 Income accumulated or held for future distributions under the terms of the will or trust; (2) 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...  Comparison of the Revenue Acts of 1936 and 1938 - Página 138por United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 páginasVisualização integral - Acerca deste livro
 | United States. Congress. House. Committee on Rules - 1932 - 128 páginas
...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...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 beneficiary... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...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. Internal Revenue Service - 1939 - 636 páginas
...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. Board of Tax Appeals - 1942 - 1324 páginas
...year which Is to be distributed currently b; the fiduciary to the beneficiaries, and tbe amount of the Income collected by a guardian of an Infant which Is to be held or distributed as the conrt may direct, but tbe amount so aUowed as a deduction shall be included In computing the net Income... | |
 | United States. Tax Court - 1943 - 1262 páginas
...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 tlie amount so allowed as a deduction shall be included In computing the net income of the beneficiaries... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...income accumulated or held for future distribution under the terms of the will or trust; Sec. 161. (a) ld be disallowed under section 24 (b). Sec. 24. (d) Holders of life tfudc corporation)) ouch corpora tiono — (including the "parent oor parution") ohall be deemed to... | |
 | Philippines - 1945 - 1064 páginas
...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 - 1945 - 350 páginas
...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 pers'ons during...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 beneficiary... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...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...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... | |
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