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" (a) That the tax imposed by sections 210 and 211 shall 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 "
The Federal Reporter - 48. lappuse
1928
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United States Reports: Cases Adjudged in the Supreme Court, 290. sējums

United States. Supreme Court - 1934 - 812 lapas
...Act of 1924, c. 234, 43 Stat. 253, 275: Sec. 219. (a) The tax imposed by Parts I,and II of this title shall apply to the income of estates or of any kind...property held in trust, including— . . . (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...and Trusts. 93. Sec. 219. (a) That the tax imposed by Sections 210 (par. 40-42) and 211 (par. 43-44) shall apply to the income of estates or of any kind of property held in trust, including— 94. (1) Income received by estates of deceased persons during the period of administration or settlement...
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Acts of the Legislature of Puerto Rico

Puerto Rico - 1919 - 908 lapas
...at the source. Estates and Trusts. Section 12.—That the tax imposed by Section 3 and 4 of this Act shall apply to the income of estates or of any kind of property held in trust, including— (a) Income received by estates of persons deceased during thr period of administration or of liquidation...
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Pamphlets, 35. sējums

Irving National Bank, New York - 1920 - 150 lapas
...the close of its taxable year in proportion to their respective shares. Estates and Trusts. Sec. 219. (a) That the tax imposed by sections 210 and 211 shall...of any kind of property held in trust, including— (1) Income received by estates of deceased persons during the period of administration or settlement...
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War Tax 1920: A Synopsis of the War Tax, with Accurate Tables and Concrete ...

1920 - 36 lapas
...that would be payable to each. ESTATES AND TRUSTS Both the normal and surtax imposed on individuals 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...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 lapas
...proportion to their respective shares. SEC. 219. (a) That the tax imposed by sections 210 Esthtss and and 211 shall apply to the income of estates or of any trusts. kind of property held in trust, including(1) Income received by estates of deceased persons...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 lapas
...such corporation at the close of its taxable year in proportion to their respective shares. SEC. 219. (a) That the tax imposed by sections 210 and 211 shall...any kind of property held in trust, including—• (1) Income received by estates of deceased persons during the period of administration or settlement...
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Pamphlets, 45-46. sējumi

Irving National Bank, New York - 1921 - 140 lapas
...stockholder or individual. Q. To what income of estates and trusts does the tax apply? A. The tax applies to the income of estates or of any kind of property held in trust, including: (a) Income received by estates of deceased persons during the period of administration or settlement...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 lapas
...applicable to that year. See section 206 of the statute and article 1641. ESTATES AND TRUSTS. SKC. 219. (a) That the tax imposed by sections 210 and 211 shall apply to the Income ot estates or of any kind of property held in trust. Including— (1) Income received by estates of...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...provided in clause (1) of subdivision (c) of section 205 of this Act. SEC. 219. Estates and trusts, (a) That the tax imposed by sections 210 and 211 shall...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...
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