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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... "
United States Congressional Serial Set - Page 9
1937
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Cases Decided in the Court of Claims of the United States, Volume 80

United States. Court of Claims - Law reports, digests, etc - 1936 - 940 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. * * * " The important facts are not in dispute. The transactions in question involve a consolidation...
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Statutes of the United States of America

United States - Law - 1917 - 706 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...certificate setting forth the facts: Provided further, That in case of sale where the evidence of transfer is shown only by the books of the company the stamp...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 142 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...certificate setting forth the facts: Provided further, That in case of sale where the evidence of transfer is shown only by the books of the company the stamp...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 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...such deliveries or transfers shall be accompanied by .1 certificate setting forth the facts: Provided further, That in case of sale where the evidence of...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 196 pages
...transfers by a 55 No tax on transfer to broker for sale Stamps, where affixed Memoranda of gale Penalties broker to a customer for whom and upon whose order...certificate setting forth the facts : Provided further, That in case of sale where the evidence of transfer is shown only by the books of the company the stamp...
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Money and Investments: A Reference Book for the Use of Those Desiring ...

Montgomery Rollins - Finance - 1917 - 528 pages
...actually sold, nor upon the delivery or transfer for such purpose of certificates so deposited: Sec. 3526. Provided further, That the tax shall not be imposed...broker for sale, nor upon deliveries or transfers by broker to a customer for whom and upon whose order he has purchased same, but such deliveries or transfer...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...stock certificates are not actually sold, nor upon such stock certificates so deposited: Pro vided further, That the tax shall not be imposed upon deliveries or transfers to a broker ™ dep"8" 1:" for sale, nor upon deliveries or transfers by a 55 No tax on transfer to broker for...
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - Excess profits tax - 1918 - 478 pages
...such stock certif- pvrention icates so deposited: Provided further, That the tax shall not McePu( ' be imposed upon deliveries or transfers to a broker...certificate setting forth the facts: Provided further, That in case of sale where the evidence of transfer is shown only by the books of the company the stamp...
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To Provide Revenue for War Purposes: Hearings Before the Committee on ...

United States. Congress. Senate. Committee on Finance - Taxation - 1918 - 660 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...broker to a customer for whom and upon whose order ho has purchased same * * *." Your letter makes the following further statement : " The transactions...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1918 - 260 pages
...pledgee. 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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