 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...1924, shall be the calendar year 1924 or any fiscal year ending during the calendar year 1924. (b) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. (c) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...subject to all the provisions of this Act which apply to individuals. (Section 225 — 1924 Act) (b) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. (Section 200 — 1924 Act) (1) For every individual who is single and has a net income for the taxable... | |
 | North Carolina - Law - 1925
...subject to the tax imposed by this act. 2. The word "individual" means a natural person. 3. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporation, acting in any fiduciary capacity for any person, estate or trust.... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...was contained in section 1 of the 1918 act and section 2 of the 1921 act. Section 200 of both acts contains the following definition of a fiduciary :...was substantially the same as the wording of section 219 (a) of the act of 1921: "Sec. 219(a). That the tax imposed by sections 210 and 211 shall apply... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (5) The term " fiduciary " means a guardian, trustee,...person acting in any fiduciary capacity for any person. (6) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...1925, shall be the calendar year 1925 or any fiscal year ending during the calendar year 1925. (b) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. (c) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...decision of the board. Fiduciaries § 281: The term "fiduciary" is denned in section 200 (b) to mean a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person. The right of the commissioner to assess and distrain and otherwise proceed for the collection of tax... | |
 | United States - Law - 1928 - 1164 pages
...1925, shall be the calendar year 1925 or any fiscal year ending during the calendar year 1925. (b) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. (c) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | United States - Finance - 1928 - 268 pages
...corporation or partnership means a corporation or partnership which is not domestic. SEC. 200. (b) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. Act of me. (6) The term "withholding agent" means any person required to deduct and withhold any tax... | |
 | Robert Hiester Montgomery - Excess profits tax - 1919 - 1016 pages
...the beneficial title. The law defines a fiduciary as follows: Fiduciary defined.— LAW. Section 2oo The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate;' How Estates and Trusts Are Taxed Rates of tax.— LAW. Section 219. (a) That the tax imposed by sections... | |
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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... 
