American Law Reports Annotated, Svazek 102Lawyers Co-operative Publishing Company, 1936 |
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Strana 113
... transfer or sale . . " Section 800 imposes liabil- ity for the tax upon the transferor , the transferee and the corporation whose stock is transferred . Petitioner was organized under the laws of New Jersey as a step in carrying out a ...
... transfer or sale . . " Section 800 imposes liabil- ity for the tax upon the transferor , the transferee and the corporation whose stock is transferred . Petitioner was organized under the laws of New Jersey as a step in carrying out a ...
Strana 115
... transfer tax . It was held in Marconi Wireless Teleg . Co. v . Duffy ( 1921 ; D. C. ) 273 F. 197 , under a statute identical with the one quoted supra , that where pe- titioner had transferred its property and assets to another ...
... transfer tax . It was held in Marconi Wireless Teleg . Co. v . Duffy ( 1921 ; D. C. ) 273 F. 197 , under a statute identical with the one quoted supra , that where pe- titioner had transferred its property and assets to another ...
Strana 117
... transfer was held to be taxable under a statute pro- viding , " There is hereby imposed . . a tax on all sales , or agree- ments to sell , or memoranda of sales , or deliveries , or transfers , of shares or certificates of stock , in ...
... transfer was held to be taxable under a statute pro- viding , " There is hereby imposed . . a tax on all sales , or agree- ments to sell , or memoranda of sales , or deliveries , or transfers , of shares or certificates of stock , in ...
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