 | Alabama - Law - 1919 - 1476 pages
...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... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...upon which is imposed upon the estate or trust and the tax paid by the fiduciary, consisting of (a) Income received by estates of deceased persons during the period of administration or settlement except as provided in "f " below ; (b) Income accumulated in trust for the benefit of unborn or unascertained... | |
 | New York (State) - Administrative courts - 1919 - 520 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... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...the tax upon which is imposed upon the estate or trust and paid by the fiduciary, consisting of: (a) Income received by estates of deceased persons during the period of administration or settlement, except as provided in "f" below; (b) Income accumulated in trust for the benefit of unborn or unascertained... | |
 | Law - 1919 - 170 pages
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 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...is made by the beneficiary. 57. Certain instances in which the tax is paid by the fiduciary are (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; (3) Income held... | |
 | United States - Law - 1920 - 1054 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...period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | War revenue law of 1920 - 1920 - 36 pages
...individuals 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; 2. Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent... | |
 | Irving National Bank, New York - 1920 - 150 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...period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 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...period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
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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. 
