 | 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. Department of Justice - 1922 - 710 pages
...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...period of administration or settlement of the estate ;" ******* Subsection (b) (40 Stat. 1071) provides that— " The fiduciary shall be responsible for... | |
 | 1926 - 1144 pages
...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 tho estate ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or... | |
 | Godfrey Nicholas Nelson - 1917 - 218 pages
...TAX LAW Income of Estates dividend shall be considered income, to the amount of its cash value. (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... | |
 | 1917 - 194 pages
...carried on for gain or profit, or gains or profits and income derived from any source whatever" (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... | |
 | George Edwin Holmes - 1917 - 674 pages
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "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," the tax to be assessed against the executor or... | |
 | Frank A. North - 1917 - 164 pages
...insurance company, which stock dividend shall be considered income, to the amount of its cash value. (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... | |
 | National Bank of Commerce in New York - 1917 - 182 pages
...profit, or gains or profits and income derived from any source whatever." andomreu8°fs,eta*taebie (&) 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... | |
 | 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... | |
 | George Edwin Holmes - 1917 - 690 pages
...Law discussed in the following paragraphs. INCOME RECEIVED DURING SETTLEMENT OF DECEDENT'S ESTATE. "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," the tax to be assessed against the executor or... | |
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Income received by 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. 
