 | Henry Montefiore Powell - 1919 - 708 pages
...engaged in the purchase of securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view...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 - 1919 - 164 pages
...is the purchase of securities and their resale to customers, that is, one who, as a merchant, buys securities and sells them to customers, with a view...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 pages
...engaged in the purchase of securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view...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 - 1919 - 640 pages
...engaged in the purchase of securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view...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 pages
...engaged in the purchase of securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view...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 pages
...engaged in the purchase of securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view...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 pages
...engaged in the purchase of securities and their resale to customers, that is, one who as a merchant buys securities and sells them to customers with a view...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
...engaged in the purchase of securities and their resale to customers; that is, one who as merchant buys securities and sells them to customers with a view...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 - 1924 - 396 pages
...engaged in the purchase of securities and their resale to customers; that is, one who as a merchant buys securities and sells them to customers with a view...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... | |
 | Frederic W. Kilduff - 1925 - 472 pages
...engaged in the purchase of securities and their resale to customers; that is, one who as a merchant buys securities and sells them to customers with a view...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 inventories... | |
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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;... 
