...their estates and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn...persons or persons with contingent interests, and income held for 358 — 28— C C— vol.. «5 1!> Opinion of the Court future distribution under the terms...

...rates: * * *." (Here follow the rates.) "SEC. 219. (a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including — * * * * * * * "(4) Income which is to be distributed to the beneficiaries periodically, whether...

...estates and trusts. Section 161 (a) under that supplement provides : The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, * * * and Section 162 provides: The net income of the estate or trust shall be computed in the same...

...Acts. Section 219 (a) of the Act of 1918 is as follows : "That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind...property held in trust, including — " (1) Income received by estates of deceased persons during the period of administration or settlement of the estate...

...paid or permanently set aside Act of 1918. Sec. 219. (a) That the tax imposed by sections 210 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 the period of administration or settlement of the estate...

...1918 and 1921 (Сотр. St. § 6336y8ii) provides: "(a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including. • • • "(2) Income accumulated in trust for the benefit of unborn or unascertained persons. •...

...act (Сотр. St. Ann. Supp. 1919, §§ 633бу8е, 633бУ8ее) upon the net income of individuals apply to the income of estates or of any kind of property held in trust, and then describes, in four paragraphs, under subdivision (a), the income which may be taxed. These...

...in separate sections, under the heading "Estates and Trusts," to provide that the tax imposed upon individuals shall apply to the income of estates or of any kind 1 Revenue Act of 1916, 39 Stat. 756, § 2 (a) (b) ; Revenue Act of 1918, 40 Stat. 1057, § 213 (a),...

...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose...

...taxation under laws other than this act. bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose...