 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...trust for the benefit of unborn or unascertained persons, or persons with contingent interests, [3] 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... | |
 | John F. Sherwood - 1925 - 206 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 collected... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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 collected... | |
 | United States. Internal Revenue Service - 1926 - 620 páginas
...These cases are concerned with the income described under the fourth paragraph, which is as follows: (4) Income which is to be distributed to the beneficiaries periodically, whether or not at regualr intervals and the income collected by a guardian of an infant, to be held or distributed as... | |
 | 1926 - 1132 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 riodically, whether or not at income... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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. Congress. House. Committee on Ways and Means - 1927 - 1032 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 "(4) Ircrme which is to be distributed to the beneficiaries periodically, whether or not at regular intervals,... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 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 "(4) Irccme which is to be distributed to the beneficiaries periodically, whether or not at regular intervals,... | |
 | United States. Bureau of Internal Revenue - 1927 - 502 páginas
...corpus. Held, that such dividends were not distributable income to the life tenants but constituted income held for future distribution under the terms of the will or trust and as such are taxable to the trustee, SM 5245: CB Vl-2652 REVENUE ACT OF 1921. Where the United States... | |
 | Charles Alison Scully - 1927 - 112 páginas
...in trust for the benefit of unborn or unascertained persons or persons with contingent interests ; income held for future distribution under the terms of the will or trust" should be taxable to the trustee and not to the beneficiary or to the donor. It is quite clear that... | |
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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... 
