 TAX. (a) Application of tax. — The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, including — (1) Income accumulated in trust for the benefit of unborn or unascertained persons...  Income Tax Law: Analysis and Comment - Էջ 70Harris, Forbes & Co., New York - 1916 - 125 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Bureau of Internal Revenue - 1920 - 346 էջ
...by estates of deceased persons during the period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests ; (3) Income held for future distribution under the terms of the will or trust ; and (4) Income which... | |
 | George Edwin Holmes - 1920 - 1186 էջ
...and not properly paid or credited to any legatee, heir, or other beneficiary during that period, (2) accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests, or (3) held for future distribution under the terms of the will or trust, the return is one of income.... | |
 | United States - 1920 - 1052 էջ
...by estates of deceased persons during the period of administration or settlement of the estate ; (2) "l$ con(3) Income held for future distribution under the terms of the will or trust ; and (4) Income which... | |
 | United States - 1921 - 642 էջ
...during the ministration. period of administration or settlement of the estate ; Trust accumulations. (2) Income, accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests ; future <Us" $) Income held f°r future distribution under the terms of the will or trust; and ^^Periodically... | |
 | New York (State) - 1921 - 324 էջ
...by estates of deceased persons during the period of administration or settlement of the estate ; b. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests; c. Income held for future distribution under the terms of the will or trust; d. Income which is to... | |
 | Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - 1921 - 864 էջ
...by estates of deceased persons during the period of administration or settlement of the estate. 2. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests. 3. Income held for future distribution under the terms of the will or trust. From the income of a decedent's... | |
 | United States. Internal Revenue Service - 1921 - 348 էջ
...by estates of deceased persons during the period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests ; (3) Income held for future distribution under the terms of the will or trust ; and (4) Income which... | |
 | Irving National Bank, New York - 1921 - 140 էջ
...credited to any legatee, heir or other beneficiary; (b) for an estate or trust the income of which is accumulated in trust for the benefit of unborn or...unascertained persons or persons with contingent interests; or (c) for an estate or trust, the income of which is held for future distribution under the terms... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 էջ
...estates of deceased persons during the period of administration or settlement of the estate, * * * or any kind of property held in trust, including such income accumulated in trust for the benetit of unborn or unascertained persons, or persons with contingent interests, and income held for... | |
 | New York (State) - 1921 - 1090 էջ
...credited to any legatee, heir or other beneficiary; (\i) for an estate or trust the income of which is accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests; or (c) for an estate or trust the income of which is held for future distribution under the term? of... | |
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