 | Income tax - 1942 - 1140 pages
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 | United States. Internal Revenue Service - Taxation - 1939 - 636 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... | |
 | Income tax - 1949 - 832 pages
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 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 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... | |
 | Philippines - Administrative law - 1945 - 1064 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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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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. 
