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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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...has been paid. 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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...has been paid. 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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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...the income of the corporation were distributed. PAYMENT OF INDIVIDUAL'S TAX AT SOURCE SEC. 221. (a) All persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States having the control, receipt, custody,...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 pages
...any 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, amounting to six hundred dollars or over, paid or payable...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...or in part in the hands of an individual owner. PAYMENT OF INDIVIDUAL'S TAX AT SOURCE. SEC. 221. (a) All persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States having the control, receipt, custody,...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...alien individual entitled thereto, by filing a claim therefor with the withholding agent. SEC. 221. (a) All persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States having the control, receipt, custody,...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...United States law makes use of a device known as " information at the source." It is provided 3 that all persons, in whatever capacity acting, including...other fixed or determinable gains, profits and income of $1,500 or more in any taxable year, shall make a return showing the amount of such gains, etc.,...
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Reports of the U.S. Board of Tax Appeals, Volume 3

United States. Board of Tax Appeals - 1927 - 1530 pages
...1918, the pertinent parts of which provide : 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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Tax Results: Hearings... on Amendments Proposed to H.R. 16462...

United States. Congress. House. Committee on Ways and Means - 1927 - 84 pages
...than corporate bond interest, was paid during the calendar year. Under the law, it is required that all persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States having the control, receipt, custody,...
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Tax Refunds: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 74 pages
...than corporate bond interest, was paid during the calendar year. Under the law, it is required that all persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States having the control, receipt, custody,...
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