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" Income accumulated in trust for the benefit 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... "
Taxation in Massachusetts: A Treatise on the Assessment and Collection of ... - Page 470
by Philip Nichols - 1922 - 821 pages
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Public Documents of Massachusetts, Volume 2

Massachusetts - 1933 - 1310 pages
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Public Documents of Massachusetts, Volume 2

Massachusetts - 1835 - 1442 pages
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Acts and Joint and Concurrent Resolutions and Memorials and ..., Volume 1

Arkansas - 1923 - 910 pages
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - 1925 - 828 pages
...their estates and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests, and income held for 358 — 28— C C— vol.. «5 1!> Opinion of the Court future distribution under...
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The Federal Reporter

1926 - 1142 pages
...by estates of deceased persons during the period of administration or settlement of the estate ; (2) Income accumulated in trust for the benefit of unborn...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...
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The Federal Reporter

1945 - 1204 pages
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The Federal Reporter

1928 - 1130 pages
...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. • • • "(b) The fiduciary shall be responsible for making the return of income for the estate...
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Acts and Resolves Passed by the General Court

Massachusetts - 1916 - 824 pages
...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...as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose of facilitating the settlement and distribution of estates held...
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