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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... "
Reports of the U.S. Board of Tax Appeals - Página 859
por United States. Board of Tax Appeals - 1927
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 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...
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The Chicago Daily News Almanac and Year Book for ...

1920 - 1042 páginas
...accumulated in trust for the benefit of unborn or unascertained persons or persona with contingent interests; (3) Income held for future distribution under the...periodically, whether or not at regular intervals, and ihe income collected by a guardian of an infant to be held or distributed as the court may direct....
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Trust Companies, Volumen32

1921 - 734 páginas
...Board, dated October 6. 1920. ¡l to lt. (3) Income held for future distribution under the terms of the trust; and . (4) Income which is to be distributed...periodically, whether or not at regular intervals. "(b) The fiduciary shall be responsible for making the return of income for 'the trust for which he...
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Trust Companies, Volumen28

1919 - 812 páginas
...contingent interests ; (3) income held for future distribution under the terms of a will or trust; (4) income which is to be distributed to the beneficiaries...periodically, whether or not at regular intervals; (5) income collected by the guardian of an infant to be held or distributed as the court may direct;...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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...
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The Code of Federal Regulations of the United States of America ..., Libro 2

1940 - 1806 páginas
...of unborn or unascertained persons or persons with contingent Interests, and Income accumulated or U0 (2) Income which Is to be distributed currently by the fiduciary to the beneficiaries, and Income collected...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 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) 1ncome which is to be distributed currently by the fiduciary to the beneficiaries, and income...
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The Code of Federal Regulations of the United States of America ..., Libro 2

1941 - 1688 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...
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United States Code, Volumen3

United States - 1953 - 1744 páginas
...of unborn or unascertained persons or persons with contingent interests, and income accumulated or red such power) , to alter, amend, revoke, or terminate, or where Page 3418 (2) Income which Is to be distributed currently by the fiduciary to the beneficiaries, and...
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Treasury Decisions Under Internal Revenue Laws of ..., Volumen18,Temas2277-2428

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1919 - 622 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...
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