 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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - Страниц: 414
...under subsection (c) of this section in the same or any succeeding taxable year ; (c) 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... | |
 | Harrison B. Spaulding - 1927 - Страниц: 336
...guardian of an infant which is to be held or distributed as the court may direct ; (3) 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 either be distributed or accumulated,... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - Страниц: 1032
...211 shall apply to tie 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 ; "(2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - Страниц: 1034
...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: "(2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | Eric Louis Kohler - 1927 - Страниц: 618
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during...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... | |
 | Charles Alison Scully - 1927 - Страниц: 112
...income of estates or of any kind of property held in trust, including: a. Income received by estates or deceased persons during the period of administration or settlement of the estate; [57] b. Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | 1927 - Страниц: 1098
..."(a) The tax imposed by §§210 and 211 shall apply to the income of estates . . . including ... (1) Income received by estates of deceased persons during the period of administration. ..." No specific basis for determining the gains from sale of property during the administration of... | |
 | United States - 1928 - Страниц: 1164
...collected by a guardian of an infant which is to be held or distributed as the court may direct; "(3) Income received by estates of deceased persons during...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... | |
 | Virginia - 1928 - Страниц: 328
...and with respect to the income of estates or of any kind of property held in trust, including : a. Income received by estates of deceased persons during...period of administration or settlement of the estate ; b. Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | United States - 1928 - Страниц: 268
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during...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... | |
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