 | United States. Congress. Senate. Committee on Military Affairs - Excess profits tax - 1935 - 284 pages
...corporation or partnership, means a corporation or partnership which is not domestic. "(10) FIDUCIARY.—The term 'fiduciary' means a guardian, trustee, executor, administrator, receiver, conservator, or any other person acting in any fiduciary capacity for any person. "(11) WITHHOLDING AGENT.—The term 'withholding... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) 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, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) 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 - Unjust enrichment tax - 1936 - 64 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. * * * * * (10) The term "United States" when used in a geographical sense includes only the States,... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) FIDUCIARY. — The term "fiduciary" means a guardian,...person acting in any fiduciary capacity for any person. (7) STOCK. — The term "stock" includes the share in an association, joint-stock company, or insurance... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...a corporation or partnership means a corporation or partnership which is not domestic. (7) The word "fiduciary" means a guardian, trustee, executor, administrator,...person acting in any fiduciary capacity for any person. (8) The word "individual" means all natural persons, whether married or unmarried; and also all trusts,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) FIDUCIARY. — The term "fiduciary" means a guardian,...person acting in any fiduciary capacity for any person. (7) STOCK. — The term "stock" includes the share in an association, joint stock company, or insurance... | |
 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) FIDUCIARY. — The term "fiduciary" means a guardian,...person acting in any fiduciary capacity for any person. ****** * (11) SECRET ART. — The term "Secretary" means the Secretary of the Treasury. (12) COMMISSIONER.... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. ******* (II) The term "Secretary" means the Secretary of the Treasury. (12) The term "Commissioner"... | |
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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... 
