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" fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term "withholding agent" means any person required to deduct and withhold any tax under the provisions... "
Report for the Year Ending ... - 61. lappuse
autors: New York (N.Y.). Tax Commission - 1919
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Laws of the State of Mississippi

Mississippi - 1924 - 828 lapas
...association, inchiding partnerships, means created or organized outside of the State of Mississippi(d) The word fiduciary means a guardian, trustee, executor,...person, whether individual or corporate, acting in anV* fiduciary capacity, for any person, trust, or estate. (e) The word resident means natural persons...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...shall be the calendar year 1924 or any fiscal year ending during the calendar year 1924. (b) The term " fiduciary " means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for cny person. (c) The term " withholding agent " moans any person...
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Session Laws and Resolutions

North Carolina - 1925 - 776 lapas
...fiduciary subject to the tax imposed by this act. 2. The word "individual" means a natural person. 3. The word "fiduciary" means a guardian, trustee, executor,...conservator, or any person, whether individual or corporation, acting in any fiduciary capacity for any person, estate or trust. 4. The word "person"...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...shall be the calendar year 1924 or any fiscal year ending during the calendar year 1924. (b) The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (c) The term "withholding agent" means any person...
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Income Tax Accounting: An Interpretation of the 1924 Revenue Act

John F. Sherwood - 1925 - 206 lapas
...all the provisions of this Act which apply to individuals. (Section 225 — 1924 Act) (b) The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (Section 200 — 1924 Act) (1) For every individual...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...calendar year 1924 or any fiscal year ending during the calendar year 1924. SEC. 200. (b) The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. plied to a contract of the kind referred to in clause...
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...corporation or partnership means a corporation or partnership which is not domestic. (5) The term " fiduciary " means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (6) The term "withholding agent" means any person...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 lapas
...1921 act. Section 200 of both nets contains the following definition of a fiduciary : " The term ' fiduciary ' means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person, trust, or estate." Other provisions of the law governed...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 lapas
...1921 act. Section 200 of both acts contains the following definition of a fiduciary : " The term ' fiduciary ' means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person, trust, or estate." Other provisions of the law governed...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...shall be the calendar year 1925 or any fiscal year ending during the calendar year 1925. (b) The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (c) The term "withholding agent" means any person...
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