 | United States. Court of Claims - 1925 - 828 страница
...surtax upon the total net income referred to in section 1. Section 2 (b) of the said act provides: " Income received by estates of deceased persons during...period of administration or settlement of the estate shall be subject to the normal and additional tax and taxed to their estates and also such income of... | |
 | United States. Court of Claims - 1941 - 708 страница
...161 (a) under that supplement provides : The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, * * * and Section 162 provides: The net income of the estate or trust shall be computed in the same... | |
 | United States. Department of Justice - 1922 - 710 страница
...1067.) Section 219 (a) (40 Stat. 1071) is: "That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including — "(1) Income received by estates of deceased persons during the period of administration or settlement... | |
 | 1928 - 1130 страница
...(Сотр. St. § 6336y8ii) provides: "(a) That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust, including. • • • "(2) Income accumulated in trust for the benefit of unborn or unascertained persons. •... | |
 | 1926 - 1144 страница
...and 211 shall apply to the income of estates or of any kind of property held in trust, including (1) Income received by estates of deceased persons during the period of administration or settlement of tho estate ; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or... | |
 | 1925 - 1112 страница
...(Сотр. St. Ann. Supp. 1919, §§ 633бу8е, 633бУ8ее) upon the net income of individuals apply to the income of estates or of any kind of property held in trust, and then describes, in four paragraphs, under subdivision (a), the income which may be taxed. These... | |
 | Massachusetts - 1916 - 824 страница
...taxation under laws other than this act. bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | Boston Herald. Bureau of Department Reports - 1916 - 1006 страница
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | Shawmut Bank of Boston, N.A. - 1916 - 48 страница
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | Harris, Forbes & Co., New York - 1916 - 140 страница
...The 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...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... | |
| |
That the tax imposed by sections 210 and 211 shall apply to the income of estates or of any kind of property held in trust... 
