 | United States. Bureau of Internal Revenue - 1921 - 772 páginas
...estates of deceased persons during the period of administration or settlement of the estate " and " income held for future distribution under the terms of the will or trust." That section also provides that " the net income of the estate or trust shall be computed in the same... | |
 | Rex Frye - 1921 - 350 páginas
...trust for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
 | 1921 - 498 páginas
...trust for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 páginas
...estates of deceased persons during the period of administration or settlement of the estate; . . . (4) Income which is to be distributed to the beneficiaries...periodically, whether or not at regular intervals ... (b) The fiduciary shall be responsible for making the return of income for the estate or trust... | |
 | United States - 1922 - 756 páginas
...accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests: (3) Income held for future distribution under the terms of the will or trust; and (b) The fiduciary shall be responsible for making the return of income for the estate or trust for... | |
 | United States. Supreme Court - 1922 - 668 páginas
...for the benefit of unborn or unascertained persons, or persons with con•B17 tingent interests, and income held for 'future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
 | National Tax Association - 1922 - 604 páginas
...trust for the benefit of untjorn or unascertained persons or persons with contingent interests; (c) Income held for future distribution under the terms of the will or trust; (d) Income which is to be distributed to the beneficiaries periodically, whether or not at regular... | |
 | United States. Supreme Court - 1924 - 1212 páginas
...trust for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust ; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income... | |
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Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust... 
