1034.—A person not resident in the State, whether a citizen of
Ireland or not, shall be assessable and chargeable to income tax in
the name of any trustee, guardian, or committee of such person, or
of any factor, agent, receiver, branch or manager, whether such
factor, agent, receiver, branch or manager has the receipt of the profits
or gains or not, in the like manner and to the like amount as such
non-resident person would be assessed and charged if such person
were resident in the State and in the actual receipt of such profits or
gains; but, in the case of a partnership, the precedent partner (within
the meaning of section 1007) or, if there is no precedent partner, the
factor, agent, receiver, branch or manager shall be deemed to be the
agent of a non-resident partner.