 | United States. Internal Revenue Service - 1924 - 76 páginas
...of the deductions authorized by the statute shall file a return with the collector. (See sec. 323.) The term " person " means an individual, a trust or estate, a partnership, or a corporation. (Sec. 2 (a) (1).) Where the donor dies before filing his return, his executor or administrator shall... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...SECTION 1. This Act may be cited as the " Revenue Act of 1924" SEC. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2)- The term " corporation " includes associations, joint-stock companies, and insurance companies.... | |
 | John F. Sherwood - 1925 - 206 páginas
...Section 1. This Act may be cited as the "Revenue Act of 1924." Sec. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" (page 101). (3) The term "domestic" (page lo1). (4) The term "foreign" (page... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...SEC. 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3)... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...SECTION 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3)... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...of the deductions authorized by the statute shall file a return with the collector. (See sec. 323.) The term " person " means an individual, a trust or estate, a partnership, or a corporation. (Sec. 2 (a) (1).) ABT. 26. Preparation of return. — The return must be made on Form 706A, copies... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...of the deductions authorized by the statute shall file a return with the collector. (See sec. 323.) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (Sec. 2 (a) (1).) Where the donor dies before filing his return, his executor or administrator shall... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...Section 1. This Act may be cited as the "Revenue Act of 1926." Sec. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...regulations for the enforcement of this title. SEC. 63. DEFINITIONS. (a) When used in this title — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term " corporation " includes associations, joint-stock companies, and insurance companies.... | |
 | United States - 1928 - 268 páginas
...added shall be collected in the same manner as the tax." SEC. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3)... | |
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States" when used in a geographical sense means the States, Alaska, Hawaii, and the District of Columbia. (3) The term "person" means an individual, a trust or estate, a partnership, or a corporation. 
