 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1320 pages
...the beneficial title. The law defines a fiduciary as follows : Fiduciary denned. — LAW. Section 200 The term "fiduciary" means a guardian, trustee, executor,...in any fiduciary capacity for any person, trust or estate,2 REGULATION. "Fiduciary" is a term which applies to all persons that occupy positions of peculiar... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...for payment will be made by the collector. The term fiduciary is defined in section 200 (b) to mean a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person. (Art. 1292.) Assessments in case of bankruptcy or receiverships.—This subject is covered by section... | |
 | United States. Board of Tax Appeals - Taxation - 1930 - 1554 pages
...an amended return in the form prescribed. Section 200, Revenue Act of 1918, defines " fiduciary " as a guardian, trustee, executor, administrator, receiver,...fiduciary capacity for any person, trust or estate. Article 3664 provides that within four years after the death of the wife the husband shall apply to... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 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... | |
 | Bar associations - 1927 - 444 pages
...persons, employ the generic term "fiduciary." The term "fiduciary" as used in the 1926 Act includes a "guardian, trustee, executor, administrator, receiver,...acting in any fiduciary capacity for any person." It is not believed that Sections 280 and 316 were intended to enlarge the classes of persons to whom... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (0) The term "fiduciary" means a guardian, trustee, executor,...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... | |
 | United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...payment will be made by the collector. The term " fiduciary " is defined by section 1111 (a) (6) to mean guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person. SEC. 528. REFUNDS AND CREDITS. (a) Authorization. — Where there has been an overpayment of any tax... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...provisions of the Revenue Act of 1926.1 1 SEC. 200. When used In this title — • ••»»•« (b) The term " fiduciary " means a guardian, trustee,...person acting in any fiduciary capacity for any person. SEC. 274. (a) If In the case of any taxpayer, the Commissioner determines that there Is a deficiency... | |
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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... 
