 ... (1) income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...  Reports of the U.S. Board of Tax Appeals - Page 471by United States. Board of Tax Appeals - 1926Full view - About this book
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...article shall apply 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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...income is made by the beneficiary. 57. Certain instances in which the tax is paid by the fiduciary are (1) Income received by estates of deceased persons during the period of administration or settlement ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons; (3) Income held... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...the purpose of taxation, the income of estates and trusts may be divided into the following classes : (1) Income received by estates of deceased persons during the period of administration or settlement ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons, or persons with... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...the tax upon which is imposed upon the estate or trust and paid by the fiduciary, consisting of: (a) Income received by estates of deceased persons during the period of administration or settlement, except as provided in "f" below; (b) Income accumulated in trust for the benefit of unborn or unascertained... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...upon which is imposed upon the estate or trust and the tax paid by the fiduciary, consisting of (a) Income received by estates of deceased persons during the period of administration or settlement except as provided in "f " below ; (b) Income accumulated in trust for the benefit of unborn or unascertained... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...building csin not !»• deemed income accruing in the year 1917. (Miller r. Gearin, 258 Fed., 225.) (b) Income received by estates of deceased persons during...period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also such income... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...building cnn not !><• deemed income accruing In the year 1917. (Jliller v. Geurlu, 258 Fed., 225.) (b) Income received by estates of deceased persons during...period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also such income... | |
 | Harris, Forbes & Co., New York - 1920 - 110 pages
...article shall apply 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... | |
 | Income tax - 1920 - 188 pages
...taxable year from sources within the State of New York, as defined in article 401, in the case of: (a) Income received by estates of deceased persons during the period of administration or settlement; (b) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...information, according to the nature of the income constituting the subject of the trust. If the income is (1) received by estates of deceased persons during the period of administration or settlement,81 and not properly paid or credited to any legatee, heir, or other beneficiary during that... | |
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