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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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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - Administrative law - 1945 - 995 pages
...under subsection (b) of this section in the same or any succeeding taxable year. (b) 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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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 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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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 385 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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Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1947
...under subsection (h) of this section in the same or any succeeding taxable year ; (b) in the case of income received by estates of deceased persons during...period of administration or settlement of the estate, and in the c:ise of income which, in the discretion of the fiduciary, may be either distributed to...
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Budget Requirements of the District of Columbia: Hearings Before the Joint ...

United States. Congress. Senate. Committee on the District of Columbia, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - Budget - 1947 - 1081 pages
...of any infant or incompetent person which is to be held or distributed as the court may direct : (c) income received by estates of deceased persons during...period of administration or settlement of the estate ; and (d) income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Reports of the Tax Court of the United States, Volume 8

United States. Tax Court - Law reports, digests, etc - 1947
...the Internal Revenue Code, which imposes an income tax on estates, including "income received by the estates of deceased persons during the period of administration or settlement of the estate." This language, coupled with the provisions of section 582 of the California Probate Code, indicates...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 2002
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (d) Income received by estates of deceased persons during...period of administration or settlement of the estate; and (e) 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

Administrative law - 1966
...collected by a guardian of an infant which is to be held or distributed as the court may direct ; (d) Income received by estates of deceased persons during...period of administration or settlement of the estate ; and (e) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - Income tax - 1950 - 893 pages
...subsection (c) of this section in the same or any succeeding taxable year; Sec. 162. (c) In the case of income received by estates of deceased persons during...the period of administration or settlement of the estates, and in the case of income which, in the discretion of the fiduciary, may be either distributed...
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Reports of the United States Tax Court, Volume 15

United States. Tax Court - Law reports, digests, etc - 1951
...over-all tax burden on the income of the estate. Section 161, Internal Revenue Code, provides that "Income received by estates of deceased persons during the period of administration No. ol head Description Prlot Value U7 $30 00 $2, 910 00 20 49.00 900.00 4 90 00 360.00 GO 15 00 QOO...
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