 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...securities made after the enactment of the Act (5 pm, eastern standard time, June 6, 1932), by a citizen or resident of the United States, or by a domestic...or to a foreign trust, or to a foreign partnership. The tax is in an amount equal to 25 per cent of the excess of the fair market Value of the stock or... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...AVOID INCOME TAX PAR. 59. There shall be imposed upon the transfer of stock or securities by a citizen or resident of the United States, or by a domestic...or to a foreign partnership, an excise tax equal to 25 per centum of the excess of (1) the value of the stock or securities so transferred over (2) its... | |
 | 1936 - 912 pages
...involved in that suggestion: There shall be imposed upon the transfer of stock or securities by a citizen or resident of the United States, or by a domestic...or to a foreign partnership, an excise tax equal to 25 per centum of the excess of (1) the value of the stock or securities so transferred over (2) its... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...securities made after the enactment of the Act (5 pm, eastern standard time, June 6, 1932), by a citizen or resident of the United States, or by a domestic...or to a foreign trust, or to a foreign partnership. The tax is in an amount equal to 25 per cent of the excess of the fair market value of the stock or... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 496 pages
...1932 into the record : There shall be imposed upon the transfer of stock or securities by a citizen or resident of the United States, or by a domestic...or to a foreign partnership, an excise tax equal to 25 per centum of the excess of (1) the value of the stock or securities so transferred over (2) its... | |
 | United States - 1939 - 780 pages
...1250. IMPOSITION OF TAX. There shall be imposed upon the transfer of stock or securities by a citizen or resident of the United States, or by a domestic...or to a foreign partnership, an excise tax equal to 25 per centum of the excess of (1) the value of the stock or securities so transferred over (2) its... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...1250. IMPOSITION OF TAX. There shall be imposed upon the transfer of stock or securities by a citizen or resident of the United States, or by a domestic...or to a foreign partnership, an excise tax equal to 25 per centum of the excess of (1) the value of the stock or securities so transferred over (2) its... | |
 | United States - 1953 - 1744 pages
...1250. Imposition of tax. There shall be imposed upon the transfer of stock or securities by a citizen " " United States( ! and losses shall be taken...extent that, they would be recognized and taken into ac 27 '/2 per centum of the excess of (1) the value of the stock or securities so transferred over (2)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...transfer of stock or securities by a citizen or resident of the United States, or by a domestic * * * partnership, or by a trust which is not a foreign...or to a foreign partnership, an excise tax equal to 27 Y2 per centum of the excess of (1) the value of the stock or securities so transferred over (2)... | |
 | 1961 - 636 pages
...1491. Imposition of tax. There is hereby imposed on the transfer of stock or securities by a citizen or resident of the United States, or by a domestic...or to a foreign partnership, an excise tax equal to 27% percent of the excess of — ( 1 ) The value of the stock or securities so transferred, over (2)... | |
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SEC. 1491. Imposition of tax. There is hereby imposed on the transfer of stock or securities by a citizen or resident of the United States, or by a domestic corporation or partnership, or by a trust which is not a foreign trust, to a foreign corporation... 
