 | United States - 1920 - 1054 pages
...subdivision. 3. Capital stock, issued: 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... | |
 | John Harold Sears - 1922 - 732 pages
...of 1922). 12. Stamp taxes on stock issues and transfers Chapter 64, General Laws 1920, imposes a tax on all sales or agreements to sell or memoranda of sales or deliveries or transfers of shares or certificates of stock in any domestic or foreign corporation, whether made... | |
 | Oklahoma. Supreme Court, Edward Bell Green, Frank Dale, John Henry Burford, Robert Lee Williams, Matthew John Kane, Howard J. Parker, Charles Winfield Van Eaton - 1922 - 702 pages
...supra, the language or the opinion discloses the question involved, to wit : • "It imposes a tax on all sales, or agreements to sell, or memoranda of sales or deliveries or transfer of shares of certificates of stock in any domestic or foreign corporation." The sale of... | |
 | Massachusetts - 1922 - 158 pages
...stamp. Penalty. eto SECTION 1. An excise shall immediately accrue and be collected on 1 o' shares' of " all sales or agreements to sell or memoranda of sales or deliveries or trans- 2 1914/770, § i. fers of shares or certificates of stock in any domestic or foreign corpora-... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 16 pages
...per share, in which caee the tax shall be 1 cent on each $20 of actual value, or fraction thereof. 3. Capital stock, sales or transfers: On all sales, or agreements to sell, or memoranda of wales, or deliveries of. or transfers of legal title to shares of certificates of stock or of profits... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...secured. 2. Capital stock, issued: 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...subdivision. 3. Capital stock, issued: 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... | |
 | Brookings Institution. Institute for Government Research - 1923 - 292 pages
...guaranty policies, are taxed as bonds of indemnity and surety; issues and transfers of certificates of profits or of interest in property or accumulations in any corporation are taxed the same as issues and transfers of stock; and each policy of insurance or certificate, binder,... | |
 | 1923 - 292 pages
...guaranty policies, are taxed as bonds of indemnity and surety; issues and transfers of certificates of profits or of interest in property or accumulations in any corporation are taxed the same as issues and transfers of stock; and each policy of insurance or certificate, binder,... | |
 | 1927 - 1150 pages
...tit. 8, schedule A. par. 4, 40 Stat. 300. 322: "(4) Capital stock, sales or transfers: On all naloa, or agreements to sell, or memoranda of sales or deliveries of, or transfers of legal title to shares or certificate!! of stock In any association, company, or corporation, whether made upon or shown by th»... | |
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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... 
