 | United States. Internal Revenue Service - 1936 - 604 lapas
...performance of personal services within the United States at any time within the taxable year. Such phrase does not include the effecting of transactions in the United States in stocks, securities, or commodities (including hedging transactions) through a resident broker, commission agent,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...year and whose compensation for such services does not exceed in the aggregate $3,000. Such phrase does not include the effecting of transactions in the United States in stocks, securities, or commodities through a resident broker, commission agent, or custodian. 135 SEC. 3tt... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...year and whose compensation for such services does not exceed in the aggregate $3,000. Such phrase does not include the effecting of transactions in the United States in stocks, securities, or commodities through a resident broker, commission agent, or custodian. (c) No UNITED... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...year and •whose compensation for such services does not exceed in the aggregate $3,000. Such phrase does not include the effecting of transactions in the United States in stocks, securities, or commodities through a resident broker, commission agent, or custodian. (c) No UNITED... | |
 | 1940 - 1806 lapas
...year and whose compensation for such services does not exceed in the aggregate $3,000. Such phrase tion of stock or properties of another. § 9.112 (g)-l Purpose and scope of ex securities, or commodities (including hedging transactions) through a resident broker, commission agent,... | |
 | 1939 - 1030 lapas
...year and whose compensation for such services does not exceed in the aggregate $3,000. Such phrase does not include the effecting of transactions in the United States in stocks, securities, or commodities through a resident broker, commission agent, or custodian. Page 402 *tFor... | |
 | 1941 - 1688 lapas
...year and whose compensation for such services does not exceed In the aggregate $3,000. Such phrase does not Include the effecting of transactions In the United States In stocks, securities, or commodities through a resident broker, commission agent, or custodian. (c) No United... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...year and whose compensation for such services does not exceed in the aggregate $3,000. Such phrase does not include the effecting of transactions in the United States in stocks, securities, or commodities through a resident broker, commission agent, or custodian. Sec. 211. (c)... | |
 | 1998 - 804 lapas
...securities. For purposes of paragraph (a) of this section — (1) In general. The term "engaged In trade or business within the United States" does not...the taxpayer has an office or other fixed place of business in the United States through which, or by the direction of which, the transactions In stocks... | |
 | 1978 - 952 lapas
...or securities. For purposes of paragraph (a) of this section— (1) In general The term "engaged in trade or business within the United States" does not...shall not apply If at any time during the taxable year ¿he taxpayer has an office or other fixed place of business in the United States through which, or... | |
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engaged In trade or business within the United States" does not Include the effecting of transactions in the United States In stocks or securities through a resident broker, commission agent, custodian, or other independent agent. 
