Income from successions, trusts or gifts devolved on dependent children before it CAN BE USED for their maintenance is excluded.
The EXEMPTION CEASES as soon as the children can avail themselves of the income or require that it be remitted to them in a form that will enable them to contribute to their maintenance.
This rule exists because wills and gifts often specify that the persons may not avail themselves of the capital bequeathed or given or income arising therefrom until they have met a condition, which is generally based on their age.
As soon as the capacity for use by the child personally or by the executor, trustee or tutor exists, the income must be considered in its entirety.