| 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... | |
| 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.... | |
| 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... | |
| 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)... | |
| 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... | |
| 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)... | |
| 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... | |
| 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... | |
| 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.... | |
| 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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