 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 lapas
...chapter upon individuals shall apply to the income of estates or of any kind of property held in trust, including — (1) Income accumulated in trust for...distribution under the terms of the will or trust. Section 142 of the Internal Revenue Code of 1939 requires returns from every fiduciary 6 (except a... | |
 | United States. Court of Claims - 1925 - 828 lapas
...their estates and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn...persons or persons with contingent interests, and income held for 358 — 28— C C— vol.. «5 1!> Opinion of the Court future distribution under the terms... | |
 | United States. Court of Claims - 1948 - 886 lapas
...income of the estate or trust the amount of the income of the estate or trust for Its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which is to be held or distributed... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 lapas
...in the amount of $1,059.54. This amount was neither "income of the * * * trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries" under Internal Revenue Code, § 162 (b), nor "income of the * * * trust for its taxable year which... | |
 | United States. Department of Justice - 1922 - 710 lapas
...for the benefit of unborn or unascertained persons or persons with contingent interests ; "(3) Income held for future distribution under the terms of the will or trust ; and "(4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular... | |
 | 1926 - 1144 lapas
...by estates of deceased persons during the period of administration or settlement of the estate ; (2) Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests ; (3) Income held for future distribution under the terms of the will or trust ; and (4) Income which... | |
 | 1928 - 1130 lapas
...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... | |
 | Shawmut Bank of Boston, N.A. - 1916 - 48 lapas
...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... | |
 | Massachusetts - 1916 - 824 lapas
...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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 lapas
...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... | |
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Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust... 
