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
| 1972 - 524 էջ
...guardian of an it . § 1.641(aH> faat which 1* to be he'.d or distributed »s the court rnnv direct: (3) Income received by estates of deceased persons during the period of administration or settlement of tbe estate; and (4) Income which. In the discretion of the fiduciary, may be either distributed to... | |
| 1975 - 550 էջ
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (d) 1ncome received by estates of deceased persons during the...period of administration or settlement of the estate; and te) 1ncome which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
| 1966 - 404 էջ
...collected by a 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...period of administration or settlement of the estate; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
| 1967 - 416 էջ
...collected by a 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...period of administration or settlement of the estate; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
| 1968 - 404 էջ
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during...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... | |
| 1970 - 428 էջ
...collected by a 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...period of administration or settlement of the estate ; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
| 1973 - 532 էջ
...collected by a 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...period of administration or settlement of the estate; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
| Robert A. Hendrickson, Neal R. Silverman - 2017 - 654 էջ
...and with respect 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... | |
| 1927 - 1138 էջ
...on paragraph (c) of section 219 of the act of 1918 already quoted. That provides that in the case of income received by estates of deceased persons during the period of administration or settlement "the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary,... | |
| CCH Tax Law Editors - 2008 - 2276 էջ
...collected by a 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...period of administration or settlement of the estate; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
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