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

Author:

Abstract

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

How to Cite: (1923) “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”, Washington University Law Review. 8(3).