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

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St. Louis Law Review

Recommended Citation

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, 8 St. Louis L. Rev. 196 (1923).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol8/iss3/8