 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.  Income Tax: Law and Accounting - Էջ 131Godfrey Nicholas Nelson - 1917 - 205 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | National City Company, United States - 1919 - 104 էջ
...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...period of administration or settlement of the estate; 95. (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...article shall apply to the income of estates or of any kind of property held in trust, including : a. Income received by estates of .deceased persons during...period of administration or settlement of the estate ; b. Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary upon (a) income received by estates of deceased persons during...period of administration or settlement of the estate and not paid or credited to any legatee, heir or other beneficiary during that period, (b) income accumulated... | |
 | Alabama - 1919 - 1476 էջ
...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 deceased persons during...period of administration, or settlement of the estate, (b) Income accumulated in trust for the benefit of unborn or unascertained persons with contingent... | |
 | New York (State) - 1919 - 520 էջ
...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... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...is made by the beneficiary. 57. Certain instances in which the tax is paid by the fiduciary are (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; (3) Income held... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...the tax upon which is imposed upon the estate or trust and paid by the fiduciary, consisting of: (a) Income received by estates of deceased persons during the period of administration or settlement, except as provided in "f" below; (b) Income accumulated in trust for the benefit of unborn or unascertained... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...upon which is imposed upon the estate or trust and the tax paid by the fiduciary, consisting of (a) Income received by estates of deceased persons during the period of administration or settlement except as provided in "f " below ; (b) Income accumulated in trust for the benefit of unborn or unascertained... | |
 | United States - 1920 - 1054 էջ
...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; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | Real Estate Board of New York - 1920 - 112 էջ
...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 ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
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