 | United States. Department of Justice - 1922 - 710 páginas
...Acts. Section 219 (a) of the Act of 1918 is as follows : "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... | |
 | 1926 - 1144 páginas
...paid or permanently set aside Act of 1918. Sec. 219. (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 (1) Income received by estates of deceased persons during the period of administration or settlement... | |
 | 1925 - 1112 páginas
...act (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... | |
 | United States. Supreme Court - 1940 - 828 páginas
...and, in separate sections, under the heading "Estates and Trusts," to provide that the tax imposed upon individuals shall apply to the income of estates or of any kind 1 Revenue Act of 1916, 39 Stat. 756, § 2 (a) (b) ; Revenue Act of 1918, 40 Stat. 1057, § 213 (a),... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 páginas
...allowed only to the individual partners. § 365. Estates and trusts. 1. The tax imposed by this article shall apply to the income of estates or of any kind of property held in trust, including : a. Income received by estates of .deceased persons during the period of administration or settlement... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...their respective shares. ESTATES AND TRUSTS SBC. 219.(a) That the tax imposed by section 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... | |
 | Henry Montefiore Powell - 1919 - 708 páginas
...allowed only to the individual partners. § 365. Estates and trusts. 1. The tax imposed by this article shall apply to the income of estates or of any kind of property held in trust, including: a. Income received by estates of deceased persons during the period of administration or settlement... | |
 | National City Company, United States - 1919 - 104 páginas
...AND TRUSTS. 93. SEC. 219. (a) That the tax imposed by Sections 210 (par. 40-42) and 211 (par. 43-44) shall apply to the income of estates or of any kind of property held in trust, including — 94. (1) Income received by estates of deceased persons during the period of administration or settlement... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...respective shares. ESTATES AND TRUSTS Sec. 219. (a) That the tax in1pose>l by sections L'lu ami 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... | |
 | Harris, Forbes & co., New York - 1919 - 164 páginas
...Fiduciary to Make Return Estates and Trusts. Sec. 219. (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 — (1) Income received by estates of deceased persons during the period of administration or settlement... | |
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TAX. (a) Application of tax. — The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, including — (1) Income accumulated in trust for the benefit of unborn or unascertained persons... 
