 | United States. Department of Justice - 1922 - 710 pages
...the authority of any State or Territory * * *." (40 Stat. 1067.) Section 219 (a) (40 Stat. 1071) is: "That the tax imposed by sections 210 and 211 shall...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... | |
 | 1926 - 1144 pages
...(40 Stat. 1057-1096, c. 18) and 1921 (42 Stat. 246), are set forth in parallel columns: Act of 1921. Sec. 219. (a) That the tax imposed by sections 210...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... | |
 | 1928 - 1130 pages
...or for 1921. Section 219 of the Revenue Acts of 1918 and 1921 (Сотр. St. § 6336y8ii) provides: "(a) That the tax imposed by sections 210 and 211...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... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...(Art. 1504.) How Estates and Trusts Are Taxed Rates of tax. — LAW. Section 219. (a) That the tax4 imposed by sections 210 and 211 shall apply to the...or of any kind of property held in trust, including — 3As to Massachusetts trusts, see page 93, footnote 32. 'The tax referred to is the normal tax and... | |
 | George Edwin Holmes - 1919 - 1052 pages
...corporation at the close of its taxable year in proportion to their respective shares. ESTATES AND TRUSTS Sec. 219. (a) That the tax imposed by sections 210...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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...shares. Estates and Trusts Subject to Normal and Surtax Fiduciary to Make Return Estates and Trusts. Sec. 219. (a) That the tax imposed by sections 210...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... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...proportion to their respective shares. ESTATES AND TRUSTS SBC. 219.(a) That the tax imposed by section 210 and 211 shall apply to the income of estates or...any kind of property held in trust , including— (1) Income received by estates of deceased persons during the period of administration or settlement... | |
 | George Edwin Holmes - 1919 - 1048 pages
...their respective shares. ESTATES AND TRUSTS Sec. 219. (a) That the tax in1pose>l by sections L'lu ami 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... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...allowed only to the individual partners. § 365. Estates and trusts. 1. The tax imposed by this article shall apply to the income of estates or of any kind of property held in trust, including: a. Income received by estates of deceased persons during the period of administration or settlement... | |
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TAX. (a) Application of tax. — The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust... 
