Page:United States Statutes at Large Volume 68A.djvu/559

 CH. 34—DOCUMENTARY STAMP TAXES

519

shown by the books of the corporation or other organization (or by any assignment in blank, or by any deHvery, or by any paper or agreement or memorandum or other evidence of transfer or sale); and whether or not the holder acquires a beneficial interest in the instruments. SEC. 4352. STOCK OR CERTIFICATES OF INDEBTEDNESS OWNED BY A PARTNERSHIP.

In the case of a transfer of an interest in a partnership owning any of the instruments referred to in sections 4321 and 4331, the tax imposed by each of such sections shall be that proportion of the tax computed on the transfer of all of the instruments taxable under each of such sections that— (1) the interest in the partnership transferred bears to (2) the total interests in the partnership of all the partners. SEC. 4353. AFFIXING OF STAMPS.

The stamps representing the taxes imposed by section 4321 and section 4331 shall be afl&xed to— (1) INSTRUMENT.—The instrument where the change of ownership is by transfer of the instrument; (2) BILL OR MEMORANDUM OF SALE.—The bill or memorandum of sale in cases of an agreement to sell or where the transfer is by delivery of the instrument assigned in blank; such bill or memorandum of sale shall be made and delivered by the seller to the buyer, and shall show the date thereof, the name of the seller, the amount of the sale, and the instrument to which it refers. SEC. 4354. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subchapter, see section 4383 and subtitle F.

§4354

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