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" In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required... "
Cumulative Bulletin ... Income Tax Rulings - Page 11
by United States. Bureau of Internal Revenue - 1921
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...doiibt, but it is certain that the language of the 1916 law confirms the position taken by the Treasury. bankruptcy, or assignees are operating the property...form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919 - 1476 pages
...president, vice-president, or other principal officer, and by the treasurer or assistant treasurer. In cases where receivers, trustees in bankruptcy or...form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...in the United States but has an agent in the United States, the return shall be made by the agent. In cases where receivers, trustees in bankruptcy,...form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...in the United States but has an agent in the United States, the return shall be made by the agnet. In cases where receivers, trustees in bankruptcy,...form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...in the United States but has an agent in the United States, the return shall be made by the agent. In cases where receivers, trustees in bankruptcy,...form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...receivers, trustees in bankruptcy, or assignees operating the property or business of corporations shall make returns for such corporations in the same...form as corporations are required to make returns and that any tax due on the basis of such returns will be collected in the same manner as if collected...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...is made by the receiver, trustee or assignee operating the property or business of the corporation in the same manner and form as corporations are required to make returns.133 In the case of dissolved corporations, the return is filed by the directors or other persons...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...in the United States but has an agent in the United States, the return shall be made by the agent. In cases where receivers, trustees in bankruptcy,...form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...in the United States but has an agent in the United States, the return shall be made by the agent. In cases where receivers, trustees in bankruptcy,...form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...in the United States but has an agent in the United States, the return shall be made by the agent. ds shall possess and exercise jurisdiction in all...under this act in said islands. The president is Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected...
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