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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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General Revenue Revision: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 3588 pages
...terms of the will or trust; (2) income which is to be distributed currently by the fiduciary to the (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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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1044 pages
...collected by a guardian ef fte isfefi* wfeb in to he feeM er diotributcd tta *he court may 4m-t4; (3) income received by estates of deceased persons during...the period of administration or settlement of the state; and (4) income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1044 pages
...guardian trf tm infant which in te be flClQ O? QlQvFlOUvCQ ftS vil COtlFt1 fflfty Cl 1 PC tft *f (3) income received by estates of deceased persons during...the period of administration or settlement of the state; and (4) income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1961
...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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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1148 pages
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) solely by reference to its cost to the holder thereof, and (4) income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Internal Revenue Bulletin: Cumulative bulletin, Part 2

United States. Internal Revenue Service - Internal revenue - 1965
...the taxes imposed on individuals by chapter 1 of subtitle A of the Code shall apply to the taxable income received by estates of deceased persons during...period of administration or settlement of the .estate. Section 1.6012-3 of the Income Tax Regulations provides, in part, that every fiduciary, or at least...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1976
...Code provides that the tax imposed by section l(d) applies to the taxable income of estates, including income received by estates of deceased persons during...period of administration or settlement of the estate. Section 1.641(b)-3(a) of the regulations provides, in part, that the period of administration or settlement...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1975
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) 1ncome received by estates of deceased persons during the...period of administration or settlement of the estate; and (4) 1ncome which. in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1972
...guardian of an it . 1.641(aH> faat which 1* to be he'.d or distributed s the court rnnv direct: (3) Income received by estates of deceased persons during the period of administration or settlement of tbe estate; and (4) Income which. In the discretion of the fiduciary, may be either distributed to...
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