 Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.  Income Tax: Law and Accounting - Page 131by Godfrey Nicholas Nelson - 1917 - 205 pagesFull view - About this book
 | United States. Congress. House. Committee on Rules - 1932 - 132 pages
...grantor or its beneficiaries. Section 162 of the revenue act of 1928 states : " In the case of incomes received by estates of deceased persons during the...period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the... | |
 | United States. Congress. House. Committee on Rules - 1932 - 128 pages
...grantor or its beneficiaries. Section 162 of the revenue act of 1928 states : " In the case of incomes received by estates of deceased persons during the...period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may he either distributed to the... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...collected by a guardian of an Infant which is to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during...period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | 1940 - 1806 pages
...under subsection (c) of this section in the same or any succeeding taxable year; (c) In the case of Income received by estates of deceased persons during...period of administration or settlement of the estate, and In the case of Income which, In the discretion of the fiduciary, may be either distributed to the... | |
 | 1941 - 1688 pages
...collected by a guardian of an Infant which Is to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during...period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | United States - 1953 - 1744 pages
...collected by a guardian of an infant which is to be held or distributed as the court may direct; (3) except in and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...under subsection (c) of this section in the same or any succeeding taxable year; (c) In the case of income received by estates of deceased persons during...period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...collected by a guardian of an infant which is to be held or distributed as the court may direct ; (3) Income received by estates of deceased persons during...period of administration or settlement of the estate ; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...Taxable Years Taxable Tears Beginning in 1943 Beginning in 1942 Beginning in 1941. Sec. 161. (a) (3) Income received by estates of deceased persons during...period of administration or settlement of the estate; and Sec. 161. (a) (4) Income which, in the discretion of the fiduciary, may be either distributed to... | |
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