 | Philippines - 1986 - 492 էջ
...unable to make his own return, the return may be made by his duly authorized agent or representative or by the guardian or other person charged with the care of his person or property, the principal and his representative or guardian assuming the responsibility... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...1) 80. If a taxpayer is unable to make a return, by whom shall it be rendered? In such a case it may be made by a duly authorized agent or by the guardian...charged with the care of the person or property of the disabled taxpayer. (Section 367) 81. What should the return of a non-resident taxpayer show? It... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...is included in a single it return. If the taxpayer is unable to make his own return, the return 11 be made by a duly authorized agent or by the guardian or other son charged with the care of the person or property of such payer. REGULATION. A nonresident alien... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...of each is included in a single joint return. If the taxpayer is unable to make his own return the return shall be made by a duly authorized agent or...be entitled to the deductions authorized by section three hundred and sixty unless he shall make under oath a complete return of his gross income both... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 էջ
...of each is included in a single joint return. If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or...the care of the person or property of such taxpayer. Returns under oath. Indictment, charging that perjury had been committed by falsely swcaring to an... | |
 | National City Company, United States - 1919 - 104 էջ
...each is included in a single joint return. 115. If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or...the care of the person or property of such taxpayer. PARTNERSHIP RETURNS. 116. SEC. 224. That every partnership shall make a return for each taxable year,... | |
 | New York (State) - 1919 - 520 էջ
...1. 80. // a taxpayer is unable to make a return, by whom shall it be rendered? In such a case it may be made by a duly authorized agent or by the guardian...charged with the care of the person or property of the disabled taxpayer. § 367. 81. What should the return of a nonresident taxpayer show? It must show... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...INDIVIDUAL RETURNS If the taxpayer is unable to make his own return, the return shall be made by a July authorized agent or by the guardian or other person...the care of the person or property of such taxpayer. SEC. 223. That every individual having a net income for the taxable year of $1,000 or over if single... | |
 | George Edwin Holmes - 1919 - 1052 էջ
...Incompetents or insane persons are unable to make their own returns, and their returns are required to be made by the guardian or other person charged with the care of the person or property of such incompetent or insane person.35 Agents. The return may be made by an agent when hy reason of illness,... | |
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If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer. 
