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" In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required... "
Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ... - 173. lappuse
autors: United States. Internal Revenue Service - 1921 - 342 lapas
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1916 - 804 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns .made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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The Abridgment 1915: Containing the Annual Message of the President of the ...

United States. Congress. Joint Committee on Printing, United States. President (1913-1921 : Wilson) - 1916 - 1044 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected Sworn to by Two Officers of Corporation Where to File Return in the same manner...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 lapas
...in the same manner and form as is required in the case of corporations generally. Any income tax due on the basis of such returns made by receivers, trustees or assignees shall be assessed and collected in the same manner as if assessed directly against the corporation.67 Receivers...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 lapas
...manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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