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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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...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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To Investigate the Bureau of Internal Revenue and Certain Practices of the ...

United States. Congress. House. Committee on Rules - Banks and banking - 1932 - 119 pages
...grantor or its beneficiaries. Section 162 of the revenue act of 1928 states : " In the case of incomes received by estates of deceased persons during the...period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may he either distributed to the...
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Hearings

United States. Congress. House. Committee on Rules - 1932
...grantor or its beneficiaries. Section 162 of the revenue act of 1928 states : " In the case of incomes received by estates of deceased persons during the...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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 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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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...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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United States Code

United States - Law - 1953
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) except in and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

United States. Internal Revenue Service - Taxation - 1939
...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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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - Taxation - 1922
...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...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1242 pages
...Taxable Years Taxable Tears Beginning in 1943 Beginning in 1942 Beginning in 1941. Sec. 161. (a) (3) Income received by estates of deceased persons during...period of administration or settlement of the estate; and Sec. 161. (a) (4) Income which, in the discretion of the fiduciary, may be either distributed to...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1944 - 312 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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