 | United States. Supreme Court - 1921 - 684 páginas
...to individuals." And § 2 (b) of the Act of September 8, 1916, supra, specifically declares that the "income received by estates of deceased persons during...period of administration or settlement of the estate, . . . or any kind of property held in irust, including such income accumulated in trust for the benefit... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 páginas
...two taxes were severally collected. The Act of 1918, by sections 210. 211. and 219, subjects the net income " received by estates of deceased persons during the period of- administration or settlement" to an income tax measured by fixed percentages thereof; by sections 212 and 219 requires that the net... | |
 | National Tax Association - 1922 - 604 páginas
...and with respect 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 untjorn or unascertained persons or persons with... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 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...period of administration or settlement of the estate; . . . (4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1922 - 840 páginas
...1921.— Decided June 6, 1921. The Revenue Act of 1918, Title II, taxes by fixed percentages the net income "received by estates of deceased persons during the period of administration or settlement," and provides that the net income shall be ascertained by making from the gross income, as denned, certain... | |
 | United States - 1922 - 1028 páginas
...taxable year, for the purpose of the income tax imposed by the Act of February 24, 1919, upon the net income received by estates of deceased persons during the period of administration or settlement, which statute, in this section, makes express provision for the deduction of taxes paid or accrued... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with... | |
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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. 
