 | 1957 - 898 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... | |
 | 1969 - 416 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... | |
 | 1972 - 452 pages
...Applied- rently by the fiduciary to the beneficiaries, tion of Tax. — The tax imposed by section 1 and income collected by a guardian of an infant which...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... | |
 | 1939 - 1420 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. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...which is to be distributed currently by the fiduciary to the lieneflciaries, 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... | |
| |
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... 
