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" 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 the term or at the maturity of the term mentioned in the contract or upon surrender of the contract... "
Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ... - Page 226
by George Edwin Holmes - 1917 - 658 pages
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...life insurance policies paid to individual bene- d¿ anoe "* ficiaries upon the death of the insured; the amount received by the insured, as a return of...maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but...
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Official Gazette, Volume 82, Issues 30-32

Philippines - Law - 1986 - 492 pages
...Amount received by insured as return of premium. — The amount received by the insured, as a return of premiums paid by him under life insurance, endowment,...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...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - Income tax - 1913 - 296 pages
...the insured on life insurance, endowment or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon the surrender of contract — all of which shall not be included as income under this law — but this shall not be...
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Salaries, Rents, Etc. and the Income Tax: A Review and Copy of the Treasury ...

Old Colony Trust Company (Boston, Mass.) - 1913 - 24 pages
...insurance, endowment nOj withhel or annuity contracts, upon the return thereof to the a^ Source insured at the maturity of the term mentioned in the contract, or upon the surrender of contract — all of which shall not be included as income under this law — but this shall not be...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - Customs administration - 1913 - 458 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - Income tax - 1913 - 292 pages
...insured on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - Tariff - 1913 - 686 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - Tariff - 1913 - 160 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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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