 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...associations, joint-stock companies, and insurance companies. » • • • • "(6) Fiduciary. — The term 'fiduciary' means a guardian, trustee, executor,...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... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...of the property of an individual), and section 3797 (a) (6) 7 defines the term "fiduciary" to mean a guardian, trustee, executor, administrator, receiver,...any person acting in any fiduciary capacity for any purpose." In Helvering v. Butterworth, 290 US 365, 369 (1933), the Supreme Court stated that The evident... | |
 | 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... | |
 | 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"... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...than December. The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means a guardian, trustee, executor, administrator,...person acting in any fiduciary capacity for any person, trust or estate. "Withholding Agent" means any person required to deduct and withhold any tax. "Personal... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...or trust is a non-resident alien.2 The term fiduciary is defined by the Revenue Act of 1918 to mean a guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person, trust or estate.8 Minors 1 Revenue Act of 1918, § 223. 2 Revenue Act of 1918, § 225. 8 Revenue Act... | |
 | 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... | |
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domestic" when applied to a corporation or partnership means created or organized in the United, States or under the law of the United States or of any State or Territory. (5) The term "foreign" when applied to a corporation or partnership means a corporation... 
