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" States" when used in a geographical sense means the States, Alaska, Hawaii, and the District of Columbia. (3) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (4) The term "corporation" includes associations,... "
Public Welfare Amendments of 1962: Hearings Before the Committee on Ways and ... - Page 51
by United States. Congress. House. Committee on Ways and Means - 1962 - 697 pages
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Laws Relating to Vocational Education and Agricultural Extension Work

United States - 1971 - 1024 pages
...on the tion. basis of the latest figures furnished by the Department of Commerce. "Secretary." "(k) rint. off. Fxlucation, and Welfare. All 68 Stat. 662. "TRANSITION PROVISIONS "Sec. 12. (a) In the case of any...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...SECTION 1. This Act may be cited as the " Revenue Act of 1924" SEC. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2)- The term " corporation " includes associations, joint-stock companies, and insurance companies....
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 pages
...of the deductions authorized by the statute shall file a return with the collector. (See sec. 323.) The term " person " means an individual, a trust or estate, a partnership, or a corporation. (Sec. 2 (a) (1).) Where the donor dies before filing his return, his executor or administrator shall...
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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 pages
...SECTION 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3)...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...Section 1. This Act may be cited as the "Revenue Act of 1924." Sec. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" (page 101). (3) The term "domestic" (page lo1). (4) The term "foreign" (page...
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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 pages
...SEC. 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3)...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...of the deductions authorized by the statute shall file a return with the collector. (See sec. 323.) The term " person " means an individual, a trust or estate, a partnership, or a corporation. (Sec. 2 (a) (1).) ABT. 26. Preparation of return. — The return must be made on Form 706A, copies...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...of the deductions authorized by the statute shall file a return with the collector. (See sec. 323.) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (Sec. 2 (a) (1).) Where the donor dies before filing his return, his executor or administrator shall...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...regulations for the enforcement of this title. SEC. 63. DEFINITIONS. (a) When used in this title — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term " corporation " includes associations, joint-stock companies, and insurance companies....
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...Section 1. This Act may be cited as the "Revenue Act of 1926." Sec. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3)...
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