 For the purpose of this rule a dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged in the purchase of securities and their resale to customers ;...  Tax Treatment of Thrift Partnership: Joint Hearing Before the Subcommittee ... - 139 페이지저자: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1982 - 152 페이지전체보기 - 도서 정보
 | 1918 - 498 페이지
...partnership, or corporation, with an established place of business and whose principal business is the purchase of securities and their resale to customers...sells them to customers with a view to the gains and profit that may be derived therefrom. Taxpayers who buy and sell or hold securities for investment... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 페이지
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried... | |
 | George Edwin Holmes - 1919 - 1048 페이지
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried... | |
 | Henry Montefiore Powell - 1919 - 708 페이지
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried... | |
 | Harris, Forbes & co., New York - 1919 - 164 페이지
...partnership, or corporation, with an established place of business ; and whose principal business is the purchase of securities and their resale to customers,...gains and profits that may be derived therefrom." The Commissioner further ruled that taxpayers who buy and sell or hold securities for! investment or... | |
 | Guaranty Trust Company of New York - 1919 - 664 페이지
...with an established place of business, regularly engaged in the purchase of securities and their [34l resale to customers, that is, one who as a merchant...to customers with a view to the gains and profits -filial may be derived therefrom. If such business is simply a branch .f the activities carried on... | |
 | 1920 - 188 페이지
...this rule a dealer in securities is a merchant of securities, whether an individual or partnership, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply F branch of the activities carried on by such person, the securities inventoried... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 페이지
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried... | |
 | George Edwin Holmes - 1920 - 1186 페이지
...corporation, with an established place of business, regularly engaged in the purchase of securities and thfir resale to customers, that is, one who as a merchant...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried... | |
 | United States. Internal Revenue Service - 1921 - 348 페이지
...dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged...the gains and profits that may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried... | |
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