 | 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 the period of administration or settlement of the estate shall be subject to the normal and additional tax and taxed to their estates and also... | |
 | 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 the period of administration or settlement of the estate ;" ******* Subsection (b) (40 Stat. 1071) provides that— " The fiduciary shall be responsible... | |
 | 1926 - 1144 lapas
...Congress in the previous acts. The act of 1926 reads as follows : "Sec. 219 (b) (3) In the case of income received by estates of deceased persons during the 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... | |
 | 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 the period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also... | |
 | 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 the period of administration or settlement of the estate, shall be subject to the normal and additional tax," the tax to be assessed against the... | |
 | New York (State). Comptroller's Office - 1919 - 24 lapas
...purpose of taxation, the income of estates and trusts may be divided into the following classes : (1) Income received by estates of deceased persons during the period of administration or settlement ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons, or persons with... | |
 | 1917 - 194 lapas
...carried on for gain or profit, or gains or profits and income derived from any source whatever" (b) Income received by estates of deceased persons during the period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also... | |
 | Joseph Jay Scott - 1917 - 386 lapas
...that apply in the case of individuals. 164.— ESTATE DURING SETTLEMENT. The law provides that the "income received by estates of deceased persons during the period of administration or settlement shall be subject to the normal and additional tax and taxed to the estates." In such a case the estate... | |
 | 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 the period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also... | |
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Income received by estates of deceased persons during the period of administration... 
