 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 475by United States. Internal Revenue Service - 1981Full view - About this book
 | United States. Internal Revenue Service - 1936 - 604 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,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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,... | |
 | United States - 1939 - 780 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,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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,... | |
 | 1939 - 1030 pages
...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,... | |
 | 1940 - 1806 pages
..."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:... | |
 | 1939 - 1554 pages
...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... | |
 | 1941 - 1688 pages
..."common trust fund." These conditions are that such fund must be maintained by such a bank — (a) Exclusively for the collective Investment and reinvestment of moneys contributed thereto by the bank, whether acting alone or in conjunction with one or more co-fiduciaries, but solely in its capacity:... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1940 - 164 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... | |
 | United States - 1953 - 1692 pages
...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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