| Harris, Forbes & co., New York - 1919 - 164 lapas
...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... | |
| George Edwin Holmes - 1919 - 1052 lapas
...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 - 1919 - 640 lapas
...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... | |
| Henry Montefiore Powell - 1919 - 708 lapas
...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... | |
| 1920 - 188 lapas
...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. Bureau of Internal Revenue - 1920 - 346 lapas
...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 lapas
...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. Internal Revenue Service - 1921 - 348 lapas
...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 - 1921 - 778 lapas
...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 - 1950 - 200 lapas
...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... | |
| |