 | United States - 1928 - 268 pages
..."dealer" includes a wholesaler, jobber, or distributor. For the purposes of this section, an article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made) , and if for purposes of consumption title... | |
 | United States. Internal Revenue Service - 1932 - 76 pages
...dealer " includes a wholesaler, jobber, or distributor. For the purposes of this subsection, an article shall be considered as " held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title... | |
 | United States - 1939 - 780 pages
..."dealer" includes a wholesaler, jobber, or distributor. For the purposes of this subsection, an article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title... | |
 | 1937 - 1402 pages
..."dealer" includes a wholesaler, jobber, or distributor. For the purposes of this subsection, an article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
..."dealer" includes a wholesaler, jobber, or distributor. For the purposes of this subsection, an article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title... | |
 | 1939 - 980 pages
..."dealer" includes a wholesaler, jobber, or distributor. For the purposes of this subsection, an article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title... | |
 | United States - 1983 - 968 pages
...subtitle— "( 1 ) The term 'dealer' includes a wholesaler, jobber, distributor, or retailer. "(2) An article shall be considered as 'held by a dealer' if title thereto has passed to such dealer (whether or not delivery to him has been made) and Page 211 Page 212 or possession thereof... | |
 | 1974 - 676 pages
...subparagraph. (2) Dealer. The term “dealer” theludsa a wholesaler, jobber, distributor, or retaller. (3) Held by a dealer. A cement mixer shall be considered...purposes of consumption title to the cement mixer or posses. slon thereof had not at any time prior to January 1, 1970, been transferred to any person other... | |
 | 1988 - 566 pages
..."dealer" includes a wholesaler, jobber, distributor, or retailer. (5) Held by a dealer. An article is considered as "held by a dealer" if title thereto...made) and if, for purposes of consumption, title to such article, or possession, or right to possession thereof has not at any time been transferred to... | |
 | 1983 - 816 pages
...distributor, or retailer. (5) Held by a dealer. An article is considered as "held by a dealer" if Utle thereto has passed to the dealer (whether or not delivery...made) and if, for purposes of consumption, title to such article, or possession, or right to possession thereof has not at any time been transferred to... | |
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An article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred... 
