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" ... corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer... "
Cases Decided in the Court of Claims of the United States - Page 404
by United States. Court of Claims - 1939
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 pages
...the words "Stock transfer" overprinted thereon, known as "Stock transfer stamps," shall be affixed to all sales or agreements to sell, or memoranda of sales,...profits, or of interest in property or accumulations of a corporation, joint-stock company, or association, and all "warrants," rights, and other securities,...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 pages
...value or fraction thereof. The stamps must be attached to the stock books, not to certificates. 4. Capital Stock, Sales or Transfers: On all sales or...agreements to sell, or memoranda of sales or deliveries, or transfers of legal title to shares or certificates of stock, or profits or interest in property...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...Enemy Act and therefore not subject to the stamp tax.102 MEMORANDUM OF SALES. Every person who makes sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of the legal or beneficial title to shares of stock, at, in or on any exchange or similar place of business,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...that the tax shall be imposed "on each original issue, whether on organization or reorganization, of certificates of stock, or of profits, or of interest in property or accumulations, by any corporation." The rate is 5 cents on each $100 of face value or fraction thereof except where...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...593. (3) Capital stock, issue: On each original issue, whether on organization or reorganization, of certificates of stock, or of profits, or of interest in property or accumulations, by any corporation, on each $100 of face value or fraction thereof, 5 cents: Provided, That where a...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 pages
...stock or of profits or interest in property or accumulation of corporations, the sale or transfer of shares or certificates of stock or of profits or of interest in property or accumulation in corporations, sales of produce on exchange, drafts or checks (payable otherwise than...
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Official Opinions of the Attorneys General of the United States ..., Volume 31

United States. Department of Justice - 1920 - 740 pages
...stock. The said subdivision levies a tax— " On all sales, or agreements to sell, or memoranda of sale or deliveries of, or transfers of legal title to shares or certificates of stock * * * whether made upon or shown by the books of the association, company, or corporation, or by any...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...association, company, or corporation, on each $100 of face value or fraction thereof. 5 cents, and on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company, or corporation, whether...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...association, company, or corporation, on each $100 of face value or fraction thereof. 5 cents, and ent gar**1shall bo disregarded unless it amounts to one-half or transfers of shares or certificates of stock in any association, company, or corporation, whether...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...face value or fraction thereof of each original issue, whether on organization or reorganization, of certificates of stock, or of profits or of interest in property or accumulations by any corporation. Where capital stock is issued without face value, the tax is 5c. per share, unless...
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