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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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The Federal Reporter

Law reports, digests, etc - 1927 - 1146 pages
...on paragraph (c) of section 219 of the act of 1918 already quoted. That provides that in the case of income received by estates of deceased persons during the period of administration or settlement "the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary,...
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Insurance Trust, a Manual for Attorneys and Life Underweiters

Charles Alison Scully - Insurance, Life - 1927 - 112 pages
...income of estates or of any kind of property held in trust, including: a. Income received by estates or deceased persons during the period of administration or settlement of the estate; [57] b. Income accumulated in trust for the benefit of unborn or unascertained persons or persons with...
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Columbia Law Review, Volume 27

Electronic journals - 1927 - 1098 pages
..."(a) The tax imposed by §§210 and 211 shall apply to the income of estates . . . including ... (1) Income received by estates of deceased persons during the period of administration. ..." No specific basis for determining the gains from sale of property during the administration of...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 268 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 Tax Code of Virginia: With All Amendments Enacted at the ..., Volume 289

Virginia - Taxation - 1928 - 328 pages
...and with respect 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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United States Code Annotated

United States - Law - 1928 - 1164 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 - 1582 pages
...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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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...beneficiaries to include estate income in their returns. LAW. Section 219 (b) .... (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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Reports of the U.S. Board of Tax Appeals, Volume 18

United States. Board of Tax Appeals - Taxation - 1930 - 1460 pages
...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 - 1554 pages
...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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