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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... "
To Provide Revenue for War Purposes: Hearings Before the Committee on ... - Page 205
by United States. Congress. Senate. Committee on Finance - 1918 - 656 pages
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 19

United States. Office of Commissioner of Internal Revenue - Taxation - 1918 - 448 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 upon deliveries or transfers to a broker for gale, nor upon deliveries or transfers by a broker to a customer for whom and upon whose order he has...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...not actually sold, 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 of sale where the evidence of transfer is shown only by the books of...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...not actually sold, nor upon the delivery or transfer for such purpose of certificates so deposited: Provided further, That the tax shall not be imposed...purchased same, but such deliveries or transfers shall be accom panied by a certificate setting forth the facts: Provided further, That in case of sale where...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...pledgee.98 This seems also to be the rule under the present law. TRANSFERS TO OR BY A BROKER. No tax is imposed upon deliveries or transfers to a broker for...customer for whom and upon whose order he has purchased the same, but such deliveries or transfers- shall be accompanied by a certificate setting forth the...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...not actually sold, 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 of sale where the evidence of transfer is shown only by the books of...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...not actually sold, 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 of sale where the evidence of transfer is shown only by the books of...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...not actually sold, nor upon the delivery or transfer for such purpose of certificates so deposited: Provided further, That the tax shall not be imposed...shall be accompanied by a certificate setting forth tho facts: Provided further, That in case of sale where the evidence of transfer is shown only by the...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...actually sold, nor upon the delivery or transfer for such purpose of certificates so deposited. No tax is imposed upon deliveries or transfers to a broker for...accompanied by a certificate setting forth the facts. In case of sale where the evidence of transfer is shown only by the books of the corporation the stamp...
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Legal Aspects of the Transfer of Securities

Harry Brua Campbell - Securities - 1920 - 138 pages
...fine of not exceeding $1,000 or imprisonment of not more than six months, or both. The act provides that the tax shall not be imposed upon deliveries...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...
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You and Your Broker: Your Duties and Rights as Customer, His Obligations to ...

Robert Lincoln Smitley - Brokers - 1920 - 282 pages
...return at any time. 5. The tax is not imposed on deliveries or transfers to a broker for the purpose of sale, nor upon deliveries or transfers by a broker...customer for whom and upon whose order he has purchased the stock, but such deliveries or transfer must be accompanied by a certificate showing these facts....
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