 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
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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... | |
 | Philippines - 1945 - 1064 էջ
...under subsection (b) of this section in the same or any succeeding taxable year. (b) In the case of income received by estates of deceased persons 'during...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 to the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 էջ
...of any infant or incompetent person which is to be held or distributed as the court may direct : (c) income received by estates of deceased persons during...period of administration or settlement of the estate ; and (d) income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 էջ
...under subsection (h) of this section in the same or any succeeding taxable year ; (b) in the case of income received by estates of deceased persons during...period of administration or settlement of the estate, and in the c:ise of income which, in the discretion of the fiduciary, may be either distributed to... | |
 | United States. Tax Court - 1947 - 1642 էջ
...the Internal Revenue Code, which imposes an income tax on estates, including "income received by the estates of deceased persons during the period of administration or settlement of the estate." This language, coupled with the provisions of section 582 of the California Probate Code, indicates... | |
 | 2002 - 890 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... | |
 | 1966 - 396 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... | |
 | United States, Walter Elbert Barton - 1950 - 1126 էջ
...subsection (c) of this section in the same or any succeeding taxable year; Sec. 162. (c) In the case of income received by estates of deceased persons during...the period of administration or settlement of the estates, and in the case of income which, in the discretion of the fiduciary, may be either distributed... | |
 | United States. Tax Court - 1951 - 1050 էջ
...over-all tax burden on the income of the estate. Section 161, Internal Revenue Code, provides that "Income received by estates of deceased persons during the period of administration No. ol head Description Prlot Value U7 $30 00 $2, 910 00 20 49.00 900.00 4 90 00 360.00 GO 15 00 QOO... | |
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