 Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.  The Federal Reporter - Стр. 2131927Полный просмотр - Подробнее о книге
 | United States. Court of Claims - 1925 - Страниц: 828
...surtax upon the total net income referred to in section 1. Section 2 (b) of the said act provides: " Income received by estates of deceased persons during...of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or unascertained persons or persons... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - Страниц: 918
...section In the same or any succeeding taxable year ; • Section 162 (c) provides : In the case of income received by estates of deceased persons during...period of administration or settlement of the estate, and In the case of Income which. In the discretion of the fiduciary, may be either distributed to the... | |
 | United States. Court of Claims - 1928 - Страниц: 766
...every individual," and section 219 imposes the same rate of tax upon the income of estates, " including income received by estates of deceased persons " during the period of administration. Section 401 imposes a tax upon " the transfer of the net estate of every decedent " dying after the... | |
 | United States. Department of Justice - 1922 - Страниц: 710
...211 shall apply to the income of estates or of any kind of property held in trust, including — "(1) Income received by estates of deceased persons during...period of administration or settlement of the estate ;" ******* Subsection (b) (40 Stat. 1071) provides that— " The fiduciary shall be responsible for... | |
 | 1926 - Страниц: 1144
...and 211 shall apply to the income of estates or of any kind of property held in trust, including (1) Income received by estates of deceased persons during the period of administration or settlement of tho estate ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or... | |
 | Harris, Forbes & Co., New York - 1916 - Страниц: 140
...the amount of its cash value. Estates and (b) Income received by estates of deceased perTrusts sons during the period of administration or settlement...of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or unascertained persons, or persons... | |
 | National Bank of Commerce in New York - 1917 - Страниц: 182
...profit, or gains or profits and income derived from any source whatever." andomreu8°fs,eta*taebie (&) Income received by estates of deceased persons during...of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or unascertained persons, or persons... | |
 | Savings Union Bank and Trust Company - 1917 - Страниц: 88
...source whatever. (Amended by Section 1200 of the Act of October 3, 1917.) (b) Of Estates and Trusts. (b) Income received by estates of deceased persons during...of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or unascertained persons, or persons... | |
 | 1917 - Страниц: 194
...carried on for gain or profit, or gains or profits and income derived from any source whatever" (b) Income received by estates of deceased persons during...of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or unascertained persons, or persons... | |
 | Frank A. North - 1917 - Страниц: 164
...insurance company, which stock dividend shall be considered income, to the amount of its cash value. (b) Income received by estates of deceased persons during...of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or unascertained persons, or persons... | |
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