 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;...  Reports of the U.S. Board of Tax Appeals - Page 659by United States. Board of Tax Appeals - 1934Full view - About this book
 | Wisconsin - Session laws - 1935 - 1308 pages
...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 - Bills, Private - 1935 - 1310 pages
...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... | |
 | Accounting - 1918 - 498 pages
...inventories were taken, whether at cost or market price. For the purposes of TD 2609 and this decision, a dealer in securities is a merchant of securities,...corporation, with an established place of business and whose principal business is the purchase of securities and their resale to customers — that is,... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...in subsequent years, unless another be authorized by the Commissioner. For the purpose of this rule, a dealer in securities is a merchant of securities,...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... | |
 | Prentice-Hall Inc - 1919 - 640 pages
...in subsequent years, unless another be authorized by the Commissioner. For the purpose of this rule a dealer in securities is a merchant of securities,...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... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...method and such method adhered to in subsequent years, unless another is authorized by the Commissioner. A "dealer in securities" is a merchant of securities,...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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...definition of "Dealer in a "dealer in securities," that the Commissioner ruled that Securities" he was a "merchant of securities, whether an individual,...corporation, with an established place of business ; and whose principal business is the purchase of securities and their resale to customers, that is,... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...in subsequent years, unless another be authorized by the Comptroller. For the purpose of this rule a dealer in securities is a merchant of securities, whether an individual or partnership, with an established place of business, regularly engaged in the purchase of securities... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...subsequent years, unless another be authorized by the Commissioner. ' For the purpose of this rule a dealer in securities is a merchant of securities,...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 - Excess profits tax - 1920 - 1186 pages
...in subsequent years, unless another be authorized by the Commissioner. For the purpose of this rule, a dealer in securities is a merchant of securities,...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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