 | United States. Court of Claims - 1948 - 886 pages
...year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which...to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...interests, and income accumulated or held for future distribution under the terms of the will or trust ; (2) Income which is to be distributed currently by the...to be held or distributed as the court may direct ; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...interests, and income accumulated or held for future distribution under the terms of the will or trust; (2) Income which is to be distributed currently by the...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | John F. Sherwood - 1925 - 206 pages
...interests, and income accumulated or held for future distribution under the terms of the will or trust; (2) Income which is to be distributed currently by the...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...interests, and income accumulated or held for future distribution under the terms of the will or trust ; (2) Income which is to be distributed currently by the...to be held or distributed as the court may direct ; (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...interests, and income accumulated or held for future distribution under the terms of the will or trust; (2) Income which is to be distributed currently by the...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...interests, and income accumulated or held for future distribution under the terms of the will or trust; (2) Income which is to be distributed currently by the...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Eric Louis Kohler - 1927 - 618 pages
...interests, and income accumulated or held for future distribution under the terms of the will or trust; (2) Income which is to be distributed currently by the...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...year which s to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which...to be held or distributed as the court may direct ; (3) in the case of income received by estates of deceased persons during the period of administration... | |
 | United States - 1928 - 1164 pages
...interests, and Income accumulated or held for future distribution under the terms the will or trust; "(2) Income which is to be distributed currently by the...to be held or distributed as the court may direct; "(3) Income received by estates of deceased persons during the period of administration or settlement... | |
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Income which Is to be distributed currently by the fiduciary to the beneficiaries, and Income collected by a guardian of an Infant which Is to be held or distributed as the court may direct... 
