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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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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 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 - Electronic books - 1925 - 549 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 - 143 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
...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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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...under subsection (c) of this section in the same or any succeeding taxable year ; (c) 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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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1014 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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 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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Reports of the U.S. Board of Tax Appeals, Volume 7

United States. Board of Tax Appeals - Taxation - 1928
...every individual," and Section 219 imposes the same rate of tux upon the Income of estates, " including income received by estates of deceased persons " during the period of administration. Section 401 imposes a tax upon " the transfer of the net estate of every decedent " dying after the...
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Reports of the U.S. Board of Tax Appeals, Volume 18

United States. Board of Tax Appeals - Taxation - 1930
...Acts of 1916 and 1918 applicable to the point in issue are as follows : Revenue Act of 1916, section 2 (b) : Income received by estates of deceased persons...shall be subject to the normal and additional tax and taxea tc their estates, and also such income of estates or any kind of property held In trust, including...
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Reports of the U.S. Board of Tax Appeals, Volume 17

United States. Board of Tax Appeals - Taxation - 1930
...conditions under which the trust was created. Section 2 (b) of the Revenue Act of 1916, provides that : Income received by estates of deceased persons during...settlement of the estate, shall be subject to the norm;il ami additional tax and taxed to their estates, and also such income of estates or any kind...
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