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" If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer. "
Laws of the State of New York - 397. lappuse
autors: New York (State) - 1935
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State Finances, 3. sējums,6. izdevums

New York (State). Comptroller's Office - 1919 - 24 lapas
...1) 80. If a taxpayer is unable to make a return, by whom shall it be rendered? In such a case it may be made by a duly authorized agent or by the guardian...charged with the care of the person or property of the disabled taxpayer. (Section 367) 81. What should the return of a non-resident taxpayer show? It...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...securities. "Section 213 (b). "See page 29. Return may be filed by agent — when.7 — LAW. Section 223 Ւ. k' T n /`0 h 9 ߄e 2V . oZ |7g56 $ K Y; Okk q ֩S he made by a duly authorized agent or by the guardian or other person charged with the care of the...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 lapas
...each is included in a single joint return. If the taxpayer is unable to make his own return, the 383 return shall be made by a duly authorized agent or...be entitled to the deductions authorized by section 324 unless he shall make under oath a complete return of his gross income both within and without the...
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Notes on the Revenue Act of 1918, 1-2. sējumi

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 lapas
...over, each shall make such a return unless the income of each is included in a single joint return. If the taxpayer is unable to make his own return,...the care of the person or property of such taxpayer. Returns under oath. Indictment, charging that perjury had been committed by falsely swearing to an...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 lapas
...over, each shall make such a return unless the income of each is included in a single joint return. If the taxpayer is unable to make his own return,...the care of the person or property of such taxpayer. Returns under oath. Indictment, charging that perjury had been committed by falsely swcaring to an...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...each shall make such a return unless the income of each is included in a single joint return. 115. If the taxpayer is unable to make his own return,...the care of the person or property of such taxpayer. PARTNERSHIP RETURNS. 116. SEC. 224. That every partnership shall make a return for each taxable year,...
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Notes on the Revenue Act of 1918, 1-2. sējumi

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 196 lapas
...return unless the income of each is included in a single joint return. If the taxpayer is uuabk• to make his own return, the return shall be made by...the care of the person or property of such taxpayer. Returns under oath. Indictment, charging that perjury had been committed by falsely swearing to an...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 lapas
...over, each shall make such a return unless the income of each| is included in a single joint return. If the taxpayer is unable to make his own return,...duly authorized agent or by the guardian or other persi charged with the care of the person or property of such taxpayer. Partnership Returns. Sec. 224....
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...over, each shall make eueh a return unless the income of each is included in a single joint return. If the taxpayer is unable to make his own return,...duly authorized agent or by the guardian or other I 'crson charged with the care of the person or property of such taxpayer. PARTNERSHIP RETURNS Sec....
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The State Department Reports of the State of ..., 20. sējums,115-120. izdevums

New York (State) - 1919 - 520 lapas
...1. 80. // a taxpayer is unable to make a return, by whom shall it be rendered? In such a case it may be made by a duly authorized agent or by the guardian...charged with the care of the person or property of the disabled taxpayer. § 367. 81. What should the return of a nonresident taxpayer show? It must show...
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