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 11by United States. Bureau of Internal Revenue - 1921Full view - About this book
| United States. Board of Tax Appeals - Taxation - 1930 - 1618 pages
...cases where receivers, trustees in bankruptcy, or assignees are operating the property or business or corporations, such receivers, trustees, or assignees...that the powers and functions of a corporation are suspended and that the property and business are for the time being in the custody of the receiver,... | |
| United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...president, vice president, or other principal officer and by the treasurer or assistant treasurer. 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... | |
| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...president, vice president, or other principal officer and by the treasurer or assistant treasurer. 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... | |
| United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...or other principal officer and by the treasurer, assistant treasurer, or chief accounting officer. 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... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...or other principal officer arid by the treasurer, assistant treasurer, or chief accounting officer. 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... | |
| United States. Internal Revenue Service - Unjust enrichment tax - 1936 - 64 pages
...or other principal officer and by the treasurer, assistant treasurer, or chief accounting officer. 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... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...or other principal officer, and by the treasurer, assistant treasurer, or chief accounting officer. 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... | |
| Almanacs, American - 1924 - 1040 pages
...property or business of ' corporations, such receivers. trustees or assignees shall make returns f ะพ such corporations in the same manner and 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... | |
| United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...the Savoy-Plaza Corporation was required to make the income tax return for that corporation for 1932 "in the same manner and form as corporations are required to make." The respondent so construed that section in his appropriate Regulations 77, article 392, included in... | |
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