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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... "
Emerson's Internal Revenue Guide, 1867 - Page 64
by Charles Noble Emerson - 1867 - 401 pages
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - Internal revenue law - 1949 - 592 pages
...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,...exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a banker. SEC. 1906. APPLICATION OF CHAPTER TO NATIONAL...
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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...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,...exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a banker. SEC. 1906. APPLICATION OF CHAPTER TO NATIONAL...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970 - 706 pages
...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,...exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a banker. § 46.4883 Statutory provisions; exemptions....
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Code of Federal Regulations: Containing a Codification of Documents of ...

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,...exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a banker. § 46.4883 Statutory provisions; exemptions....
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The Code of Federal Regulations of the United States of America

Administrative law - 1977 - 744 pages
...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 monLj is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., Book 24

United States. Supreme Court - Law reports, digests, etc - 1885 - 1206 pages
...state of facts expressly repels any such claim. The second class are those who have a place of business where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory notes. It is contended on behalf of the plaintiff in error that the Company is included in this class, because...
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United States Supreme Court Reports, Volume 24

United States. Supreme Court - Law reports, digests, etc - 1901 - 1148 pages
...state of facts expressly repels any such claim. The second class are those who have a place of business where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory notes. It is contended on behalf of the plaintiff in error that the Company is included in this class, because...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...having a place of business where credits are opened by the deposit or collection of money or currency, hall be prorated to such installments. Except as provided...for payment of which has not arrived shall be colle 48010 — 61 iO S 4882 notes are received for discount or for sale, shall be regarded as a bank or...
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The Oklahoma Law Journal, Volume 13

Law - 1914 - 622 pages
..."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...money is advanced or loaned on stocks, bonds, bullion, etc." but savings banks, having no capital stock, including postal savings banks, whose business is...
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The Oklahoma Law Journal, Volume 13

Law - 1914 - 602 pages
..."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...money is advanced or loaned on stocks, bonds, bullion, etc." but savings banks, having no capital stock, including postal savings banks, whose business is...
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