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" All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment of interest... "
Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ... - Page 92
by United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 292 pages
...trustees acting in any trust capacity, executors, administrators, agents, receivers, conservators, employers and all officers and employees of the United...receipt, custody, disposal or payment of interest (except income derived from interest upon bonds and mortgages or deeds of trust or other similar obligations...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 15

United States. Office of Commissioner of Internal Revenue - 1914 - 326 pages
...trustees acting in any trust capacity, executors, administrators, agents, receivers, conservators, employers, and all officers and employees of the United...custody, disposal, or payment of interest (except income derived from interest upon bonds and mortgages or deeds of trust, or other similar obligations...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 pages
...trustees acting in any trust capacity, executors, administrators, agents, receivers, conservators, employers and all officers and employees of the United...receipt, custody, disposal or payment of interest (except income derived from interest upon bonds and mortgages, or deeds of trust, or other similar obligations...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...Withhold Tax. Under the 1918 Law it is required that all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...each. Payment of Tax at Source. Sec. 221. (a) That all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...each. PAYMENT OF TAX AT SOUBCE. 102. SEC. 221. (a) That all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...to each. PAYMENT OF TAX AT SOURCE SEC. 221.(a) That all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...The words "withholding agent" include all individuals, corporations, associations and partnerships, in whatever capacity acting, including lessees, or...fiduciaries, employers, and all officers and employees of the state, or of any municipal corporation or political subdivision of the state, having the control, receipt,...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...The words " withholding agent " include all individuals, corporations, associations and partnerships, in whatever capacity acting, including lessees, or...fiduciaries, employers, and all officers and employees of the state, or of any municipal corporation or political subdivision of the state, having the control, receipt,...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...payable to each. SEC. 221. (a) That all individuals, corporations and t™lt*£!u<x. ° * partnerships, in whatever capacity acting, including lessees or...receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...
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