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" Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust... "
Laws of the State of New York - Page 107
by New York (State) - 1959
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - 1925 - 828 pages
...estates and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or...unascertained persons or persons with contingent interests, and income held for 358 ā€” 28ā€” C Cā€” vol.. Ā«5 1!> Opinion of the Court future distribution under...
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Massachusetts Income Tax Law

Shawmut Bank of Boston, N.A. - 1916 - 48 pages
...conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn or...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose...
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Department Reports of the Commonwealth of Massachusetts ..., Volume 2

Boston Herald. Bureau of Department Reports - 1916 - 1006 pages
...conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn or...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...income of estates or any kind of property held in trust appears to be likewise taxable, including income accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests ; also income held for future distribution under the terms of a will or trust. In many instances the...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...estates, and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed,...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...held in trust," received during the period of administration or settlement, "including such income accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust," shall be subject to...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...estates, and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests and income held for future distribution under the terms of the will or trust shall be likewise taxed,...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...received by estates of deceased persons during the period of administration or settlement ; (2) Income accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests ; (3) Income held for future distribution under the terms of a will or trust ; (4) Income which is...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...estates, and 32 also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likew;se taxed,...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...estates, and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn or...unascertained persons, or persons with contingent interests, arid income held for future distribution under the terms of the will or trust shall be likewise taxed,...
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