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Seite 72
... receive shares is taxable as upon such shares but is not also taxable as a transfer of right to receive stock dividends which might be de- clared from time to time in future with- in statute imposing tax upon transfers of right to ...
... receive shares is taxable as upon such shares but is not also taxable as a transfer of right to receive stock dividends which might be de- clared from time to time in future with- in statute imposing tax upon transfers of right to ...
Seite 75
... receive the stock . " Here the power to command the dis- position of the shares included the right to receive them and the exercise of the power which transferred the right is subject to the tax . " It is then obvious from the above ...
... receive the stock . " Here the power to command the dis- position of the shares included the right to receive them and the exercise of the power which transferred the right is subject to the tax . " It is then obvious from the above ...
Seite 81
... receive . We do not have in such instance a transfer by agreement , but merely a unilateral act . But one who agrees that stock which he purchases shall be delivered to another ef- fects a taxable transfer of the right to re- ceive just ...
... receive . We do not have in such instance a transfer by agreement , but merely a unilateral act . But one who agrees that stock which he purchases shall be delivered to another ef- fects a taxable transfer of the right to re- ceive just ...
Inhalt
UNITED STATES CODE ANNOTATED | 2 |
U S C A Bankruptcy | 449 |
et seq 100 F 2d 156 | 511 |
Urheberrecht | |
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