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" In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required... "
Reports of the U.S. Board of Tax Appeals - Page 270
by United States. Board of Tax Appeals - 1927
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...same manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1916 - 804 pages
...States in the 42 Broadwav case. 22. Page 20. After line 26 insert the following : " In cases wherein receivers, trustees in bankruptcy, or assignees are...operating the property or business of corporations, joint-stock companies or associations, or insurance companies subject to tax imposed by this act, such...
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The Abridgment 1915: Containing the Annual Message of the President of the ...

United States. Congress. Joint Committee on Printing, United States. President (1913-1921 : Wilson) - 1916 - 1044 pages
...recent decision of the Supreme Court of the United States in the 42 Broadway case. " In cases wherein receivers, trustees in bankruptcy, or assignees are...operating the property or business of corporations, joint-stock companies or associations, or insurance companies subject to tax imposed by this act, such...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...same manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected in the same manner as if assessed directly against the organizations of whose...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...interest upon the indebtedness of the lessor. Receivers for Corporations. The 1916 Law provides that in cases where receivers, trustees in bankruptcy,...assignees are operating the property or business of a corporation such receivers, trustees, or assignees shall made returns of net income as and for such...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...interest upon the indebtedness of the lessor. Receivers for Corporations. The 1916 Law provides that in cases where receivers, trustees in bankruptcy,...assignees are operating the property or business of a corporation such receivers, trustees, or assignees shall made returns of net income as "and for such...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...same manner and form as such organizations are hereinbefore required to make returns, and any income tax due on the basis of such returns made by receivers, trustees, or assignees shall be assessed and collected Sworn to by Two Officers of Corporation Where to File Return in the same manner...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 pages
...transmitted forthwith by the collector to the Commissioner of Internal Revenue ; (c) In cases wherein receivers, trustees in bankruptcy, or assignees are...operating the property or business of corporations, joint-stock companies or associations, or insurance companies, subject to tax imposed by this title,...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...transmitted forthwith by the collector to the Commissioner of Internal Revenue; (c) In cases wherein receivers, trustees in bankruptcy, or assignees are...operating the property or business of corporations, joint-stock companies or associations, or insurance companies, subject to tax imposed by this title,...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...transmitted forthwith by the collector to the Commissioner of Internal Revenue; 224 (c) In cases wherein receivers, trustees in bankruptcy, or assignees are...operating the property or business of corporations, joint-stock com panies or associations, or insurance companies, subject to tax imposed by this title,...
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