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Meaning of “Promissory Note” in Revenue Act of 1918—Does Stamp Tax on Such Notes Also Apply to Purchase Agreement Contracts?—It Does Not—It Applies Only to Such Commercial Paper as Shows upon Its Face the Form of a Promissory Note

  • Meaning of “Promissory Note” in Revenue Act of 1918—Does Stamp Tax on Such Notes Also Apply to Purchase Agreement Contracts?—It Does Not—It Applies Only to Such Commercial Paper as Shows upon Its Face the Form of a Promissory Note

    Comments on Recent Decisions

    Meaning of “Promissory Note” in Revenue Act of 1918—Does Stamp Tax on Such Notes Also Apply to Purchase Agreement Contracts?—It Does Not—It Applies Only to Such Commercial Paper as Shows upon Its Face the Form of a Promissory Note

Keywords: Negotiable instruments, Terms and phrases, Statutory interpretation, Bills and notes, Interpretation and construction, Words and phrases

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Published on
1923-01-01