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" common trust fund" means a fund maintained by a bank (as defined in section 104) (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian... "
Internal Revenue Cumulative Bulletin - Page 475
by United States. Internal Revenue Service - 1981
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...The term "common trust fund" means a fund maintained by a bank (as defined in section 104) (1) exclusively for the collective investment and reinvestment...moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian; and (2) in conformity with the rules and regulations,...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...The term "common trust fund" means a fund maintained by a bank (as defined in section 104) (1) exclusively for 'the collective investment and reinvestment...moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian; and (2) in conformity with the rules and regulations,...
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United States Statutes at Large

United States Department of State - 1939
...The term "common trust fund" means a fund maintained by a bank (as defined in section 104) (1) exclusively for the collective investment and reinvestment...moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian ; and (2) in conformity with the rules and regulations,...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...The term "common trust fund" means a fund maintained by a bank (as defined in section 104) (1) exclusively for the collective investment and reinvestment...moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian; and (2) in conformity with the rules and regulations,...
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The Code of Federal Regulations of the United States of America Having ...

1939
...Definition. The term "common trust fund" means a fund maintained by a bank (as defined in section 104) (1) exclusively for the collective investment and reinvestment...moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian ; and (2) in conformity with the rules and regulations,...
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The Code of Federal Regulations of the United States of America Having ...

1939
..."common trust fund." These conditions are that such fund must be maintained by such a bank (a) f e C% # L4` +в z 5 w Q6 ,#@ J [ t 9 _* UC o \򫣀2 B ܟ } whether acting alone or in conjunction with one or more co-fiduciaries, but solely in its capacity:...
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The Code of Federal Regulations of the United States of America ..., Book 3

1939
...any mortgage so long as It Is held In a common trust fund maintained by a bank or trust company (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank or trust company in its capacity as a trustee, executor or administrator; and (2) in conformity with...
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The Code of Federal Regulations of the United States of America ..., Volume 6

1939
...any mortgage so long as it is held in a common trust fund maintained by a bank or trust company (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank or trust company in its capacity as a trustee, executor, or administrator; and (2) in conformity with...
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Investment Trusts and Investment Companies: Hearings Before a Subcommittee ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1940 - 145 pages
...the business of which is confined to the making of loans to members; any common trust fund or similar fund maintained by a bank exclusively for the collective...moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian; or any common trust fund or similar fund, established...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...liquidating agent, or similar official or person thereof or therefor; any common trust fund or similar tered investment company may hereafter purchase or...any one corporation engaged or proposing to engage as a trustee, executor, administrator, or guardian; or any common trust fund or similar fund, established...
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