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INTERNAL REVENUE CODE OF 19 54

(4) FINANCIAL INSTITUTIONS.—From a bank, trust company, financial institution, insurance company, or other similar entity, or nominee, custodian, or trustee therefor, to a public officer or commission, or.,person designated by such officer or commission or by a court, in the taking over of its assets, in whole or part, under Federal or State law regulating or supervising such institutions, nor upon redelivery or re transfer by any such transferee or successor thereto; (5) BANKRUPTS.—From a bankrupt or person in receivership due to insolvency to the trustee in bankruptcy or receiver, from such receiver to such trustee, or from such trustee to such receiver, nor upon redelivery or re transfer by any such transferee or successor thereto; (6) SUCCESSORS.—From a transferee under paragraphs (1) to (5), inclusive, to his successor acting in the same capacity, or from one such successor to another; (7) FOREIGN

GOVERNMENTS

AND

ALIENS.—From

a

foreign

country or national thereof to the United States or any agency thereof, or to the government of any foreign country, directed pursuant to the authority vested in the President by section 5(b) of the Trading with the Enemy Act (40 Stat. 415), as amended by the First War Powers Act, 1941 (55 Stat. 838; 50 U.S.C. App. 5); (8) TRUSTEES.—From trustees to surviving, substituted, succeeding, or additional trustees of the same trust; or (9) SURVIVORS.—Upon the death of a joint tenant or tenant by the entireties, to the survivor or survivors. (b) NoNEXEMPT TRANSFERS.—No delivery or transfer shall be exempt because effected by operation of law unless an exemption is otherwise specifically provided. SEC. 4344. EXEMPTION

CERTIFICATES.

No exemption shall be granted under section 4322(a)(1), (2), or (3), section 4332(a), section 4341(2), section 4342, or under section 4343 (a) unless the delivery or transfer is accompanied by a certificate setting forth such facts as the Secretary or his delegate may by regulations prescribe. SEC. 4345. CROSS REFERENCES. For other exemptions, see sections 4322, 4332, and 4382.

Subpart B—Miscellaneous Provisions Sec. 4351. Definitions. Sec. 4352. Stock or certificates of indebtedness owned by a partnership. Sec. 4353. Affixing of stamps. Sec. 4354. Cross references. SEC. 4351. DEFINITIONS. (a) KEGISTERED N O M I N E E. — For the purpose of this subchapter, the

term "registered nominee" means any person registered with the official in charge of the collection district in accordance with such regulations as the Secretary or his delegate shall prescribe. (b) SALE OR TRANSFER.—For the purpose of this subchapter, the term ''sale or transfer" means any sale, agreement to sell, memorandum of sale or delivery, or transfer of legal title, whether or not § 4343(a)(4)

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