 | 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 - 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... | |
 | 1926 - 1144 pages
...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 any kind...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
...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... | |
 | National Bank of Commerce in New York - 1917 - 196 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... | |
 | 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... | |
 | 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... | |
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That the tax imposed by sections 210 and 211 m shall apply to the income of estates or of any kind of property held in trust... 
