 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir, or other beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir or other beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits... | |
 | Eric Louis Kohler - 1924 - 514 pages
...deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir, or other beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits... | |
 | 1927 - 1150 pages
...deceased person during the period of administration or settlement, there may be deducted the amount of any income properly paid or credited to any legatee, heir, or other beneficiary. Subdivision (d) provides that: "There shall be included in computing the net income of each beneficiary... | |
 | 1925 - 1112 pages
...person during the period of administration or settlement, there may be de-' ducted the amount of any income properly paid or credited to any legatee, heir, or other beneficiary. Subdivision (d) provides that: "There shall be included in computing the net income of each beneficiary... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir or other beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits... | |
 | United States. Board of Tax Appeals - 1926 - 1508 pages
...deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir, or other beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...deceased person during the period of administration or settlement, there may be deducted the amount of any income properly paid or credited to any legatee, heir, or other beneficiary. Subdivision (d) provides that: "There shall be included in computing the net income of each beneficiary... | |
 | Charles Alison Scully - 1927 - 112 pages
...deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir or other beneficiary. In such cases, the estate or trust shall be allowed the same exemptions as are allowed to single persons... | |
 | Virginia - 1928 - 328 pages
...deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir or other beneficiary. In such cases, the estate or trust shall be allowed the same exemption as is allowed to single persons... | |
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... the net income of the estate or trust and shall be paid by the fiduciary, except that in determining the net income of the estate of any deceased person during the period of administration or settlement there may be deducted the amount of any income... 
