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" ... 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 made upon or shown by the books of the association, company, or corporation,... "
Official Opinions of the Attorneys General of the United States: Advising ... - Page 61
by United States. Department of Justice - 1902
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The New York Supplement, Volume 167

Law reports, digests, etc - 1918 - 1288 pages
...upon or shown by the books of the association, company or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of sale fir transfer, whether intermediate or final, and whether investing the holder with the beneficial...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...agreement to sell, memorandum of sale or delivery of, or transfer, whether made by assignment in blank or by any delivery, or by any paper or agreement or memorandum or any other evidence of transfer or sale ; or means to make a transfer as so defined. The term "interest...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 15, Issues 1745-1925

United States. Internal Revenue Service - Taxation - 1915 - 464 pages
...upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or...money or for the future transfer of any stock, on each $100 of face value or fraction thereof, 2 cents: Provided, That it is not intended by this act to impose...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 33

United States. Internal Revenue Service - Taxation - 1937 - 874 pages
...upon or shown by the books of the corporation or other organization, or by any assignment in blank, or by any delivery, or by any paper or agreement or...entitling the holder in any manner to the benefit of such share, certificate, interest, or rights, or not), on each $100 of par or face value or fraction thereof...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 17, Issues 2113-2276

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1918 - 448 pages
...upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or...transfer or sale, whether entitling the holder in «ny manner to the benefit of such stock or not, on each $100 of face value or fraction thereof, 2...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 5

United States. Office of Commissioner of Internal Revenue - Taxation - 1903 - 238 pages
...each $100 of face value or fraction thereof of certificates of stock was imposed upon every transfer "by any delivery, or by any paper or agreement or memorandum or other evidence of transfer * * * whether entitling the holder in any manner to the benefit of such stock, or to secure the future...
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To Authorize the Use for War Purposes of Silver Held Or Owned by the United ...

United States. Congress. Senate. Committee on Banking and Currency - Silver - 1942 - 226 pages
...agreement to sell, memorandum of sale or delivery of, or transfer, whether made by assignment in blank or by any delivery, or by any paper or agreement or memorandum or any other evidence of transfer or sale; or means to make a transfer as so defined. "The term 'interest...
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To Authorize the Use for War Purposes of Silver Held Or Owned by ..., Volume 1

United States. Congress. Senate. Committee on Banking and Currency - Silver - 1942 - 76 pages
...agreement to sell, memorandum of sale or delivery of, or transfer, whether made by assignment in blank or by any delivery, or by any paper or agreement or memorandum or any other evidence of transfer or sale; or means to make a transfer as so defined. "The term 'interest...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3

United States. Office of Commissioner of Internal Revenue - Taxation - 1901 - 380 pages
...transaction under this provision. My opinion is that it would be if the delivery of the stock was accompanied by any paper or agreement or memorandum or other evidence of transfer such as contemplated by the statute. But I can not construe this act to mean that the mere hypothecation...
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Tax Cases Decided with Opinions

United States. Supreme Court - Taxation - 1945 - 446 pages
...upon or shown by the books of the corporation or other organization, or by any assignment in blank, or by any delivery, or by any paper or agreement or...entitling the holder in any manner to the benefit of such share, certificate ... or not)." Schedule A-9 6 imposes a stamp tax on similar transfers of legal title...
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