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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. "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 28
by Savings Union Bank and Trust Company - 1917 - 78 pages
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American Federal Tax Reports, Volume 25

Taxation - 1942 - 1302 pages
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - Accounting - 1924 - 514 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; ( 2 ) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with...
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American Federal Tax Reports, Volume 34

Taxation - 1947 - 1744 pages
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 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...
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Trust Companies, Volume 39

Trust companies - 1924 - 1022 pages
...diminution thereof as a loss. Under the present law (Revenue Act of 1921) taxes are imposed upon (a) income received by estates of deceased persons during the period of administration or settlement of estate; (b) income accumulated in trusts for the benefit of unborn or unascertained persons or persons...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...allowed as a deduction under paragraph (3) in the same or any succeeding taxable year; (3) In the case of income received by estates of deceased persons during...period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...602, affirming Id., (CCA, Act of 1917. ESTATES AND TRUSTS Act of 1916. Act of 1913. SEC. 2. (b) [1] Income received by estates of deceased persons during...the period of administration or settlement of the j estate, shall be subject to the normal and additional tax and taxed to their estates, [2] and also...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...court directs; (3) is properly paid or credited to a legatee, heir or beneficiary in the case (a) of income received by estates of deceased persons during the period of administration or settlement, or (b) of income which, in the 'discretion of the fiduciary, may be distributed to the beneficiary...
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Reports of the U.S. Board of Tax Appeals, Volume 1

United States. Board of Tax Appeals - Taxation - 1926 - 1508 pages
...338, 513. 34 $18 228. 00 637 227 34 608, 467 28 617, 065 56 743, 012. 82 722, 511. 03 1 263 922 62 (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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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...two taxes were severally collected. The act of 1918, by section 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...
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