(4)In computing the total income of any previous year under this section, any income of the estate of that previous year distributed to, or applied to the benefit of, any specific legatee of the estate during that previous year shall be excluded; but the income so excluded shall be included in the total income of the previous year of such specific legatee.Explanation. - In this section, "executor" includes an administrator or other person administering the estate of a deceased person.
