 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...subsection (c) of this section in the same or any succeeding taxable year; Sec. 162. (c) In the case of income received by estates of deceased persons during...the period of administration or settlement of the estates, and in the case of income which, in the discretion of the fiduciary, may be either distributed... | |
 | United States. Tax Court - Law reports, digests, etc - 1951 - 1050 pages
...over-all tax burden on the income of the estate. Section 161, Internal Revenue Code, provides that "Income received by estates of deceased persons during the period of administration No. ol head Description Prlot Value U7 $30 00 $2, 910 00 20 49.00 900.00 4 90 00 360.00 GO 15 00 QOO... | |
 | 1954 - 1030 pages
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 | Taxation - 1957 - 830 pages
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 | California - Law - 1954 - 734 pages
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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. 
