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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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1975
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (d) 1ncome received by estates of deceased persons during the...period of administration or settlement of the estate; and te) 1ncome which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Code of Federal Regulations

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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1973
...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

Administrative law - 1968
...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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Code of Federal Regulations

Administrative law - 1967
...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 - 1970
...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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Changing the Situs of a Trust

Robert A. Hendrickson, Neal R. Silverman - Law - 2017 - 624 pages
...and with respect 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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Corporation - Partnership - Fiduciary; 2007: Filled-in Tax Return Forms

CCH - Business & Economics - 2007 - 164 pages
...collected by a guardian of an infant that 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 that, in the discretion of the fiduciary, may either be distributed to the beneficiaries...
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Federal Income Taxes of Decedents, Estates and Trusts

CCH Editorial Staff Publication
...collected by a guardian of an infant that is to be held or distributed as the court may direct; 4. Income received by estates of deceased persons during...period of administration or settlement of the estate; and 5. Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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Income Tax Regulations: Winter 2008 Edition

CCH Tax Law Editors - Business & Economics - 2008 - 1170 pages
...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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