| National City Company - Income tax - 1921 - 104 pages
...shall apply to the income of estates or trusts or any kind of property held in trust, including: 34 (1) Income received by estates of deceased persons during...period of administration or settlement of the estate; 35 (2) Income accumulated in trust for the benefit of an unborn or unascertained person or persons... | |
| Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - Estates (Law) - 1921 - 864 pages
...The tax is imposed on the net income of the estate or trust and must be paid by the fiduciary on : 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... | |
| United States. Internal Revenue Service - Excess profits tax - 1921 - 348 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... | |
| Rex Frye - Income tax - 1921 - 350 pages
...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; (3) Income held for future distribution under the terms of the will or trust; and (4) Income which... | |
| United States. Bureau of Internal Revenue - Income tax - 1921 - 772 pages
...estates of deceased persons during the period of administration or settlement of the estate, * * * or any kind of property held in trust, including such income accumulated in trust for the benetit of unborn or unascertained persons, or persons with contingent interests, and income held for... | |
| United States. Bureau of Internal Revenue - Income tax - 1921 - 778 pages
...two taxes were severally collected. The Act of 1918, by sections 210. 211. and 219, subjects the net income " received by estates of deceased persons during the period of- administration or settlement" to an income tax measured by fixed percentages thereof; by sections 212 and 219 requires that the net... | |
| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...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...period of administration or settlement of the estate; . . . (4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular... | |
| National Tax Association - Local taxation - 1922 - 604 pages
...and with respect 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 untjorn or unascertained persons or persons with... | |
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