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" If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer. "
The Laws of Wisconsin - Page 2
by Wisconsin - 1955
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...(2) when the transfer of such property is exempt from gift tax. (f ) Persons under disability. — If the taxpayer is unable to make his own return, the return may be made by his duly authorized agent or representative or by the guardian or other person charged...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...1) 80. If a taxpayer is unable to make a return, by whom shall it be rendered? In such a case it may be made by a duly authorized agent or by the guardian...charged with the care of the person or property of the disabled taxpayer. (Section 367) 81. What should the return of a non-resident taxpayer show? It...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...$2,000 or over, each shall ce such a return unless the income of each is included in a single it return. If the taxpayer is unable to make his own return, the return 11 be made by a duly authorized agent or by the guardian or other son charged with the care of the...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...over, each shall make such a return unless the income of each is included in a single joint return. If the taxpayer is unable to make his own return the...the care of the person or property of such taxpayer. A taxpayer other than a resident shall not be entitled to the deductions authorized by section three...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...over, each shall make such a return unless the income of each is included in a single joint return. If the taxpayer is unable to make his own return,...the care of the person or property of such taxpayer. Returns under oath. Indictment, charging that perjury had been committed by falsely swcaring to an...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 pages
...over, each shall make such a return unless the income of each is included in a single joint return. If the taxpayer is unable to make his own return,...the care of the person or property of such taxpayer. Returns under oath. Indictment, charging that perjury had been committed by falsely swearing to an...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...each shall make such a return unless the income of each is included in a single joint return. 115. If the taxpayer is unable to make his own return,...the care of the person or property of such taxpayer. PARTNERSHIP RETURNS. 116. SEC. 224. That every partnership shall make a return for each taxable year,...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...over, each shall make such a return unless the income of each is included in a single joint return. If the taxpayer is unable to make his own return the...the care of the person or property of such taxpayer. A taxpayer other than a resident shall not be entitled to the deductions authorized by section three...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 196 pages
...return unless the income of each is included in a single joint return. If the taxpayer is uuabk• to make his own return, the return shall be made by...the care of the person or property of such taxpayer. Returns under oath. Indictment, charging that perjury had been committed by falsely swearing to an...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...each is included in a single joint return. If the taxpayer is unable to make his own return, the 383 return shall be made by a duly authorized agent or...the care of the person or property of such taxpayer. A taxpayer other than a resident shall not be entitled to the deductions authorized by section 324...
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