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" 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 Income Tax Law Act of September 8, 1916, as Amended: Act of ... - 83. lappuse
autors: United States, Guaranty Trust Company of New York - 1918 - 140 lapas
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1950
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Cases Decided in the United States Court of Claims ... with ..., 128. sējums

United States. Court of Claims, Audrey Bernhardt - 1954 - 918 lapas
...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...
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Cases Decided in the Court of Claims of the United States, 64. sējums

United States. Court of Claims - 1928 - 766 lapas
...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...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 lapas
...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...
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The Federal Reporter

1926 - 1144 lapas
...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...
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1955 - 1080 lapas
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 lapas
...LAW AND ACCOUNTING Income Received by Estates Salary Paid by Stock Bonuses Salaries Money Equivalent "Income received by estates of deceased persons during...normal and additional tax and taxed to their estates." This is true also of income from any kind of property held in trust, including that on accumulated...
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A Treatise on Federal Taxes: Including Those Imposed by the War Tax Act of ...

Henry Campbell Black - 1917 - 612 lapas
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 lapas
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "Income received by estates of deceased persons, during...shall be subject to the normal and additional tax," the tax to be assessed against the executor or administrator and paid by the estate, except when the...
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