Trust Companies, Том 38Trust Companies Pub. Association, 1924 |
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accounts administration advertising aggregate American American Bankers Association amount annual appointed assets Assistant Cashier Asst Bank & Trust Bankers Association banks and trust beneficiary bill bonds Boston branch branch banking building cash cent chairman Chicago City Cleveland commercial committee Community Trust corporate directors dividends elected employees estate tax executor Federal Reserve System fiduciary gift tax gifts increase industrial inheritance tax institutions insurance trusts interest investment issue loans Louis ment mortgage National Bank Northern Trust Company organization pany payment Philadelphia preferred stock president rates real estate recent Safe Deposit Savings Bank Seaboard National Bank securities stockholders Street Supreme Court surplus and undivided taxation tion Title & Trust Treasurer Trust & Savings trust business trust department trust funds trust officer trust service undivided profits Union Trust Company United Vice-President York York City
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Страница 179 - 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.
Страница 472 - ... where any part of the income of a trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for...
Страница 18 - ... (3) is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor [except policies of insurance irrevocably payable for the purposes and in the manner specified in section 23 (o), relating to the so-called "charitable contribution...
Страница 620 - Whenever the laws of such State authorize or permit the exercise of any or all of the foregoing powers by State banks, trust companies, or other corporations which compete with national banks, the granting u> and the exercise of such powers by national banks shall not be deemed to be in contravention of State or local law within the meaning of this Act.
Страница 179 - ... (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently...
Страница 179 - ... any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State.
Страница 19 - Here we have the essential matter — not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested or employed, and coming in, being
Страница 787 - ... disturbances, the universal law of almost every nation (which is a kind of secondary law of nature) has either given the dying person a power of continuing his property, by disposing of his possessions by will; or, in case he neglects to dispose of it, or is not permitted to make any disposition at all, the municipal law of the country then steps in, and declares who shall be the successor, representative, or heir of the deceased...
Страница 179 - ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust...
Страница 499 - ... title to any part of the corpus of the trust, then the income of such part of the trust for such taxable year shall be included in computing the net income of the grantor.