 (b) NONRESIDENT ALIENS. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control...  Income Tax Accounting - Page 169by John F. Sherwood - 1925 - 205 pagesFull view - About this book
 | New York (State) - 1919 - 520 pages
...partnership, in whatever capacity acting, who has the control, receipt, custody, disposal or payment of interest, rent, salaries, wages, premiums, annuities,...remunerations, emoluments or other fixed or determinable annual or periodical gains, profits and income taxable under the law, is a witholding agent. § 350,... | |
 | George Edwin Holmes - 1919 - 1048 pages
...returns annually or at such times as the Commissioner may request, as follows: INFORMATION AT THE SOURCE. Persons, in whatever capacity acting including lessees or mortgagors of real or personal property, fiduciaries,67 and employers making payment to any individual, corporation or partnership of 1nterest,... | |
 | Ewell D. Moore - 1919 - 44 pages
...fiduciaries, employers, and all US officers and employees having control, custody, disposal or payment, of interest, rent, salaries, wages, premiums, annuities,...compensations, remunerations, emoluments, or other fixed or determinate annual or periodical gains, profits, and income, of any non-resident alien individual (other... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...The words "withholding agent" include all individuals, corporations, associations and partnerships, in whatever capacity acting, including lessees, or...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the state, or of any municipal corporation or political... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...The words " withholding agent " include all individuals, corporations, associations and partnerships, in whatever capacity acting, including lessees, or...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the state, or of any municipal corporation or political... | |
 | National City Company, United States - 1919 - 104 pages
...each. PAYMENT OF TAX AT SOUBCE. 102. SEC. 221. (a) That all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody,... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...to each. PAYMENT OF TAX AT SOURCE SEC. 221.(a) That all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody,... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...each. Payment of Tax at Source. Sec. 221. (a) That all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody,... | |
 | United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 pages
...copartnerships, companies, corporations, joint-stock companies or associations, and insurance companies, in whatever capacity acting, including lessees or mortgagors of real or personal property, trusteed, acting in any trust capacity, executors, administrators, agents, receivers, conservators,... | |
 | Alabama - 1919 - 1476 pages
...supervisor of complete information covering the amount of all interest, rent, salaries, wages, premuims, annuities, compensations, remunerations, emoluments...other fixed or determinable gains, profits and income, except interest coupons payable to bearer, of any taxpayer taxable under this act, of one thousand... | |
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