Section 77:13 Guardians, etc.
RSA 77:9 to 12 shall apply to guardians, conservators, trustees in bankruptcy, receivers, and assignees for the benefit of creditors, so far as apt, to the taxable income received by them and to their beneficiaries, and to corporations acting as trustees or in any other fiduciary capacity.
Source. 1923, 65:9. PL 65:13. RL 78:13.