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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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War Tax 1920: A Synopsis of the War Tax, with Accurate Tables and Concrete ...

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...
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Pamphlets, Volume 35

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...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

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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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...shall apply to the income of estates or of any trustskind 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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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...shall apply to the income of estates or of any trustskind of property held in trust, including — (1) b? b? ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 110 pages
...article 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 or persons with...
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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - Income tax - 1920 - 112 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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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

Income tax - 1920 - 188 pages
...taxable year from sources within the State of New York, as defined in article 401, in the case of: (a) Income received by estates of deceased persons during the period of administration or settlement; (b) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...information, according to the nature of the income constituting the subject of the trust. If the income is (1) received by estates of deceased persons during the period of administration or settlement,81 and not properly paid or credited to any legatee, heir, or other beneficiary during that...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 255

United States. Supreme Court - Law reports, digests, etc - 1921 - 684 pages
...to individuals." And § 2 (b) of the Act of September 8, 1916, supra, specifically declares that the "income received by estates of deceased persons during...period of administration or settlement of the estate, . . . or any kind of property held in irust, including such income accumulated in trust for the benefit...
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