| United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...surtax upon the total net income referred to in section 1. Section 2 (b) of the said act provides: " Income received by estates of deceased persons during...period of administration or settlement of the estate shall be subject to the normal and additional tax and taxed to their estates and also such income of... | |
| United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...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... | |
| Law reports, digests, etc - 1926 - 1144 pages
...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 tho estate ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or... | |
| Law reports, digests, etc - 1928 - 1130 pages
...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. • • • "(b) The fiduciary shall be responsible for making the return of income for the estate... | |
| Massachusetts - Session laws - 1916 - 824 pages
...taxation under laws other than this act. bankruptcy, receivers and assignees for the benefit of creditors. 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 this commonwealth. For the purpose... | |
| Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...The income of estates or any kind of property held in trust appears to be likewise taxable, including income accumulated in trust for the benefit of unborn...unascertained persons, or persons with contingent interests ; also income held for future distribution under the terms of a will or trust. In many instances the... | |
| Shawmut Bank of Boston, N.A. - Income tax - 1916 - 48 pages
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. 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 this commonwealth. For the purpose... | |
| Boston Herald. Bureau of Department Reports - 1916 - 1006 pages
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. 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 this commonwealth. For the purpose... | |
| National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...their estates, and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn...unascertained persons, or persons with contingent interests, arid income held for future distribution under the terms of the will or trust shall be likewise taxed,... | |
| Income tax - 1917 - 194 pages
...carried on for gain or profit, or gains or profits and income derived from any source whatever" (b) Income received by estates of deceased persons during...period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also such income... | |
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