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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. "
Revised Administrative Code of the Philippine Islands, 1934: Supplemental ... - Página 380
por Philippines - 1945 - 995 páginas
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1950
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Journal of the House of Representatives of the State of Michigan, Volumen1

Michigan. Legislature. House of Representatives - 1929 - 786 páginas
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Cases Decided in the Court of Claims of the United States, Volumen65

United States. Court of Claims - 1925 - 828 páginas
...surtax upon the total net income referred to in section 1. Section 2 (b) of the said act provides: " 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 of...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 páginas
...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...
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The Federal Reporter

1926 - 1144 páginas
...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 of tho estate ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or...
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1955 - 1080 páginas
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 páginas
...TAX LAW Income of Estates dividend shall be considered income, to the amount of its cash value. (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...
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The Federal Income Tax Law and Estate Tax Law of September 8, 1916: With ...

United States - 1917 - 102 páginas
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The War Revenue Act of 1917 Including the War Income Tax and the War Excess ...

Equitable Trust Company of New York - 1917 - 174 páginas
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 196 páginas
...carried on for gain or profit, or gains or profits and income derived from any source whatever" (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...
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