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" STOCK AND SECURITIES TRANSACTIONS. — Except in the case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities. "
Revenue Act of 1941: Hearings Before the Committee on Finance, United States ... - Page 542
by United States. Congress. Senate. Committee on Finance - 1941 - 1592 pages
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...least 80 percent of whose gross income is derived from "royalties, dividends, interest, annuities, and, except in the case of regular dealers in stocks or securities, gains from the sale of stock or securities", and more than 50 percent in value of whose outstanding stock is directly or...
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...least 80 percent of whose gross income is derived from "royalties, dividends, interest, annuities, and, except in the case of regular dealers in stocks or securities, gains from the sale of stock or securities", and more than 50 percent in value of whose outstanding stock is directly or...
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Revenue Act, 1936: Hearings ... Seventy-fourth Congress, Second Session, on ...

United States. Congress. Senate. Committee on Finance - 1936 - 1060 pages
...gross incomes of all members of the group derived from royalties, dividends, interest, annuities, and (except In the case of regular dealers in stocks or securities) gains from the sale of stock or securities, is less than SO per centum of the sum of the gross incomes of all members of...
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Hearings, Reports and Prints of the Senate Committee on Finance

United States. Congress. Senate. Committee on Finance - 1936 - 996 pages
...gross incomes of all members of the group derived from royalties, dividends, interest, annuities, and (except in the case of regular dealers in stocks or securities) gains from tUe sale of stock or securities, is less than 80 per centum of the sum of the gross incomes of all...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...annuities. (b) STOCK AND SECURITIES TRANSACTIONS. — Except in the case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities. (c) COMMODITIES TRANSACTIONS. — Gains from futures transactions in any commodity on or subject to...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...annuities. (b) STOCK AND SECURITIES TRANSACTIONS. — Except in the case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities. (c) COMMODITIES TRANSACTIONS. — Gains from futures transactions in any commodity on or subject to...
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...of it, I think: Stocks and securities transactions : Except in (he case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities, and they are the original stocks Senator KING. Comma? Mr. COMSTOCK. Comma — -"if" and underline that,...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...annuities. (b) STOCK AND SECURITIES TRANSACTIONS. — Except in the case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities. (c) COMMODITIES TRANSACTIONS. — Gains from futures transactions in any commodity on or subject to...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...annuities. (b) Stock and securities transactions. — Except In the case of regular dealers In stock or securities, gains from the sale or exchange of stock or securities. (e) Commodities transactions. — Gains from futures transactions in any commodity on or subject to...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...royalties), annuities. "(b) Stock and securities transactions. Except in the case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities. "(r) Commodities, transactions. Gains from futures transactions in any commodity on or subject to the...
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