 | Wisconsin - 1935 - 1308 pàgines
...securities, except in case of a dealer in such securities. A dealer in securities is a merchant of securities with an established place of business, regularly engaged...purchase of securities and their resale to customers. (f ) 1. In determining the period for which the taxpayer has held property received on an exchange... | |
 | Wisconsin - 1935 - 1310 pàgines
...securities, except in case of a dealer in such securities. A dealer in securities is a merchant of securities with an established place of business, regularly engaged...purchase of securities and their resale to customers. (f ) 1. In determining the period for which the taxpayer has held property received on an exchange... | |
 | 1918 - 498 pàgines
...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... | |
 | Henry Montefiore Powell - 1919 - 708 pàgines
...correctness of the prices adopted. ART. 220. Inventories by dealers in securities A dealer in 574 Inveniories method employed shall be included in or attached to...may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried as here provided may... | |
 | George Edwin Holmes - 1919 - 1048 pàgines
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried as here provided may... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pàgines
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried as here provided may... | |
 | Harris, Forbes & co., New York - 1919 - 164 pàgines
...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 pàgines
..."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 [34l resale to customers, that is, one who as a merchant buys securities and sells them to customers... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pàgines
...dealer in securities is a merchant of securities, whether an individual, partnership or corporation, with an established place of business, regularly engaged...may be derived therefrom. If such business is simply a branch of the activities carried on by such person, the securities inventoried as here provided may... | |
 | George Edwin Holmes - 1920 - 1186 pàgines
...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 thfir resale to customers, that is, one who as a merchant buys securities and sells them to customers... | |
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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... 
