 | United States. Internal Revenue Service - 1924 - 396 pages
...Commissioner of Internal Revenue. (8) The term "collector" means collector of internal revenue. (9) The term "taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast... | |
 | John F. Sherwood - 1925 - 206 pages
...Commissioner of Internal Revenue. (8) The term "collector" means collector of internal revenue. (9) The term "taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...Commissioner of Internal Revenue. (8) The term "collector" means collector of internal revenue. (9) The term "taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...Commissioner of Internal Revenue. (8) The term "collector" means collector of internal revenue. (9) The term "taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...Commissioner of Internal Revenue. (8) The term "collector" means collector of internal revenue. (9) The term "taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...Commissioner of Internal Revenue. (12) The term "collector" means collector of internal revenue. (13) The term " taxpayer " means any person subject to a tax imposed by this title. (14) The term " military or naval forces of the United States " includes the Marine Corps, the Coast... | |
 | Eric Louis Kohler - 1927 - 618 pages
...Commissioner of Internal Revenue. (8) The term "collector" means collector of internal revenue. (9) The term "taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast... | |
 | United States - 1928 - 268 pages
...Commissioner of Internal Revenue. (8) The term "collector" means collector of internal revenue. (9) The term "taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
..."person" means an individual, a trust or estate, a partnership, or a corporation. LAW. Section 2 (9) The term "taxpayer" means any person subject to a tax imposed by this Act. These definitions give effect to section 219 under which estates and trusts are considered as... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...Commissioner of Internal Revenue. (12) The term "collector" means collector of internal revenue. (13) The term "taxpayer" means any person subject to a tax imposed by this Act. (14) The term " military or naval forces of the United States " includes the Marine Corps, the... | |
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taxpayer" means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes 
