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" TAX. (a) Application of tax. — The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, including — (1) Income accumulated in trust for the benefit of unborn or unascertained persons... "
Cases Decided in the Court of Claims of the United States - Halaman 738
oleh United States. Court of Claims - 1943
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 halaman
...Acts. Section 219 (a) of the Act of 1918 is as follows : "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 — " (1) Income received by estates of deceased persons during the period of administration or settlement...
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The Federal Reporter

1926 - 1144 halaman
...paid or permanently set aside Act of 1918. Sec. 219. (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 (1) Income received by estates of deceased persons during the period of administration or settlement...
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The Federal Reporter

1925 - 1112 halaman
...act (Сотр. St. Ann. Supp. 1919, §§ 633бу8е, 633бУ8ее) upon the net income of individuals apply to the income of estates or of any kind of property held in trust, and then describes, in four paragraphs, under subdivision (a), the income which may be taxed. These...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 309

United States. Supreme Court - 1940 - 828 halaman
...and, in separate sections, under the heading "Estates and Trusts," to provide that the tax imposed upon individuals shall apply to the income of estates or of any kind 1 Revenue Act of 1916, 39 Stat. 756, § 2 (a) (b) ; Revenue Act of 1918, 40 Stat. 1057, § 213 (a),...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 halaman
...allowed only to the individual partners. § 365. Estates and trusts. 1. The tax imposed by this 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 the period of administration or settlement...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 halaman
...their respective shares. ESTATES AND TRUSTS SBC. 219.(a) That the tax imposed by section 210 and 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 the period of administration or settlement...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 halaman
...allowed only to the individual partners. § 365. Estates and trusts. 1. The tax imposed by this 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 the period of administration or settlement...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 halaman
...respective shares. ESTATES AND TRUSTS Sec. 219. (a) That the tax in1pose>l by sections L'lu ami 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 the period of administration or settlement...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 halaman
...Fiduciary to Make Return Estates and Trusts. Sec. 219. (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 — (1) Income received by estates of deceased persons during the period of administration or settlement...
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