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" ... corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer... "
Cases Decided in the Court of Claims of the United States - Page 404
by United States. Court of Claims - 1939
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...and not to the certificates issued. 4. Capital stock, sales or transfers: On all *ale£apltal stock> sales, or agreements to sell, or memoranda of sales...of legal title to shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association,...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...original issue, whether Capital Capital 4. Capital stock, sales or transfers: On all sales, or Stock Sales agreements to sell, or memoranda of sales or deliveries...of legal title to shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association,...
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War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ...

Ewell D. Moore - 1917 - 40 pages
...stock issued without face value, on each $100 of actual value or fraction thereof, per share .05 4. Capital stock, sales or transfers: On all sales, or agreements to sell, or or certificates of stock of any association, company or corporation, on each $1(1(1 of actual on face...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 pages
...not to the certificates. 460.— CAPITAL STOCK— SALE OR TRANSFER. On all sales, agreements to sell, memoranda of sales, or deliveries of, or transfers of legal title to shares of stock (whether shown on books of company or effected by assignment in blank or evidenced by memorandum),...
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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
...clearly in the exemption " nor upon mere loans of stock .and the return thereof," read as follows : " Capital stock, sales or transfers : On all sales,...stock or of profits or of interest in property or accumulation in any corporation, or to rights to subscribe for or to receive such shares or certificates,...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...clearly in the exemption " nor upon mere loans of stock and the return thereof," read as follows : "Capital stock, sales or transfers: On all sales,...memoranda of sales or deliveries of, or transfers of legal tlOe to shares or certificates of stock or of profits or of interest in property or accumulation in...
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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
...STAMP TAXES. SEC. 807. SUBDIVISION 4. Capital stock, sales or transfers: On all sales, or figreements to sell, or memoranda of sales or deliveries of, or...of legal title to shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association,...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1918 - 260 pages
...name of the party selling to the name of the purchaser.36 MEMORANDUM OP SALES. Every person who makes sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of the legal or beneficial title to shares of stock, at, in or on any exchange or similar ' place of business,...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1918 - 260 pages
...name of the party selling to the name of the purchaser. 36 MEMORANDUM OF SALES. Every person who makes sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of the legal or beneficial title to shares of stock, at, in or on any exchange or similar place of business,...
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Acts and Resolves Passed by the General Court of Massachusetts

Massachusetts - Session laws - 1918 - 1016 pages
...is hereby imposed and there shall immediately accrue and be collected an excise as herein provided on all sales or agreements to sell or memoranda of sales or deliveries or transfers of shares or certificates of stock in any domestic or foreign corporation made after the...
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