 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view to 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 - Income tax - 1919 - 164 pages
...securities and their resale to customers, that is, one who, as a merchant, buys securities and sells them to customers, with a view to the gains and profits that may be derived therefrom." The Commissioner further ruled that taxpayers who buy and sell or hold securities for! investment or... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view to 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, Prentice-Hall, inc - Reference - 1919 - 640 pages
...securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view to 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. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view to 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... | |
 | Income tax - 1920 - 188 pages
...securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view to 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. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view to 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... | |
 | Irving National Bank, New York - 1921 - 140 pages
...of securities and their resale to customers; that is, one who as merchant buys securities and sells them to customers with a view to 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. Bureau of Internal Revenue - Income tax - 1921 - 772 pages
...exchange — that is, one who regularly engages in the purchase and resale to customers of foreign money with a view to the gains and profits that may be derived therefrom — who, in his books of account regularly inventories unconverted foreign money on hand either (a)... | |
 | United States. Bureau of Internal Revenue - Taxation - 1950 - 200 pages
...and reselling them to customers ; that is, one who as a merchant buys stocks or securities and sells them to customers with a view to the gains and profits that may be derived therefrom. Persons who buy and sell or hold stocks or securities for investment or speculation, irrespective of... | |
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... that is, one who as a merchant buys securities and sells them to customers with a view to the gains and profits that may be derived therefrom. 
