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" ... undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange. "
Revenue Act of 1924: Hearings Before the Committee on Finance, United States ... - Page 17
by United States. Congress. Senate. Committee on Finance - 1924 - 456 pages
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Statutes of the United States of America

United States - 1917 - 706 pages
...insurance companies, and in the bondsi<Uvidends.etccase of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest from the bonds and dividends from the stock of foreign corporations by persons, corporations, partnerships,...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...tax imposed upon individuals. Individual All persons, firms or corporations undertaking Normal Tax as a matter of business or for profit the collection...of foreign payments of such interest or dividends License for must obtain a license from the Commissioner of Collection of f oreign Internal Revenue,...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 pages
...instead of on the coupon.43 § 364. Licenses for Foreign Collections Persons, firms, and corporations undertaking as a matter of business or for profit the collection of foreign interest or dividends, such as described in the preceding section, are required to obtain a license...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...or both, License all persons, firms, or corporations undertaking for FOTeisn r ' > r t> Collections as a matter of business or for profit the collection...of foreign payments of such interest or dividends shall obtain a license from the Commissioner of Internal Revenue and shall be subject to the prescribed...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...by complying with the foregoing provisions of this section. (f) All persons, firms, or corporations undertaking as a matter of business or for profit the collection of foreign payments Collectors ot of such interest or dividends by means of coupons, checks, or bills °^ exchange shall...
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Income Tax Primer

United States. Office of internal revenue - 1917 - 36 pages
...associations and insurance companies and, also, in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon bonds and dividends from the stock of foreign corporations, from all persons, corporations, partnerships...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...associations, and insurance companies, and in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest from the bonds and dividends from the stock of foreign corporations by persons, corporations, partnerships,...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...associations, and insurance companies, and in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest from the bonds and dividends from the stock of foreign corporations by persons, corporations, partnerships,...
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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - 1917 - 170 pages
...associations, and insurance companies, and in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest from the bonds and dividends from the stock of foreign corporations by persons, corporations, partnerships,...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...associations, and insurance companies, and in the case of. collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest from the bonds and dividends from the stock of foreign corporations by persons, corporations, partnerships,...
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