| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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