Accounting for representatives, 648 Due executor, determined by court, 33 Percentage of gross income collected chargeable against income, 656 COMMISSIONER OF INTERNAL REVENUE, FOR Amount of trustees, 457 Alabama, 457 Massachusetts, 457 For those who settle estates, 209-213 Factors involved in making charge, 206 Personal representative, 210 Reasonable, where no statutory, 210 CUSTODIANS-Continued Fees for acting as, 507 For the safekeeping of securities, 507 CUSTODY OF WILL, 34 D D'AMAGES, MEASURE OF, FOR BREACH OF DEATH, Discharge from further liability as Effect on partnership, 166 Income taxes payable to date, 226 Proof of, before transferring stock, Provisions for, in articles of partner- Status of interest at time, 309 DEATH DUTIES (See "Taxes, inherit- DE BONIS NON, ADMINISTRATION, 103 DEBTS (See "Claims") Realization of receivable, in accounting, Debenture BOND, FORM OF TRUST AGRee- MENT, 522 DECEDENT, Closing books of account, 577 Dependents, support of, deductible Non-resident, deductions allowed under Taking over bank account, for ac- Transfers by, in his lifetime, 262 DECLARATION OF TRUST (See "Trust") DEDUCTIONS, Casualty, losses from, 344 Federal estate tax, Administration expenses, 341 Decedent's dependents, support, 345 tax, 343 Exemptions, specific, 346 DEDUCTIONS-Continued Federal estate tax-Continued Net estate, 340 Mortgages, unpaid, 344 Non-resident decedents, 347 Property previously taxed, 346 Semi-public bequests, 345 Income tax, Allowed in determining net income, 241 Losses, 242 State inheritance taxes not, 241 Administration expenses, 278 Litigation, expenses of necessary, 278 DEED OF TRUST (See "Trust") DEFICIENT EXECUTION, CAUSE OF REJEC- Escrow agreements, 514 Meaning, 514 Use, 515 General duties, 516 Use of, 514 Voting trust agreement, 515 |