 | 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...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 beneficiary... | |
 | United States. Court of Claims - 1925 - 828 lapas
...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...period of administration or settlement of the estate shall be subject to the normal and additional tax and taxed to their estates and also such income of... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | National Bank of Commerce in New York - 1917 - 182 lapas
...profit, or gains or profits and income derived from any source whatever." andomreu8°fs,eta*taebie (&) Income received by estates of deceased persons during...period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also such income... | |
 | 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...period of administration or settlement of the estate, shall be subject to the normal and additional tax," the tax to be assessed against the executor or... | |
 | Savings Union Bank and Trust Company - 1917 - 88 lapas
...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...period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also such income... | |
 | George Edwin Holmes - 1917 - 674 lapas
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "Income received by estates of deceased persons, during...period of administration or settlement of the estate, shall be subject to the normal and additional tax," the tax to be assessed against the executor or... | |
 | Godfrey Nicholas Nelson - 1917 - 218 lapas
...TAX LAW Income of Estates dividend shall be considered income, to the amount of its cash value. (b) Income received by estates of deceased persons during...period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also such income... | |
| |
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. 
