 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 էջ
...'corporation' includes associations, joint-stock companies, and insurance companies. » • • • • "(6) Fiduciary. — The term 'fiduciary' means a guardian,...acting in any fiduciary capacity for any person." • • • • • [26 TJ.SC 1952 ed., Sec. 3797.] ^ 14!) C. Cls. Opin<on of the Court 263 ; Mauldin... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 էջ
...of the property of an individual), and section 3797 (a) (6) 7 defines the term "fiduciary" to mean a guardian, trustee, executor, administrator, receiver,...any person acting in any fiduciary capacity for any purpose." In Helvering v. Butterworth, 290 US 365, 369 (1933), the Supreme Court stated that The evident... | |
 | United States. Court of Claims - 1928 - 760 էջ
...that when used in this title * * * the term ' fiduciary ' means a guardian, trustee, executor * * * or any person acting in any fiduciary capacity for any person, trust or estate." For the reasons stated herein the court must hold that the return in this case, and the collection... | |
 | 1928 - 1130 էջ
...section 200 of both the Acts of Internal Revenue of 1918 and 1921 (Сотр. St. § 6336y8a) as follows: "The term 'fiduciary' means a guardian, trustee, executor,...fiduciary capacity for any person, 'trust or estate." [1] The order of the District Court directed that the dividends, declared and payable in 1919 and 1920,... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...provisions of th:s article which apply to taxpayers. FIDUCIARY DEFINED. — LAW. Section 350 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, trust or estate.... | |
 | Alabama - 1919 - 1476 էջ
...year 1919, shall be the calendar year 1919 or any fiscal year ending during the calendar year 1919. The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate. The term "withholding agent" means any person required to deduct or withhold any tax under the provisions... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...the profits, losses or other information which the Commissioner may 66 See Chapter 34 on Returns. 67 The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate. The term "person" includes individuals, partnerships and corporations. The term "corporation" includes... | |
 | National City Company, United States - 1919 - 104 էջ
...1918, shall be the calendar year 1918 or any fiscal year ending during the calendar year 1918 ; 17. The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate; 18. The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...person required to deduct and withhold any tax under the provisions of section 221 or section 237; The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate; The term "personal service corporation" means a corporation whose income is to be ascribed primarily... | |
 | Ewell D. Moore - 1919 - 44 էջ
...than December. The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means a guardian, trustee, executor, administrator,...fiduciary capacity for any person, trust or estate. "Withholding Agent" means any person required to deduct and withhold any tax. "Personal Service Corporation"... | |
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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... 
