 | 1987 - 776 pàgines
...of § 1.6013-1. (2) Nonresident alien individuals— (i) In general A resident or domestic fiduciary or other person charged with the care of the person or property of a nonresident alien individual shall make a return for that individual and pay the tax unless: (a)... | |
 | United States. Tax Court - 1993 - 712 pàgines
...a predecessor to sec. 6012(b)(2), provided: "If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or...care of the person or property of such taxpayer." Sec. 142 of the Internal Revenue Code of 1939, 53 Stat. 60, applied to fiduciary returns. Sec. 161(aK2i... | |
 | Russell J. Fishkind, Robert C. Kautz - 2001 - 383 pàgines
...there has been an adjudication of lncompetence and whether or not there has been an appointment of any other person charged with the care of the person or property of the transferor. lf the decedent had been adjudged mentally incompetent, a copy of the judgment or decree... | |
 | United States - 1939 - 780 pàgines
...nonresident alien. (c) PERSONS UNDER DISABILITY. — 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. (d) SIGNATURE PRESUMED CORRECT. — The fact that an individual's name is signed to a filed return... | |
 | CCH Tax Law Editors - 2008 - 2276 pàgines
...incompetence and whether or not there has been an appointment of a committee, guardian, fiduciary, or other person charged with the care of the person or property of the grantor. (B) If the grantor has not been adjudged mentally incompetent, the trustee must obtain... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pàgines
...return of such individual shall be made by a duly authorized agent, his committee, guardian, fiduciary or other person charged with the care of the person or property of such individual. The preceding sentence shall not apply in the case of a receiver appointed by authority... | |
 | 1954 - 1390 pàgines
...see section 400 (c) Persons under disability. If the taxpayer Is unable to make his own return, the h - (d) Signature presumed correct. [Repealed by sec. 4 (b), Pub. Law 271 (81st Cong.)]. (e) Fiduciaries.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pàgines
...aggregate Income. (e) Persons under disability. — If the taxpayer la 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. (d) Fiduciaries. — For returns to be made by fiduciaries, see section 142. (June 6, 1982, c. 209,... | |
 | 1942 - 1300 pàgines
...under disability, provides that if the taxpayer is unable to make his own declaration a declaration shall be made by a duly authorized agent or by the...the care of the person or property of such taxpayer. In such case, the taxpayer and his agent shall be responsible for the declaration as made and incur... | |
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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. 
