 | Administrative law - 1972 - 528 pages
...the United States, merely received on deposit are not, however, subject to the tax until paid out in the United States. Banks in the United •States receiving...company, or person is reduced to an amount not exceeding б percent of the chartered or declared capital existing at the time the same was issued, said circulation... | |
 | Administrative law - 1974 - 652 pages
...place of business where credits are opened by the deposit or collection of money or currency, ouDject to be paid or remitted upon draft, check, or order,...company, or person is reduced to an amount not exceeding Б percent of the chartered or declared capital existing at the time the same was issued, said circulation... | |
 | Administrative law - 1949 - 430 pages
...checks used in circulation — (a) Definition of a bank or banker. Section 1905, IRC, provides that: Every incorporated or other bank, and every person,...sale, shall be regarded as a bank or as a banker. (b) Tax on circulation. Section 1900 (a) , IRC, provides that there shall be levied, collected, and... | |
 | Administrative law - 1978 - 810 pages
...United States. Certified checks of State banks i are not notes within the meaning of section 4881(b). Clearinghouse certificates are not subject to the...circulation of any bank, association, corporation, compa ny, or person is reduced to an amount not exceeding 5 percent of the chartered or declared capital... | |
 | Law reports, digests, etc - 1900 - 1136 pages
...advanced or loaned on stock, bonds, bullion, bills of exchange or promissory notes; or where stock, bonds, bullion, bills of exchange or promissory notes...received for discount or for sale, shall be regarded as a hank or as a banker." Rev. St. US § 3407. Mr. Morse, in commenting upon this law, and upon the jurisprudence... | |
 | United States - Session laws - 1939 - 780 pages
...remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, Dullion? bills of exchange, or promissory notes, or where stocks,...sale, shall be regarded as a bank or as a banker. SEC 1906. APPLICATION OF CHAPTER TO NATIONAL BANKS. The provisions of this chapter, relating to the... | |
 | Banks and banking - 1916 - 814 pages
..."bank" or "banker," provide that every person, firm, or company and every incorporated or other bank "having a place of business where credits are opened...sale," shall be regarded as a bank or as a banker within the meaning of those acts. It is obvious, therefore, that a savings and loan association is... | |
 | Administrative law - 1975 - 652 pages
...place of business where credits are opened by the deposit or collection of money or currency, •uoject to be paid or remitted upon draft, check, or order,...banker. § 46.4883 Statutory provisions; exemptions. SBC. 4883. Exemptions — (a) Circulation reduced to not over S percent of capital. Whenever the outstanding... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...business where credits are opened by the deposit or collection of money or currency, subject to IK? paid or remitted upon draft, check, or order, or where...sale, shall be regarded as a bank or as a banker. (RS 3407.) Sec. 1146. Application of chapter to national banks. — The provisions of this chapter,... | |
 | Law reports, digests, etc - 1900 - 1068 pages
...advanced or loaned on stock, bonds, bullion, bills of exchange or promissory notes; or where stock, bonds, bullion, bills of exchange or promissory notes...sale, shall be regarded as a bank or as a banker." Rev. St US § 3407. Mr. Morse, In commenting upon this law, and upon the jurisprudence concerning It,... | |
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Every incorporated or other bank, and every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced... 
