Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure ...Ronald Press Company, 1921 - 825 pages |
From inside the book
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Page xvi
... Personal Effects 299. Appraising Patents , Trake - Marks , Copyrights 300. Insurance 301. Valuing Other Property 302. Report of Appraisers PAGE 276 281 291 CHAPTER XXXV CORPUS AND INCOME 303. Corpus and Income Defined xvi CONTENTS.
... Personal Effects 299. Appraising Patents , Trake - Marks , Copyrights 300. Insurance 301. Valuing Other Property 302. Report of Appraisers PAGE 276 281 291 CHAPTER XXXV CORPUS AND INCOME 303. Corpus and Income Defined xvi CONTENTS.
Page xvii
... CORPUS AND INCOME 303. Corpus and Income Defined 304. Distinction Between Principal and Increment 305. Administration of Trust Dependent on a Will 306. Possibilities of Complication 307. Status of Interest Accrued at Tire of Death 308 ...
... CORPUS AND INCOME 303. Corpus and Income Defined 304. Distinction Between Principal and Increment 305. Administration of Trust Dependent on a Will 306. Possibilities of Complication 307. Status of Interest Accrued at Tire of Death 308 ...
Page xxiii
... Corpus from Income Must Be Maintained 555. All Assets Must Be Accounted For 556. Need of Full Explanations of Entries 557. Service of the Public Accountant 558. Choice of the Accountant 559. Extent of His Employment 560. Purpose of Part ...
... Corpus from Income Must Be Maintained 555. All Assets Must Be Accounted For 556. Need of Full Explanations of Entries 557. Service of the Public Accountant 558. Choice of the Accountant 559. Extent of His Employment 560. Purpose of Part ...
Page xxiv
... Corpus from Income Advisable 573. Other Accounts Needed 574. Liabilities 575. Uses of Accounts 576. General Scheme 577. Method of Closing 578. Subdivision of the Inventory Account 579. Summary LXVIII BOOKS TO BE KEPT BY ADMINISTRATORS ...
... Corpus from Income Advisable 573. Other Accounts Needed 574. Liabilities 575. Uses of Accounts 576. General Scheme 577. Method of Closing 578. Subdivision of the Inventory Account 579. Summary LXVIII BOOKS TO BE KEPT BY ADMINISTRATORS ...
Page xxv
... Corpus 633. Credits from the Realization Account 634. Schedule A : Realization of Assets 635. Other Corpus Credits 636. The Income Summary 637. Reconciliation 638. Decree of Distribution 639. Expenses of Accounting 640. Executor's ...
... Corpus 633. Credits from the Realization Account 634. Schedule A : Realization of Assets 635. Other Corpus Credits 636. The Income Summary 637. Reconciliation 638. Decree of Distribution 639. Expenses of Accounting 640. Executor's ...
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Other editions - View all
Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure Thomas Conyngton,H. C. Knapp No preview available - 2018 |
Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure Thomas Conyngton,H C Knapp No preview available - 2022 |
Common terms and phrases
allowed amount appointed assets authority bank or trust beneficiary bond cash cestui que trust CHAPTER charge choses in action claims contest corporation corpus court of equity court of probate create a trust creditors death debts deceased decedent decedent's deducted deposit distribution dividends duty entitled entry erty executed expenses federal fees fiduciary filed give guardian heirs held inheritance taxes interest intestacy intestate inventory investments issue Janet Dawson jurisdiction lawyer legatee letters of administration letters testamentary liable loss matter ment mortgage named necessary paid partnership party payment personal property personal representative personalty petition principal probate court real estate real property realty reason remainderman REVIEW QUESTIONS rule securities sell settlement sold specific legacies statutes surviving partner taxable testator's tion transfer agent transfer tax trust company trust estate trust funds trust property trustee's usually wife witnesses York
Popular passages
Page 715 - Signed sealed published and declared by the said Robert Flint as and for his last will and Testament in the presence of us who at his request and in his presence and in the presence of each other have subscribed our names as witnesses thereto.
Page 242 - ... pursuant to the terms of the will or deed creating the trust...
Page 235 - ... (1) 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...
Page 469 - To grant by special permit to national banks applying therefor, when not in contravention of State or local law, the right to act as trustee, executor, administrator, registrar of stocks and bonds, guardian of estates, assignee, receiver, committee of estates of lunatics, or in any other fiduciary capacity...
Page 335 - ... to the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 352 - If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein, and upon notice from the collector such person shall in like manner make a return as to such part of the gross estate.
Page 469 - Whenever the laws of such State authorize or permit the exercise of any or all of the foregoing powers by State banks, trust companies, or other corporations which compete with national banks, the granting to and the exercise of such powers by national banks shall not be deemed to be in contravention of State or local law within the meaning of this Act.
Page 244 - All persons, In whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control...
Page 728 - California, for which payment well and truly to be made, we bind ourselves, our and each of our heirs, executors and administrators jointly and severally, firmly by these presents.
Page 94 - ... 1. Where the decedent was, at the time of his death, a resident of that county, whether his death happened there or elsewhere.