 | United States. Office of Commissioner of Internal Revenue - Taxation - 1903 - 238 pages
...of March 2, 1901. The portion of the paragraph referred to which bears upon this question is this: "On all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company, or corporation, whether... | |
 | Lyman Spaulding Hulbert - Agriculture, Cooperative - 1942 - 472 pages
...reading: "Capital stock, issued: On each original issue, whether on organization or reorganization, of certificates of stock, or of profits, or of interest in property or accumulations, by any corporation, on each $100 of face value or fraction thereof, 5 cents." " People ex rel. Larrabee... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...transfers of bonds, due-bills, certificates of obligation, or shares or certificates of stock. — On all sales, or agreements to sell, or memoranda of sales, or deliveries, or transfer of bonds, due-bills, certificates of obligation, or shares or certificates of stock, in... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...books or corresponding records of the organization and not to the certificates issued. (b) SALES AND TRANSFERS. — On all sales, or agreements to sell,...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in subsection (a), or to rights to subscribe... | |
 | United States - Internal revenue law - 1949 - 592 pages
...several taxes specified in such sections. SEC. 3481. TRANSFER OF BONDS. (a) IMPOSITION OF TAX. — On all sales, or agreements to sell, or memoranda...or deliveries of, or transfers of legal title to, any of the instruments mentioned or described in section 1801 and of a kind the issue of which is taxable... | |
 | Administrative law - 1949 - 600 pages
...Section 1802 (a) imposes a tax upon each original issue of certificates (or shares when issued without certificates) of stock, or of profits, or of interest in property or accumulations by (a) any corporation, or (b) any investment trust or similar organization (whether or not constituting... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue - 1955 - 682 pages
...such corporation * * * (or of the shares where no certificates were issued), * * *. "(b) Sales and Transfers. — On all sales, or agreements to sell,...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in subsection (a), * * * on each .$100 of... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 684 pages
...such corporation * * * (or of the shares where no certificates were issued), * * *. "(b) Sales and Transfers. — On all sales, or agreements to sell,...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in subsection (a), * * * on each $100 of par... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...interest in property or accumulations by any corporation. Section 1802 (b) of the Code imposes a tax on all sales, or agreements to sell, or memoranda...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in section 1802 (a) of the Code. Section 113,33... | |
 | Agriculture, Cooperative - 1955 - 1182 pages
...reading: "Capital stock, issued: On each original issue, whether on organization or reorganization, of certificates of stock, or of profits, or of interest in property or accumulations, by any corporation, on each $100 of face value or fraction thereof, 5 cents." The Kansas Cooperative... | |
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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... 
