accumulation

Increase by growth or addition. Rents and profits accumulating under directions in deed or will, such as prompted the enactment of statutes like the Thellusson Act. 41 Am J1st Perp § 44. As the word appears in a community property statute which provides that the earnings and "accumulations" of the wife, while she is living separate from her husband, shall be her separate property, it means any property acquired and retained by her without regard to the means by which it was obtained. 15 Am J2d Community Prop § 37. "When an executor or other trustee masses the rents, dividends, or other income which he receives, treats it as capital, invests it, makes new capital of the income therefrom, invests that, and so oil, he is said to accumulate the fund, and the capital and accrued income procured constitute accumulations." See Webb v Webb, 340 Ill 407, 172 NE 730, 71 ALR 404. See accretion; cumulative; rule against accumulations.