so loaned: Provided furtlier, That the tax shall not be imposed upon deliveries...accompanied by a certificate setting forth the facts: Provided further. That in case of sale where the evidence of transfer is shown only by the books of... | |
 | Taxation - 1927 - 1150 pages
...thereon, which stock certificates are not actually sold, nor upon such stock certificates so deposited: Provided, further, that the tax shall not be Imposed...accompanied by a certificate setting forth the facts: Provided further, that In case of sale where the evidence of transfer Is shown only by the books of... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 1126 pages
...thereon, -which stock certificates are not actually sold, nor upon such stock certificates so deposited : Provided further. That the tax shall not be imposed...accompanied by a certificate setting forth the facts: Provided further, That in case of sale where the evidence of transfer is shown only by the books of... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...of certificates so deposited, nor upon mere loans of stock ner upon the return of stock so loaned: Provided further, That the tax shall not be imposed...accompanied by a certificate setting forth the facts: Provided further, That in case of sale where the evidence of transfer is shown only by the books of... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...of certificates so deposited, nor upon mere loans of stock nor upon the return of stock so loaned: Provided further, That the tax shall not be imposed...accompanied by a certificate setting forth the facts: Provided further, That in case of sale where the evidence of transfer is shown only by the books of... | |
 | United States. Supreme Court - Courts - 1926 - 688 pages
...thereon, which stock certificates are not actually sold, nor upon such stock certificates so deposited: Provided further, That the tax shall not be imposed...for whom and upon whose order he has purchased same, 443 Opinion of the Court. seller does not own or the certificates for which are not within his control... | |
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Provided further, That the tax shall not be imposed upon deliveries or transfers to a broker for sale, nor upon deliveries or transfers by a broker to a customer for whom and upon whose order he has purchased same, but such deliveries or transfers shall... 
