| New York (State) - 1920 - 1190 pàgines
...trust for the benefit of unborn or unascertained persons. or persons with contingent interests; or (c) for an estate or trust the income of which is held for future distribution under H Formerly •' paragraph." 12 Words " and e " new. 18 Words " and in the case of any income of an... | |
| United States. Court of Claims, Audrey Bernhardt - 1962 - 784 pàgines
...of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust. Section 142 of the Internal Revenue Code of 1939 requires returns from every fiduciary 6 (except a... | |
| United States. Department of Justice - 1922 - 710 pàgines
...for the benefit of unborn or unascertained persons or persons with contingent interests ; "(3) Income held for future distribution under the terms of the will or trust ; and "(4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular... | |
| Harris, Forbes & Co., New York - 1917 - 170 pàgines
...for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
| Frank A. North - 1917 - 164 pàgines
...for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
| National Bank of Commerce in New York - 1917 - 182 pàgines
...for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
| Joseph Jay Scott - 1917 - 386 pàgines
...for the benefit of unborn or unascertained persons, or persons with conting-ent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed." Any estate coming within the above provision must make a return just as an... | |
| George Edwin Holmes - 1917 - 690 pàgines
...for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust," shall' be subject to the normal and additional tax and be taxed to the estate, "the tax in each instance,... | |
| National Bank of Commerce in New York - 1917 - 180 pàgines
...for the benefit of unborn or unascertained persons, or persons with contingent interests, arid income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
| Savings Union Bank and Trust Company - 1917 - 88 pàgines
...for the benefit of unborn or unascertained persons, or persons with contingent interests and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
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