...profits or gains of such customers has been paid. "SEC. 28. That all persons, corporations, partnerships, associations, and insurance companies, in whatever...in any trust capacity, executors, administrators, receivers, conservators, and employers, making payment to another person, corporation, partnership,...

...persons. COLLECTION AT THE SODBCE. All persons, firms, companies, etc.. Including lessees or mortgagees of real or personal property, trustees acting In any trust capacity, executors, etc., employers, and all officers and employes of the United States having control, receipt, cnstody,...

...whatever capacity actih'g, including lessee's of mortgagors oí real or personal property, trustées acting in any trust capacity, executors, administrators,...receivers, conservators, employers, and all officers and efn: pibyees of the United States having the control, receipt, custody, disposal, or payment of interest,...

...from the time the same became due, except from the estates of nsane, deceased, or insolvent persons. All persons, firms, copartnerships, companies, corporations,...trust capacity, executors, administrators, agents, recei vers, conservators, employers, and all officers and employees of the United States having the...

...including the tax so paid and withheld. (Par. J) §32. COLLECTION AT THE SOURCE OF INCOME GENERALLY. All persons, firms, copartnerships, companies, corporations,...administrators, agents, receivers, conservators, employers, and officers or employees of the United States, who have the control, receipt, custody, disposal, or payment...

...estates of insane, deceased, or insolvent persons.22 § 22. Deduction and Payment of Normal Tax at Source All persons, firms, copartnerships, companies, corporations,...mortgagors of real or personal property, trustees acting in 20 General discussion of assessment of income taxes, see, infra, §§ 3.'i5-350. Synopsis of Treasury...

...joint-stock companies, or associations, at the and insurance companies, in whatever capacity act- Source ing, including lessees or mortgagors of real or personal...in any trust capacity, executors, administrators, receivers, conservators, employers, and all officers and employees of the United States having the...

...exemption. To cover this point ;t is suggested that the following provision be inserted in this paragraph: "All persons, firms, copartnerships, companies, corporations,...agents, receivers, conservators, employers, and all ollicers and employees of the United States, making payment tn another person, firm, or corporation...

...the time the same became due, except from the estates of insane, deceased, or insolvent persons. (b) All persons, firms, co-partnerships, companies, corporations,...in any trust capacity, executors, administrators, receivers, conservators, employers, and all officers and employees of the United States having the...

...provision is applicable to " all persons, firms, copartnerships, companies, corporations, joint stock companies or associations and insurance companies,...in any trust capacity, executors, administrators, receivers, conservators, employers and all officers and employees of the United States, having the...