 | New York (State) - 1921 - 324 pages
...accounting period of twelve months, ending on the last day of any month other than December. 5. The word " fiduciary " means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, -acting in any fiduciary capacity for any person, trust or estate.... | |
 | United States - 1922 - 1028 pages
...1921. shall be the calendar year 1921 or any fiscal year ending during the calendar year 1921; (2) [" Fiduciary."] The term " fiduciary " means a guardian,...fiduciary capacity for any person, trust or estate ; (3) [" Withholding agent."] The term " withholding agent " means any person required to deduct and... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...1921, shall be the calendar year 1921, or any fiscal year ending during the calendar year 1921; (2) The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate; (3) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | James Hinton Pou - 1922 - 1032 pages
...subject to the tax imposed by this act. 3. The word "individual" means a natural person. 4. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporation, acting in any fiduciary capacity for any person, estate or trust.... | |
 | Newfoundland - 1922 - 320 pages
...dividends "in kind", profits of limited partnerships, and dividends on paid up Life Insurance Policies. (n) "Fiduciary' means a guardian, trustee, executor, administrator, receiver, conservator or any person, L whether individual or corporate, acting in a fiduciary capacity for any person or trust. Meaning... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...1921, shall be the calendar year 1921 or any fiscal year ending during the calendar year 1921; (2) The term "fiduciary" means a guardian,' trustee, executor,...fiduciary capacity for any person, trust or estate; (3) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...1921, shall be the calendar year 1921 or any fiscal year ending during the calendar year 1921; (2) The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate; (3) The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | North Dakota - 1923 - 634 pages
...an accounting period of twelve months ending on the last day of any month, other than December. 9. The term "fiduciary" means a guardian, trustee, executor,...administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, trust or estate.... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...1924, shall be the calendar year 1924 or any fiscal year ending during the calendar year 1924. (b) The term " fiduciary " means a guardian, trustee,...or any person acting in any fiduciary capacity for cny person. (c) The term " withholding agent " moans any person required to deduct and withhold any... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...shall be the calendar year 1924 or any fiscal year ending during the calendar year 1924. SEC. 200. (b) The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. plied to a contract of the kind referred to in clause (a) of this subdivision, includes all such contracts... | |
| |
fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means any person required to deduct and withhold any tax under the... 
