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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... "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 435
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962
...'corporation' includes associations, joint-stock companies, and insurance companies. • • • • "(6) Fiduciary. — The term 'fiduciary' means a guardian,...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 148

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962
...of the property of an individual), and section 3797 (a) (6) 7 defines the term "fiduciary" to mean a guardian, trustee, executor, administrator, receiver,...any person acting in any fiduciary capacity for any purpose." In Helvering v. Butterworth, 290 US 365, 369 (1933), the Supreme Court stated that The evident...
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Cases Decided in the United States Court of Claims, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928
...that when used in this title * * * the term ' fiduciary ' means a guardian, trustee, executor * * * or any person acting in any fiduciary capacity for any person, trust or estate." For the reasons stated herein the court must hold that the return in this case, and the collection...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920
...provisions of th:s article which apply to taxpayers. FIDUCIARY DEFINED. — LAW. Section 350 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, trust or estate....
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919
...year 1919, shall be the calendar year 1919 or any fiscal year ending during the calendar year 1919. The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate. The term "withholding agent" means any person required to deduct or withhold any tax under the provisions...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1023 pages
...the profits, losses or other information which the Commissioner may 66 See Chapter 34 on Returns. 67 The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate. The term "person" includes individuals, partnerships and corporations. The term "corporation" includes...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 30 pages
...person required to deduct and withhold any tax under the provisions of section 221 or section 237; The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate; The term "personal service corporation" means a corporation whose income is to be ascribed primarily...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - Taxation - 1919 - 32 pages
...than December. The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means a guardian, trustee, executor, administrator,...fiduciary capacity for any person, trust or estate. "Withholding Agent" means any person required to deduct and withhold any tax. "Personal Service Corporation"...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 153 pages
...during the calendar year 1918; The term "fiduciary" means a guardian, trustee, executor, adminil trator, receiver, conservator, or any person acting in any...fiduciary capacity for any person, trust or estate ; The term "withholding agent" means any person required to deduc and withhold any tax under the provisions...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 400 pages
...accounting period of twelve months, ending on the last day of any month other than December. 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, trust or estate....
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