 administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction In computing the net Income...  Reports of the Tax Court of the United States - Page 96by United States. Tax Court - 1948Full view - About this book
 | United States. Supreme Court - 1934 - 812 pages
...tax upon " the income of estates or of any kind of property held in trust," and direct that, (b) (2), "There shall be allowed as an additional deduction...or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries,... | |
 | United States - 1922 - 1028 pages
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class described in paragraph (4) of subdivision (a) which, pursuant... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class described in paragraph (4) of subdivision (a) which, pursuant... | |
 | United States - 1924 - 260 pages
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class describee! in paragraph (4) of subdivision (a) which, pursuant... | |
 | 1926 - 1238 pages
..."Sec. 219 (b) (3) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in...beneficiary or accumulated, there shall be allowed as ал additional deduction in computing the net income of the estate or trust the amount of the income... | |
 | United States. Internal Revenue Service - 1926 - 434 pages
...estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the .discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated. (b) Except as otherwise provided in subdivisions (g) and (h), the tax... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...taxable year; (c) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in...or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such year to any legatee, heir,... | |
 | United States - 1928 - 1164 pages
...taxable year; "(3) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and In...of the fiduciary, may be either distributed to the beneuciary or accumulated, there shall be allowed as an additional deduction In computing the net income... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...taxable year; (c) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in...or trust the amount of the income of the estate or trust for ita taxable year which is properly paid or credited during such year to any legatee, heir,... | |
 | United States. Congress. House. Committee on Rules - 1932 - 128 pages
...1928 states: " In the case of incomes received by estates of deceased persons during the period of administration or settlement of the estate, and in...or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such year to any legatee, heir,... | |
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