 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
 | 1941 - 1688 էջ
...taxable to the grantor of the trust (see §§ 19.166-1 and 19.167-1), all income thereof accumulated for the benefit of unborn or unascertained persons or persons with contingent interests, all income either accumulated or held for future distribution pursuant to the terms of the will or... | |
 | 1940 - 1806 էջ
...taxable to the grantor of the trust (see §§ 9.166-1 and 9.167-1), all income thereof accumulated shall be considered under section 24 (b) (2) (C) as constructively all income either accumulated or held for future distribution pursuant to the terms of the will or... | |
 | United States - 1953 - 1744 էջ
...individuals shall apply to the income of estates or of any kind of property held in trust, including — (1) er shall be included in the gross estate under paragraph (1) unless it is ineludible under this accumulated or held for future distribution under the terms of the will or trust; Page 3418 (2) Income... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...to the income of estates or of any kind of property held in trust, including — Sec. 161. (a) (1) aph (1) of this subsection shall be accumulated or held for future distribution under the terms of the will or trust; Taxable Years Beginning... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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... | |
 | Philippines - 1945 - 1064 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 or unascertained persons or persona with contingent interests, and income accumulated or held for future distribution under the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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... | |
 | 1995 - 738 էջ
...estate or trust consists of all items of gross income received during the taxable year, including: (a) Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests; (b) Income accumulated or held for future distribution under the terms of the will or trust; (c) Income... | |
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