 | Philippines - Law - 1986 - 492 pages
...premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the . contract or upon surrender of the contract. (3) Gifts, bequests, and devises. — The value of property acquired by... | |
 | George Fox Tucker - Income tax - 1913 - 296 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. The design of this paragraph is undoubtedly... | |
 | Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose... | |
 | United States - Customs administration - 1913 - 454 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose... | |
 | Downing, R. F., & co - Tariff - 1913 - 686 pages
...from but not the value of property acquired by gift, bequest, devise, or deseent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose... | |
 | United States - Tariff - 1913 - 660 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Prmnded, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose... | |
 | Charles William Gerstenberg, Thomas Welburn Hughes - Commercial law - 1914 - 574 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose... | |
 | United States - Law - 1914 - 1382 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. (38 Stat. 167.) Provisions for claiming exemptions... | |
 | Henry M. Foote, Robert John Tracewell - Income tax - 1914 - 88 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose... | |
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The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during... 
