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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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The Tax Code of Virginia: With All Amendments Enacted at the ..., 289. sējums

Virginia - 1928 - 328 lapas
...word "fiduciary" means a guardian, trustee, executor, administrator, committee, receiver or any other person, whether individual or corporate, acting in...fiduciary capacity for any person, trust or estate. The word "resident" applies only to natural persons and includes for the purpose of determining liability...
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United States Code Annotated

United States - 1928 - 1164 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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...a 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. "The Commissioner of Internal Revenue shall determine...
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Acts of the Honourable Commission of Government of Newfoundland

Newfoundland - 1929 - 428 lapas
...dividends on paid up Life Insurance Policies. (m) "Fiduciary" means a guardhn, trustee, Fiduciary, executor, administrator, receiver, conservator, or...person whether individual or corporate, acting in a fiduciary capacity for any person or trust. (n) "Householder"' means: — Householder. (1) An Individual...
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 lapas
...enjoy the beneficial interest. The law defines a fiduciary as follows: LAW. Section 200 (2) 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; 1 .... REGULATION. "Fiduciary" is...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 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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Income Tax for the District of Columbia: Hearings ... on H.R. 5821 ... June ...

United States. Congress. Senate. District of Columbia - 1932 - 110 lapas
...association organized for profit, unless otherwise expressly stated. (b) The term "fiduciary" shall mean a guardian, trustee, executor, administrator, receiver,...fiduciary capacity for any person, trust, or estate. (c) The term "District" shall mean the District of Columbia. (d) The term "dividend" shall mean any...
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Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1156 lapas
...association organized for profit, unless otherwise expressly stated. (b) The term "fiduciary" shall mean a guardian, trustee, executor, administrator, receiver,...or corporate, acting in any fiduciary capacity for anv person, trust, or estate. (o) The term "District" shall mean'the District of Columbia. (d) The...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...a corporation or partnership means a corporation or partnership which is not domestic. (0) The term "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...
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Reports of the U.S. Board of Tax Appeals, 28. sējums

United States. Board of Tax Appeals - 1934 - 1508 lapas
...the Revenue Act of 1926.1 1 SEC. 200. When used In this title — • ••»»•« (b) The term " fiduciary " means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. SEC. 274. (a) If In the case of any taxpayer, the...
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