 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. Supreme Court - 1922 - 668 էջ
...estates of deceased pepsons during the period of administration or settlement of the estate, * * * or any kind of property held in trust, including such...of unborn or unascertained persons, or persons with con•B17 tingent interests, and income held for 'future distribution under the terms of the will or... | |
 | United States. Department of Justice - 1922 - 708 էջ
...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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 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... | |
 | John Harold Sears - 1922 - 732 էջ
...219 [a]), including : 1. Income received by estates of deceased persons during administration ; 2. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests ; 3. Income held for future distribution; and 4. Income to be distributed to beneficiaries periodically,... | |
 | Newfoundland - 1922 - 320 էջ
...estates of deceased persons during the period of administration or settlement of such estates; (b) Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests; (<:) Income held for future distribution under the terms of any will or trust; (d) Income which is... | |
 | Philip Nichols - 1922 - 912 էջ
...the trust is payable, or for whose benefit it is accumulated, are inhabitants of the commonwealth. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of the commonwealth. In the computation... | |
 | National Tax Association - 1922 - 604 էջ
...credited to. any legatee, heir or other beneficiary; (2) 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 (3) for an estate or trust the income of which is held for future distribution under the terms of... | |
 | Massachusetts - 1922 - 158 էջ
...accumu- Hw', 2'. 6 lated, are inhabitants of the commonwealth. Income accumulated in 23° MaM 5037 trust for the benefit of unborn or unascertained persons or persons with 8 contingent interests shall be taxed as if accumulated for the benefit of 9 inhabitants of the commonwealth.... | |
 | United States. Supreme Court - 1922 - 804 էջ
...which they act. The Act of September 8, 1916, c. 463, 39 Stat. 757, specifically declared that the income accumulated in trust for the benefit of unborn or unascertained persons should be taxed and assessed to the trustee. It is obvious that, in the "acts subsequent to that of... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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... | |
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