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" ... (c) Guardians, trustees, executors, administrators, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the income of the person, trust, or estate for whom or... "
Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit ... - Page 48
by Bruce Craven, Reuben Oscar Everett - 1916 - 439 pages
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Statutes of the United States of America

United States - 1917 - 706 pages
...sixteen, are hereby amended to read as follows: "(c) Guardians, trustees, executors, administrators, receivers, conservators, and all persons, corporations,...fiduciary capacity, shall make and render a return of the income of the person, trust, or estate for whom or which they act, and be subject to all the provisions...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...from the total thereof, deducting the aggregate items or expenses and allowance herein authorized; guardians, trustees, executors, administrators, agents,...Provided^ That a return made by one of two or more joint guardjans, trustees, executors, administrators, agents, receivers and conservators, or other persons...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 pages
...from the total thereof, deducting the aggregate items or expenses and allowance herein authorized; guardians, trustees, executors, administrators, agents,...to individuals: Provided, That a return made by one or two or more joint guardians, trustees, executors, administrators, agents, receivers, and conservators,...
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Tariff Handbook

United States. Congress. House. Committee on Ways and Means - 1913 - 832 pages
...from the total thereof, deducting the aggregate items or expenses and allowance herein authorized ; guardians, trustees, executors, administrators, agents,...provisions of this section which apply to individuals; and also all persons, firms, companies, copartnerships, corporations, joint-stock companies or associations,...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 pages
...from the total thereof, deducting the aggregate items or expenses and allowance herein authorized; guardians, trustees, executors, administrators, agents,...income of the person for whom they act, subject to tin's tax, coining into their custody or control and management, and be subject to all the provisions...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 296 pages
...a marked difference between this provision and that in the act of 1894, Sec. 28. "It is clear that guardians, trustees, executors, administrators, agents,...corporations, or associations acting in any fiduciary capacity are also authorized to deduct the specific exemption of $3,000 in the return of net income they are...
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 pages
...from the total thereof, deducting the aggregate items or expenses and allowance herein authorized; guardians, trustees, executors, administrators, agents,...to individuals: Provided, That a return made by one or two or more joint guardians, trustees, executors, administrators, agents, receivers, and conservators,...
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Statutes of the United States of America

United States - 1914 - 592 pages
...the total thereof, deducting the aggregate items or expenses etc. and allowance herein authorized; guardians, trustees, executors, administrators, agents,...management, and be subject to all the provisions of this secjointguardians, etc. t i O n which apply to individuals: Provided, That a return made by one...
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California Red Book: Hillyers̓ Legal Manual, 1914

Curtis Hillyer - 1914 - 1628 pages
...from the total thereof, deducting the aggregate items or expenses and allowances herein authorized ; principal label shall consist, first, of all information...mixtures sold under a distinctive name ; statements corning into their custody or control and management, and be subject to all the provisions of this...
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The Taxation of Corporations in New York: With Forms, and an Appendix ...

Henry Montefiore Powell, Martin Saxe - 1914 - 612 pages
...exemptions and deductions. E Fiduciaries. Guardians, etc., as fiduciary agents, to deduct tax. ART. 70. Guardians, trustees, executors, administrators, agents,...corporations, or associations acting in any fiduciary capacity hereinafter referred to as fiduciary agents, who hold in trust an estate of another person or persons,...
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