 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...their several contracts. Every such bill, memorandum, or other evidence of sale or agreement to sell shall show the date thereof, the name of the seller,...the sale, and the matter or thing to which it refers ; and any person liable to pay the tax as herein provided, or anyone who acts in the matter as agent... | |
 | United States. Internal Revenue Service - Taxation - 1915 - 464 pages
...blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed; and every bill...sale, and the matter or thing to which it refers. And any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1901 - 380 pages
...blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed ; and every bill...thereof, the name of the seller, the amount of the sale, am? the matter or thing to which it refers." The Commissioner in his letter calls particular attention... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1903 - 238 pages
...delivery. There the law is specific that the memorandum must show the date of the transaction, tl^e name of the seller, the amount of the sale, and the matter or thing to which it refers, but does not require this memorandum to be signed by either party, and does not require it to be a... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1900 - 362 pages
...and delivering to the buyer any bill, memorandum, agreement, or other evidence of said sale, showing the date thereof, the name of the seller, the amount of the same, and the matter or thing to which it referred, as required by the act of Congress," above mentioned.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed; and every bill...memorandum of sale or agreement to sell before mentioned 326 -••' ]-•••** ^j^JlMrtfelj Ok^ § 3481 (b) (4) shall show the date thereof, the name of... | |
 | United States - Internal revenue law - 1949 - 592 pages
...blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed; and every bill...memorandum of sale or agreement to sell before mentioned all show the date thereof, the name of the seller, the amount of the le, and the matter or thing to... | |
 | Administrative law - 1969 - 850 pages
...blank. Such bill or memorandum of sale shall be made and delivered by the seller to the buyer, and shall show the date thereof, the name of the seller, the amount of the sale, and the instrument to which it refers. [Sec. 4352 as amended and redesignated and in effect Jan. 1, 1959] §... | |
 | Administrative law - 1978 - 780 pages
...blank. Such bill or memorandum or sale shall be made and delivered by the seller to the buyer, and shall show the date thereof, the name of the seller, the amount of the sale, and the instrument to which it refers. [Sec. 4352 as amended and redesignated and in effect Jan. 1, 1959] §47.4352-1... | |
| |
... and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed ; and... 
