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" ... (c) Guardians, trustees, executors, administrators, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the income of the person, trust, or estate for whom or... "
The Taxation of Corporations in New York: With Forms, and an Appendix ... - 382. lappuse
autors: Henry Montefiore Powell, Martin Saxe - 1914 - 596 lapas
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American Economist, 51. sējums

1913 - 484 lapas
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Cases on Federal Taxation, 1. sējums

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...(c) of the act of October 3, 1917 (40 Stat. 331), which requires that — "Trustees, executors . . . and all persons, corporations, or associations, acting...fiduciary capacity shall make and render a return of the income of the person, trust, or estate for whom or which they act, and be subject to all the provisions...
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Treasury Decisions Under Internal Revenue Laws of the United States, 27. sējums

United States. Internal Revenue Service - 1926 - 620 lapas
...not the value of property acquired by gift, bequest, devise or descent." By D, trustees are to make "return of the net income of the person for whom they act, subject to this tax," and by D, trustees and others having the control or payment of fixed or determinable gains, etc., of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 268. sējums

United States. Supreme Court - 1926 - 810 lapas
...acquired by gift, bequest, devise or descent.' 161 Opinion of the Court. By D. trustees are to make ' return of the net income of the person for whom they act, subject to this tax/ and by E. trustees and others having the control -or payment of fixed or determinable gains, &c., of...
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Reports of the U.S. Board of Tax Appeals, 3. sējums

United States. Board of Tax Appeals - 1927 - 1530 lapas
...not the value of property acquired by gift, bequest, devise or descent." By D. trustees are to make " return of the net income of the person for whom they act, subjei-t to this tax," and by E. trustees and others having the control or payment of fixed or determinate...
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The Federal Reporter

1929 - 1134 lapas
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Selected Cases on the Law of Taxation

Henry Rottschaefer - 1929 - 632 lapas
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The Federal Reporter

1931 - 1200 lapas
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Citations, Forms and Procedure, Federal Tax Appeals

Floyd E. Moore - 1932 - 1318 lapas
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The statutes at large, the United States from ..., 38. sējums,1. daļa

United States - 1913
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