one or more persons
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 316 U.S. 527 - Helvering v. Cement Investors, Inc. · 1942Most cited · 188 citing opinions
individuals, trusts or estates, partnerships and corporations'.
Defined in 1 dictionary — Case Law
From 316 U.S. 527 - Helvering v. Cement Investors, Inc. · 1942Most cited · 188 citing opinions
individuals, trusts or estates, partnerships and corporations'.