 ... when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or any State or Territory. (5) Foreign. The term "foreign" when applied to a corporation or partnership means a corporation...  Internal Revenue Bulletin - Page 143by United States. Internal Revenue Service - 1961Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...'corporation' includes associations, joint-stock companies, and insurance companies. » • • • • "(6) Fiduciary. — The term 'fiduciary' means a guardian,...acting in any fiduciary capacity for any person." • • • • • [26 TJ.SC 1952 ed., Sec. 3797.] ^ 14!) C. Cls. Opin<on of the Court 263 ; Mauldin... | |
 | Law reports, digests, etc - 1928 - 1130 pages
...section 200 of both the Acts of Internal Revenue of 1918 and 1921 (Сотр. St. § 6336y8a) as follows: "The term 'fiduciary' means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person, 'trust or estate." [1] The order of the District Court directed that the dividends, declared and payable... | |
 | Alabama - Law - 1919 - 1476 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,...person acting in any fiduciary capacity for any person, trust or estate. The term "withholding agent" means any person required to deduct or withhold any tax... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...1918, shall be the calendar year 1918 or any fiscal year ending during the calendar year 1918 ; 17. The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person, trust or estate; 18. The term "withholding agent" means any person required to deduct and withhold... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...person required to deduct and withhold any tax under the provisions of section 221 or section 237; The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person, trust or estate; The term "personal service corporation" means a corporation whose income is to be... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...the profits, losses or other information which the Commissioner may 66 See Chapter 34 on Returns. 67 The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person, trust or estate. The term "person" includes individuals, partnerships and corporations. The term "corporation"... | |
 | 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,...person acting in any fiduciary capacity for any person, trust or estate ; «g«'n1t"thholdin* The term " withholding agent " means any person required to deduct... | |
 | 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,...person acting in any fiduciary capacity for any person, trust or estate; The term "withholding agent" means any person required to deduct and withhold any... | |
 | 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,...person acting in any fiduciary capacity for any person, trust or estate. The term "withholding agent" means any person required to deduct or withhold any tax... | |
 | 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,...person acting in any fiduciary capacity for any person, trust or estate; The term " withholding agent " means any person required to deduct and withhold any... | |
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