 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1922 - 840 pages
...1921.— Decided June 6, 1921. The Revenue Act of 1918, Title II, taxes by fixed percentages the net income "received by estates of deceased persons during the period of administration or settlement," and provides that the net income shall be ascertained by making from the gross income, as denned, certain... | |
 | United States - Law - 1922 - 1028 pages
...taxable year, for the purpose of the income tax imposed by the Act of February 24, 1919, upon the net income received by estates of deceased persons during the period of administration or settlement, which statute, in this section, makes express provision for the deduction of taxes paid or accrued... | |
 | Newfoundland - Session laws - 1922 - 320 pages
...incomes from estates and from any kind of property held in trust, including : (a) Income received from estates of deceased persons during the period of administration or settlement of such estates; (b) Income accumulated in trust for the benefit of unborn or unascertained persons or... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 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... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 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... | |
 | Taxation - 1936 - 1474 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. 
