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" For the purpose of this rule a dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged in the purchase of securities and their resale to customers... "
Reports of the Tax Court of the United States - Page 319
by United States. Tax Court - 1954
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The Laws of Wisconsin

Wisconsin - 1935 - 1308 pages
...notes, and other securities, except in case of a dealer in such securities. A dealer in securities is a merchant of securities with an established place...purchase of securities and their resale to customers. (f ) 1. In determining the period for which the taxpayer has held property received on an exchange...
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Wisconsin Session Laws

Wisconsin - 1935 - 1310 pages
...notes, and other securities, except in case of a dealer in such securities. A dealer in securities is a merchant of securities with an established place...purchase of securities and their resale to customers. (f ) 1. In determining the period for which the taxpayer has held property received on an exchange...
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Journal of Accountancy, Volume 25

1918 - 498 pages
...partnership, or corporation, with an established place of business and whose principal business is the purchase of securities and their resale to customers...sells them to customers with a view to the gains and profit that may be derived therefrom. Taxpayers who buy and sell or hold securities for investment...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc - 1919 - 640 pages
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...partnership, or corporation, with an established place of business ; and whose principal business is the purchase of securities and their resale to customers,...gains and profits that may be derived therefrom." The Commissioner further ruled that taxpayers who buy and sell or hold securities for! investment or...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
..."dealer in securities" is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged in the purchase of securities and their [34l resale to customers, that is, one who as a merchant buys securities and sells them to customers...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...inventoried as here provided may include only those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold securities for investment or speculation, and not in the course of an established business, and officers of corporations and members of partnerships,...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 pages
...this rule a dealer in securities is a merchant of securities, whether an individual or partnership, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply F branch of the activities carried on by such person, the securities inventoried...
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