 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.  The Federal Reporter - Halaman 1061926Tampilan utuh - Tentang buku ini
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 halaman
...section In the same or any succeeding taxable year ; • Section 162 (c) provides : 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. Court of Claims - 1928 - 764 halaman
...every individual," and section 219 imposes the same rate of tax 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... | |
 | United States. Department of Justice - 1922 - 710 halaman
...211 shall apply 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 ;" ******* Subsection (b) (40 Stat. 1071) provides that— " The fiduciary shall be responsible for... | |
 | Godfrey Nicholas Nelson - 1917 - 218 halaman
...LAW AND ACCOUNTING Income Received by Estates Salary Paid by Stock Bonuses Salaries Money Equivalent "Income received by estates of deceased persons during...normal and additional tax and taxed to their estates." This is true also of income from any kind of property held in trust, including that on accumulated... | |
 | George Edwin Holmes - 1917 - 690 halaman
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "Income received by estates of deceased persons, during...shall be subject to the normal and additional tax," the tax to be assessed against the executor or administrator and paid by the estate, except when the... | |
 | George Edwin Holmes - 1917 - 674 halaman
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "Income received by estates of deceased persons, during...shall be subject to the normal and additional tax," the tax to be assessed against the executor or administrator and paid by the estate, except when the... | |
 | New York (State). Comptroller's Office - 1919 - 24 halaman
...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... | |
 | Joseph Jay Scott - 1917 - 386 halaman
...that apply in the case of individuals. 164.— ESTATE DURING SETTLEMENT. The law provides that the "income received by estates of deceased persons during the period of administration or settlement shall be subject to the normal and additional tax and taxed to the estates." In such a case the estate... | |
 | United States, Guaranty Trust Company of New York - 1918 - 148 halaman
...the return of income derived from other sources. Estates and Trusts Estates in Process of Settlement Income received by estates of deceased persons during...settlement of the estate shall be subject to the normal tax and surtax. Accumulated Income Income from estates or any kind of property held in trust, including... | |
 | George Edwin Holmes - 1919 - 1052 halaman
...Department dated March 4, 1916; ITS 1917, H 576; TD 2289; TD 2231 and TD 1943.) The 1916 Law provided that "income received by estates of deceased persons during...normal and additional tax and taxed to their estates, * *. " (§2 (b).) It has been indicated by the Treasury Department that under the 1916 Law the income... | |
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