 | Harris, Forbes & co., New York - Income tax - 1919 - 164 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... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 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.... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...non-resident citizens. Who Are Fiduciaries. The Revenue Act of 1918 defines the term "fiduciary" to mean a "guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a fiduciary capacity for any person, tmst or estate."2 In view of the definition of the word "person"... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 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.... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...year 1918, shall be the calendar year 1918 or any fiscal year ending during the calendar year 1918; "Fiduciary." The term " fiduciary'' means a guardian,...fiduciary capacity for any person, trust or estate ; «g«'n1t"thholdin* The term " withholding agent " means any person required to deduct and withhold... | |
 | Irving National Bank, New York - 1920 - 150 pages
...year 1918, shall be the calendar year 1918 or any fiscal year ending during the calendar year 1918; 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 and withhold any tax under the provisions... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...year 1918, shall be the calendar year 1918 or any fiscal year ending during the calendar year 1918 ; The term " fiduciary " means a guardian, trustee,...fiduciary capacity for any person, trust or estate; The term " withholding agent " means any person required to deduct and withhold any tax under the provisions... | |
 | Alabama. Legislature. House of Representatives - 1920 - 1726 pages
...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... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...the calendar year 1018 or any fiscal year ending during the calendar year 1918 ; " fiduciary." fue Aɍ ; gent- thh°ldinB The term " withholding agent " means any person required to deduct and withhold... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...indicated below. Who Are Fiduciaries. The Revenue Act of 1918 defines the term "fiduciary" to mean a "guardian, trustee, executor, administrator, receiver,...fiduciary capacity for any person, trust or estate. " J In view of the definition of the word "person" used in this definition,2 a corporation, partnership,... | |
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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... 
