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" Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated. "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 28
by Savings Union Bank and Trust Company - 1917 - 78 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 128

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954
...section In the same or any succeeding taxable year ; • Section 162 (c) provides : In the case of income received by estates of deceased persons during...period of administration or settlement of the estate, and In the case of Income which. In the discretion of the fiduciary, may be either distributed to the...
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Cases Decided in the United States Court of Claims, Volume 64

United States. Court of Claims - Law reports, digests, etc - 1928
...every individual," and section 219 imposes the same rate of tax upon the income of estates, " including income received by estates of deceased persons " during the period of administration. Section 401 imposes a tax upon " the transfer of the net estate of every decedent " dying after the...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1922
...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...period of administration or settlement of the estate ;" ******* Subsection (b) (40 Stat. 1071) provides that— " The fiduciary shall be responsible for...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - Accounting - 1917 - 205 pages
...LAW AND ACCOUNTING Income Received by Estates Salary Paid by Stock Bonuses Salaries Money Equivalent "Income received by estates of deceased persons during...normal and additional tax and taxed to their estates." This is true also of income from any kind of property held in trust, including that on accumulated...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 658 pages
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "Income received by estates of deceased persons, during...shall be subject to the normal and additional tax," the tax to be assessed against the executor or administrator and paid by the estate, except when the...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 658 pages
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "Income received by estates of deceased persons, during...shall be subject to the normal and additional tax," the tax to be assessed against the executor or administrator and paid by the estate, except when the...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Income tax - 1917 - 366 pages
...that apply in the case of individuals. 164.— ESTATE DURING SETTLEMENT. The law provides that the "income received by estates of deceased persons during the period of administration or settlement shall be subject to the normal and additional tax and taxed to the estates." In such a case the estate...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - Income tax - 1918 - 140 pages
...the return of income derived from other sources. Estates and Trusts Estates in Process of Settlement Income received by estates of deceased persons during...settlement of the estate shall be subject to the normal tax and surtax. Accumulated Income Income from estates or any kind of property held in trust, including...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1023 pages
...shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary upon (a) income received by estates of deceased persons during...period of administration or settlement of the estate and not paid or credited to any legatee, heir or other beneficiary during that period, (b) income accumulated...
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919
...this act shall apply to the income of estates or of any kind of property held in trust, including: (a) Income received by estates of deceased persons during...period of administration, or settlement of the estate, (b) Income accumulated in trust for the benefit of unborn or unascertained persons with contingent...
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