 | 1949 - 600 pages
...payment will be made by the collector. The term "fiduciary" is defined by section 3797 (a) (6) to mean guardian, trustee, executor, administrator, receiver,...person acting in any fiduciary capacity for any person. § 86.60 Authority for abatement, credit, or refund. (a) Authority for the credit or refund of an overpayment... | |
 | 1974 - 676 pages
...means a corporation or partnership which is not domestic. (6) FIduciary. The term “fiduciary” ¿sns a guardian, trustee, executor, adminIstrator, receiver,...any person acting In any fiduciary capacity for any psnon. SSSSS (9) U¿Utd States. The term “United 5¿tes” when used In a geographical sense Includes... | |
 | 1976 - 420 pages
...or partnership which is not domestic. (6) fiduciary. The term "fiduciary* means a guardian, truitee, executor, administrator, receiver, conservator, or...person acting in any fiduciary capacity for any person. (7) Stock. The term "stock" includes shares in an association. joint-stock company, or insurance company.... | |
 | 1967 - 688 pages
...not domestic. (6) Fiduciary. The term "fiduciary" means a guardian, trustee, executor, adminlstrator, receiver, conservator, or any person acting In any fiduciary capacity for any person. (7) Stock. The term "stock" includes shares In an association, Joint-stock company, or insurance company.... | |
 | 1980 - 1356 pages
...also be treated as exportations. Fiduciary. A guardian, trustee, executor, receiver, administrator, conservator, or any person acting in any fiduciary capacity for any person. Financial institution. A bank or other financial institution, whether or not a member of the Federal... | |
 | 2001 - 1126 pages
...also be treated as exportations. Fiduciary. A guardian, trustee, executor, receiver, administrator, conservator, or any person acting in any fiduciary capacity for any person. Financial institution. A bank or other financial institution, whether or not a member of the Federal... | |
 | 1971 - 608 pages
...applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) Fiduciary. The term "fiduciary" means a guardian,...trustee, executor, administrator, receiver, conservator, 01 any person acting in any fiduciary capacity for any person. • * * • * (9) United States. The... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...partnership means a corporation or partnership which is not domestic. Sec. 3797. (a) (6) Fiduciary.—The term "fiduciary" means a guardian, trustee, executor,...person acting in any fiduciary capacity for any person. Sec. 3797. (a) (7) Stock.—The term "stock" includes the share in an association, joint-stock company,... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...applied to a cori>oration or partnership means a corporation or partnership which is not domestic. (6) FIDUCIARY. — The term "fiduciary" means a guardian,...person acting in any fiduciary capacity for any person. ******* (9) UNITED STATES. — The term ''United States" when used in a geographical sense includes... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...corporation or partnership means a corporation or partnership which is not domestic. Sec. 3797. (a) (6) Fiduciary.— The term "fiduciary" means a guardian,...person acting in any fiduciary capacity for any person. Sec. 3797. (a) (7) Stock.— The term "stock" includes the share in an association, joint-stock company,... | |
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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... 
