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 319by United States. Tax Court - 1954Full view - About this book
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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,... | |
| 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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