 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...  Reports of the Tax Court of the United States - Page 703by United States. Tax Court - 1961Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...Tax. (a) Application of Tax. — The taxes imposed by this chapter upon individuals shall apply to the income of estates or of any kind of property held...in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 758 pages
...(Here follow the rates.) "SEC. 219. (a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including — * * * * * * * "(4) Income which is to be distributed to the beneficiaries periodically, whether... | |
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 708 pages
...under that supplement provides : The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, * * * and Section 162 provides: The net income of the estate or trust shall be computed in the same... | |
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...of the Act of 1918 is as follows : "That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including — " (1) Income received by estates of deceased persons during the period of administration or settlement of the estate... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...set aside Act of 1918. Sec. 219. (a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including (1) Income received by estates of deceased persons during the period of administration or settlement of the estate... | |
 | Law reports, digests, etc - 1928 - 1130 pages
...(Сотр. St. § 6336y8ii) provides: "(a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including. • • • "(2) Income accumulated in trust for the benefit of unborn or unascertained persons. •... | |
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