 | 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... | |
 | 1928 - Страниц: 1130
...apply to the income of estates or of any kind of property held in trust, including. • • • "(2) Income accumulated in trust for the benefit of unborn or unascertained persons. • • • "(b) The fiduciary shall be responsible for making the return of income for the estate... | |
 | Harris, Forbes & Co., New York - 1916 - Страниц: 140
...The income of estates or any kind of property held in trust appears to be likewise taxable, including income accumulated in trust for the benefit of unborn...unascertained persons, or persons with contingent interests ; also income held for future distribution under the terms of a will or trust. In many instances the... | |
 | Massachusetts - 1916 - Страниц: 824
...taxation under laws other than this act. bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | Shawmut Bank of Boston, N.A. - 1916 - Страниц: 48
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | Boston Herald. Bureau of Department Reports - 1916 - Страниц: 1006
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | National Bank of Commerce in New York - 1917 - Страниц: 180
...from any source whatever." and°?rn«t»,e"tate" (&) Income received by estates of deceased taxable ' persons during the period of administration or settlement...unascertained persons, or persons with contingent interests, arid income held for future distribution under the terms of the will or trust shall be likewise taxed,... | |
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Income received by estates of deceased persons during the period of administration or settlement of the estate... 
