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" 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 70
Harris, Forbes & Co., New York - 1916 - 125 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 1

United States. Board of Tax Appeals - 1926 - 1508 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 ur trust ; and (4) Income which...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

1926 - 1132 էջ
...persons during the i>. i мн| of administration or set• tlcmont of tlio estate ; (2) I un и 1 1 r accumulated in trust for the benefit of unborn or unascertained persons or persons with rt.Hi m.",rni interests; (Я) Inn. mi- held for future distribution under the terms of the will tir...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

1927 - 1158 էջ
...described by the proviso of the statute here quoted: "Income received by estates of deceased persons during the period of administration or settlement...of estates or any kind of property held in trust: • • • Provided, that where the income is to be distributed annually or regularly between existing...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 էջ
...title 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...persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust; (2) Income which...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Report of the Joint Committee on Internal Revenue Taxation, Հատորներ 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...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...persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust; (2) Income which...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 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) Irccme which...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Insurance Trust, a Manual for Attorneys and Life Underweiters

Charles Alison Scully - 1927 - 112 էջ
...estates or deceased persons during the period of administration or settlement of the estate; [57] 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 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) Ircrme which...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 7

United States. Board of Tax Appeals - 1928 - 1582 էջ
...estates of deceased persons during the perio<i of administration or settlement of the estate, * * * or any kind of property held in trust, including such...unascertained persons, or persons with contingent Interests, nnd income held for future distribution under the terms of the will or trust sbnll be likewise taxed,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code Annotated

United States - 1928 - 1164 էջ
...chapter 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...persons or persons with contingent interests, and Income accumulated or held for future distribution under the terms the will or trust; "(2) Income which is...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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