 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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... | |
 | Philippines - Administrative law - 1945 - 1064 pages
..."nonresident foreign corporation" applies to a foreign corporation not engaged in trade or business (t) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. (j) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 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... | |
 | Administrative law - 1970 - 360 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (8) Fiduciary. The term "fiduciary" means a guardian,...person acting in any fiduciary capacity for any person. (7) Stock. The term "stock" Includes shares In an association, joint-stock company, or Insurance company.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 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 law - 1949 - 592 pages
...applied to a corporation or partnership means a corporation or partnership which ia 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... | |
 | Administrative law - 1976 - 676 pages
...corporation or partnership means a corporation or partnership which is not domestic. § 45.7805-1 (8) Fiduciary. The term "fiduciary" means a guardian,...conservator, or any person acting In any fiduciary capacity lor any person. • • • • * (9) united State*. The term "United States" when used In a geographical... | |
 | Administrative law - 1980 - 914 pages
...examined by me and, to the best of my knowledge and belief, is true, correct, and complete." Fiduciary. A guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person. Gallon or wine gallon. The liquid measure equivalent to the volume of 231 cubic inches. Industrial... | |
 | Administrative law - 1989 - 596 pages
...period. (d) Definition of fiduciary. The term "fiduciary" is defined in section 7701(a)(6) to mean a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, (e) Applicability of other provisions. This section, relating to the provisions of section 6903, shall... | |
 | Administrative law - 1979 - 1222 pages
...examined by me and, to the best of my knowledge and belief. Is true, correct, and complete." Fiduciary. A guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person. Gallon or urine gallon. The liquid measure equivalent to the volume of 231 cubic inches. Industrial... | |
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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... 
