 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...companies, and insurance companies. » • • • • "(6) Fiduciary. — The term 'fiduciary' means a guardian, trustee, executor, administrator, receiver,...acting in any fiduciary capacity for any person." • • • • • [26 TJ.SC 1952 ed., Sec. 3797.] ^ 14!) C. Cls. Opin<on of the Court 263 ; Mauldin... | |
 | 1928 - 1130 pages
...Internal Revenue of 1918 and 1921 (Сотр. St. § 6336y8a) as follows: "The term 'fiduciary' means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, 'trust or estate." [1] The order of the District Court directed that the dividends, declared and payable... | |
 | National City Company, United States - 1919 - 104 pages
...year 1918 or any fiscal year ending during the calendar year 1918 ; 17. The term "fiduciary" means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate; 18. The term "withholding agent" means any person required to deduct and withhold... | |
 | Alabama - 1919 - 1476 pages
...calendar year 1919 or any fiscal year ending during the calendar year 1919. The term "fiduciary" means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate. The term "withholding agent" means any person required to deduct or withhold any tax... | |
 | Ewell D. Moore - 1919 - 44 pages
...The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate. "Withholding Agent" means any person required to deduct and withhold any tax. "Personal... | |
 | George Edwin Holmes - 1919 - 1048 pages
...information which the Commissioner may 66 See Chapter 34 on Returns. 67 The term "fiduciary" means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate. The term "person" includes individuals, partnerships and corporations. The term "corporation"... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...and withhold any tax under the provisions of section 221 or section 237; The term "fiduciary" means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate; The term "personal service corporation" means a corporation whose income is to be... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...calendar year 1918 or any fiscal year ending during the calendar year 1918 ; The term " fiduciary " means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate; The term " withholding agent " means any person required to deduct and withhold any... | |
 | Alabama. Legislature. House of Representatives - 1920 - 1726 pages
...calendar year 1919 or any fiscal year ending during the calendar year 1919. The term "fiduciary" means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate. The term "withholding agent" means any person required to deduct or withhold any tax... | |
 | Irving National Bank, New York - 1920 - 150 pages
...calendar year 1918 or any fiscal year ending during the calendar year 1918; The term "fiduciary" means a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate; The term "withholding agent" means any person required to deduct and withhold any... | |
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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... 
