trading stamp


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trading stamp

a coupon attached to a product, which purchasers can collect with a view to redeeming them for cash or gifts. See SALES PROMOTION.
References in periodicals archive ?
The war hotted up when the first trading stamp centre opened on New Bridge Street, Newcastle.
As the trading stamp market peaked, Carlson branched out, buying the landmark Radisson Hotel in Minneapolis, which became the flagship of a worldwide travel and leisure business.
451-4(b)(1)(iii) specifies that the estimated average cost of redeeming each trading stamp or coupon shall include only the amount the taxpayer paid to acquire the merchandise, cash, or other property needed to redeem the coupons.
As shoppers continue to watch their pennies, JEWEL-OSCO stores in the Chicago area are offering a new cookware promotion that puts a twist on one of the original grocery store loyalty programs - trading stamps.
The regulation allows accrual-method taxpayers to subtract from gross receipts with respect to sales (of trading stamps for trading stamp companies or other items for non trading stamp companies) an amount equal to (1) the cost of redemptions in the tax year and (2) estimated future redemptions.
But selling gathered steam in midmorning after the Shanghai stock market opened sharply lower on news that the Chinese government has tripled stock trading stamp duty to calm the country's frenzied equity market.
But some of the earlier gains pared off in the late morning after the Shanghai stock market took a dive amid concerns over possible measures to calm the country's frenzied equity markets in addition to last week's hike in stock trading stamp duty.
The trading stamp craze grew like wildfire in the '50s and peaked in 1962.
Founded as the Gold Bond Stamp Company, a trading stamp enterprise, the company grew to become one of the largest such organizations in America.
The court did not address Giant Eagle's argument that the deductions were offsets to income that qualified under the trading stamps exception to the all-events test, but even the dissent agreed with the Tax Court that this exception did not apply.
Other states have analogized/compared loyalty programs to: trading stamps, gift cards, rebates, two-for-one arrangements and/or taxable scrip, to name a few.
451-4(a)(1) provides an exception to the all-events test for taxpayers that issue trading stamps or premium coupons redeemable by the taxpayer in merchandise, cash, or other property.