 | United States. Court of Claims, Audrey Bernhardt - 1952 - Страниц: 936
...400, as amended by Act of April 12, 1941, Puerto Rico Laws, 1941, p. 478.) Section 2. — (a) When used in this Act — (1) The term "person" means an individual, a trust or estate, a civil or mercantile, an industrial or agricultural partnership, or a corporation.... | |
 | United States. Internal Revenue Service - 1924 - Страниц: 396
...GENERAL DEFINITIONS 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,... | |
 | Irving Bank-Columbia Trust Company - 1925 - Страниц: 152
...GENERAL DEFINITIONS 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,... | |
 | John F. Sherwood - 1925 - Страниц: 206
...GENERAL DEFINITIONS. 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - Страниц: 580
...I.— GENERAL DEFINITIONS. 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,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - Страниц: 744
...Revenue Act of 1924. 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,... | |
 | Eric Louis Kohler - 1927 - Страниц: 618
...GENERAL DEFINITIONS 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,... | |
 | United States - 1928 - Страниц: 268
...which case the amount so 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,... | |
 | Robert Hiester Montgomery - 1927 - Страниц: 592
...I.—GENERAL DEFINITIONS SECTION I. 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,... | |
 | United States. Internal Revenue Service - 1931 - Страниц: 502
..." other than a return of income tux." TITLE V— GENERAL PROVISIONS SEC. 701. DEFINITIONS, (a) When used in this Act — ( 1 ) The term " person " means an individual, a trust or estate, a partnership, <ir a corporation. (2) The term "corporation" includes associations,... | |
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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. 
