 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 pages
...161. Imposition of Tax. (a) Application of Tax. — The taxes imposed by this chapter upon individuals shall apply to the income of estates or of any kind...of property held in trust, including — (1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent... | |
 | United States. Court of Claims - 1928 - 760 pages
...following 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... | |
 | United States. Court of Claims - 1925 - 828 pages
...surtax upon the total net income referred to in section 1. Section 2 (b) of the said act provides: " Income received by estates of deceased persons during...period of administration or settlement of the estate shall be subject to the normal and additional tax and taxed to their estates and also such income of... | |
 | United States. Court of Claims - 1941 - 708 pages
...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... | |
 | United States. Court of Claims - 1928 - 766 pages
...every individual," and section 219 imposes the same rate of tax upon the income of estates, " including income received by estates of deceased persons " during the period of administration. Section 401 imposes a tax upon " the transfer of the net estate of every decedent " dying after the... | |
 | United States. Department of Justice - 1922 - 710 pages
...* * *." (40 Stat. 1067.) Section 219 (a) (40 Stat. 1071) is: "That the tax imposed by sections 210 and 211 shall apply to the income of estates or of...period of administration or settlement of the estate ;" ******* Subsection (b) (40 Stat. 1071) provides that— " The fiduciary shall be responsible for... | |
 | 1926 - 1144 pages
...are set forth in parallel columns: Act of 1921. Sec. 219. (a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of...during the period of administration or settlement of tho estate ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or... | |
 | 1928 - 1130 pages
...Acts of 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. •... | |
 | 1925 - 1112 pages
...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... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...source whatever. (Amended by Section 1200 of the Act of October 3, 1917.) (b) Of Estates and Trusts. (b) Income received by estates of deceased persons during...period of administration or settlement of the estate, shall be subject to the normal and additional tax and taxed to their estates, and also such income... | |
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That the tax imposed by sections 2 10 and 211 shall apply to the income of estates or of any kind of property held in trust... 
