 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during...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... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...under subsection (h) of this section in the same or any succeeding taxable year ; (b) in the case of income received by estates of deceased persons during...period of administration or settlement of the estate, and in the c:ise of income which, in the discretion of the fiduciary, may be either distributed to... | |
 | Bankruptcy - 1945 - 412 pages
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 | United States. Congress. Senate. Committee on the District of Columbia - Budget - 1947 - 1136 pages
...of any infant or incompetent person which is to be held or distributed as the court may direct : (c) income received by estates of deceased persons during...period of administration or settlement of the estate ; and (d) income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | Gifts - 1952 - 1220 pages
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 | United States. Tax Court - Law reports, digests, etc - 1947 - 1642 pages
...the Internal Revenue Code, which imposes an income tax on estates, including "income received by the estates of deceased persons during the period of administration or settlement of the estate." This language, coupled with the provisions of section 582 of the California Probate Code, indicates... | |
 | Administrative law - 2002 - 890 pages
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (d) Income received by estates of deceased persons during...period of administration or settlement of the estate; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | Administrative law - 1966 - 396 pages
...collected by a guardian of an infant which is to be held or distributed as the court may direct ; (d) Income received by estates of deceased persons during...period of administration or settlement of the estate ; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
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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. 
