 | United States - Law - 1953 - 1744 pages
...inheritances. The value of property acquired by gift, bequest, devise, or inheritance. There shall tions made by a corporation, which was classified...personal service corporation under the provisions §22 Page 3285 22 or distribution thereof is to be made at Intervals, to the extent that it is paid... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...or inheritance (but the income ffom ouch property nhall Ъо included in grooo income). There shall not be excluded from gross income under this paragraph,...such income. For the purposes of this paragraph, if, tinder the terms of the gift, bequest, devise or inheritance, payment, crediting, or distribution thereof... | |
 | Administrative law - 1968 - 1618 pages
...from gross Income — (1) The Income from any property referred to In subsection (a): or (2) Where the gift, bequest, devise, or Inheritance Is of Income from property, the amount of such Income. Where, under the terms of the gift, bequest, devise, or Inheritance, the payment, creditIng, or distribution... | |
 | Administrative law - 1969 - 710 pages
...from gross Income — (1) The income from any property referred to in subsection (a); or (2) Where the gift, bequest, devise, or inheritance is of Income from property, the amount of such Income. Where, under the terms of the gift, bequest, devise, or Inheritance, the payment, crediting, or distribution... | |
 | Administrative law - 1970 - 750 pages
...exclude from gross income— (1) The income from any property referred to in subsection (a); or (2) Where the gift, bequest, devise, or inheritance is of income from property, the amount of such income. Where, under the terms of the gift, bequest, devise, or inheritance, the payment, crediting, or distribution... | |
 | Administrative law - 1971 - 1474 pages
...from gross Income — (1) The Income from any property referred to In subsection (a); or (2) Where the gift, bequest, devise, or Inheritance Is of Income from property, the amount of such Income. Where, under the terms of the gift, bequest, devise, or Inheritance, the payment, creditIng, or distribution... | |
 | Administrative law - 1971 - 744 pages
...from gross Income — (1) The income from any property referred to In subsection (a); or (2) Where the gift, bequest, devise, or Inheritance Is of Income from property, the amount of such Income. Where, under the terms of the gift, bequest, devise, or inheritance, the payment, creditIng, or distribution... | |
 | United States. Congress. House. Committee on Ways and Means - Old age pensions - 1953 - 1050 pages
...INHERITANCES. — The value of property acquired by gift, bequest, devise, or Inheritance. There shall not be excluded from gross Income under this paragraph,...intervals, to the extent that It is paid or credited or to he distributed out of Income from property, it shall be considered a gift, bequest, devise, or Inheritance... | |
 | United States. Tax Court - Government publications - 1989 - 1186 pages
...exclude from gross incomeID the income from any property referred to in subsection (a); or (2) where the gift, bequest, devise, or inheritance is of income from property, the amount of such income. Where, under the terms of the gift, bequest, devise, or inheritance, the payment, crediting, or distribution... | |
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Intervals, then, to the extent that It Is paid or credited or to be distributed out of Income from property, it shall be... 
