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" All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, and employers... "
Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ... - Page 87
by Irving Bank-Columbia Trust Company - 1925 - 143 pages
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 pages
...withholding agent shall make return to the comptroller of complete information concerning the amount of all interest, rent, salaries, wages, premiums, annuities,...other fixed or determinable gains, profits and income, except interest coupons payable to bearer, of any taxpayer taxable under this article of one thousand...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 pages
...property, fiduciaries 115 and employers, making paymen t to any individual, corporation or partnership of interest, rent, salaries, wages, premiums, annuities,...emoluments, or other fixed or determinable gains, profit^ and income (other than dividends and the payments described in the following paragraph) of...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 110 pages
...corporation or political subdivision of the state, having 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 this article. Imposition of Income Tax....
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 pages
...customers has been paid. information S E c. 256. That all individuals, corporations and partnerships, in whatever capacity acting, including lessees or...fiduciaries, and employers making payment to another individual, corporation or partnership, of interest, rent, salaries, wages, premiums, annuities, compensations,...
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Statutes of the United States of America

United States - 1921 - 642 pages
...INFORMATION AT SOURCE. „.,..,, . ... SEC. 256. That all individuals, corporations, and partnerships, in whatever capacity acting, including lessees or...fiduciaries, and employers, making payment to another individual, corporation, or partnership, of interest, rent, salaries, wages, premiums, annuities, compensations,...
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Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure ...

Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - 1921 - 864 pages
...also be used. On these forms it is required that : All individuals, corporations, and partnerships, in whatever capacity acting, including lessees or...fiduciaries, and employers, making payment to another individual, corporation, or partnership, of interest, rent, salaries, wages, premiums, annuities, compensations,...
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Introduction to Public Finance

Carl Copping Plehn - 1921 - 476 pages
...system we have " information at the source." This means that every person making a payment to another of " interest, rent, salaries, wages, premiums, annuities,...other fixed or determinable gains, profits, and income of $1000 or more " (formerly $800) in any year must make " return " of such payment to the government....
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 pages
...officers and employees of the United States, having 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, of any nonresident alien individual (other than income...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 324 pages
...corporation or political subdivision of the state, having 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 this article. (Added by L. 1919, chap....
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...amounts of $1,000 or over. REFERENCES : Sec. 256: "That all individuals, corporations, and partnerships, in whatever capacity acting, including lessees or...fiduciaries, and employers, making payment to another individual, corporation, or partnership, oi' interest, rent, salaries, wages, premiums, annuities,...
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