 (a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including. • • • "(2) Income accumulated in trust for the benefit of unborn or unascertained  The Federal Reporter - Halaman 461928Tampilan utuh - Tentang buku ini
 | United States. Supreme Court - 1934 - 812 halaman
...Act of 1924, c. 234, 43 Stat. 253, 275: Sec. 219. (a) The tax imposed by Parts I,and II of this title shall apply to the income of estates or of any kind...property held in trust, including— . . . (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by... | |
 | National City Company, United States - 1919 - 104 halaman
...and Trusts. 93. Sec. 219. (a) That the tax imposed by Sections 210 (par. 40-42) and 211 (par. 43-44) shall apply to the income of estates or of any kind of property held in trust, including— 94. (1) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Puerto Rico - 1919 - 908 halaman
...at the source. Estates and Trusts. Section 12.—That the tax imposed by Section 3 and 4 of this Act shall apply to the income of estates or of any kind of property held in trust, including— (a) Income received by estates of persons deceased during thr period of administration or of liquidation... | |
 | Irving National Bank, New York - 1920 - 150 halaman
...the close of its taxable year in proportion to their respective shares. Estates and Trusts. Sec. 219. (a) That the tax imposed by sections 210 and 211 shall...of any kind of property held in trust, including— (1) Income received by estates of deceased persons during the period of administration or settlement... | |
 | 1920 - 36 halaman
...that would be payable to each. ESTATES AND TRUSTS Both the normal and surtax imposed on individuals 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 the period of administration or settlement... | |
 | United States - 1920 - 1070 halaman
...proportion to their respective shares. SEC. 219. (a) That the tax imposed by sections 210 Esthtss and and 211 shall apply to the income of estates or of any trusts. kind of property held in trust, including(1) Income received by estates of deceased persons... | |
 | Rex Frye - 1921 - 350 halaman
...such corporation at the close of its taxable year in proportion to their respective shares. SEC. 219. (a) That the tax imposed by sections 210 and 211 shall...any kind of property held in trust, including—• (1) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Irving National Bank, New York - 1921 - 140 halaman
...stockholder or individual. Q. To what income of estates and trusts does the tax apply? A. The tax applies to the income of estates or of any kind of property held in trust, including: (a) Income received by estates of deceased persons during the period of administration or settlement... | |
 | United States. Internal Revenue Service - 1921 - 348 halaman
...applicable to that year. See section 206 of the statute and article 1641. ESTATES AND TRUSTS. SKC. 219. (a) That the tax imposed by sections 210 and 211 shall apply to the Income ot estates or of any kind of property held in trust. Including— (1) Income received by estates of... | |
 | United States - 1922 - 1028 halaman
...provided in clause (1) of subdivision (c) of section 205 of this Act. SEC. 219. Estates and trusts, (a) That the tax imposed by sections 210 and 211 shall...or of any kind of property held in trust, including — (1) Income received by estates of deceased persons during the period of administration or settlement... | |
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