 | 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 the period of administration or settlement of the estate shall be subject to the normal and additional tax and taxed to their estates and also... | |
 | 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... | |
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...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 ;" ******* Subsection (b) (40 Stat. 1071) provides that— " The fiduciary shall be responsible... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...Congress in the previous acts. The act of 1926 reads as follows : "Sec. 219 (b) (3) In the case of income received by estates of deceased persons during the 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... | |
 | Godfrey Nicholas Nelson - Accounting - 1917 - 218 pages
...TAX LAW Income of Estates dividend shall be considered income, to the amount of its cash value. (b) Income received by estates of deceased persons during the period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "Income received by estates of deceased persons, during the period of administration or settlement of the estate, shall be subject to the normal and additional tax," the tax to be assessed against the... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...purpose of taxation, the income of estates and trusts may be divided into the following classes : (1) Income received by estates of deceased persons during the period of administration or settlement ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons, or persons with... | |
 | 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 the period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 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... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...profit, or gains or profits and income derived from any source whatever." andomreu8°fs,eta*taebie (&) Income received by estates of deceased persons during the period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also... | |
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Income received by estates of deceased persons during the period of administration... 
