 | 1970 - 428 lapas
...trust ; (c) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct ; (d) Income received by estates of deceased persons during the period of administration or settlement... | |
 | 1973 - 532 lapas
...xust: (V) Income which Is to be distributed currently by the fiduciary to the beneficiaries, :.:~.d income collected by a guardian of an infant which...to be held or distributed as the court may direct; (3) Income received by estates of deceased petsons during the period of administration or settlement... | |
 | 1967 - 416 lapas
...or trust; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | 2004 - 840 lapas
...which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by 8 guardian of an infant which is to be held or distributed as the court may direct; (d) Income received by estates of deceased persons during the period of administration or settlement... | |
 | United States - 1939 - 780 lapas
...taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income of the legatee, heir, or beneficiary. SEC. 163. CREDITS AGAINST NET INCOME. (a) CREDITS OF ESTATE... | |
 | CCH Tax Law Editors - 2008 - 2276 lapas
...or trust; (c) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct; (d) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Susan Flax Posner - 2007 - 1278 lapas
...beneficiaries; • Income accumulated or held for future distribution; • Income collected by the guardian of an infant which is to be held or distributed as the court may direct; • Income received by an estate of a deceased person during the period of administration or settlement... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 lapas
...or trust; (2) income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct; (3) income received by estates of deceased persons during the period of administration or settlement... | |
| |
... (b) There shall be allowed as an additional deduction in computing the net 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... 
