| United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured ; (2) The amount received by the insured as a return of...in the contract or upon surrender of the contract; (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property... | |
| Philippines - Internal revenue law - 1921 - 124 pages
...EXEMPT BY LAW. SEC. 4. The following incomes shall be exempt from the provisions of this law : (£>) The amount received by the insured, as a return of...in the contract or upon surrender of the contract. (c) The value of property acquired by gift, bequest, devise, or descent ; but the income from such... | |
| National Tax Association - Corporations - 1921 - 76 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured ; (b) The amount received by the insured as a return of...in the contract or upon surrender of the contract; (c) The value of property acquired by gift, bequest, devise or descent (but the income from such property... | |
| New York (State) - Taxation - 1921 - 324 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured. b. The amount received by the insured as a return of...in the contract or upon surrender of the contract. c. The value of property acquired by gift, bequest, devise or descent (but the income from such property... | |
| National City Company - Income tax - 1921 - 104 pages
...this title: 58 (1) The proceeds of life insurance policies paid upon the death of the insured; 59 (2) The amount received by the insured as a return of...in the contract or upon surrender of the contract; 60 (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such... | |
| Alzada Comstock - Business & Economics - 1921 - 260 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured; (b) The amount received by the insured as a return of...in the contract or upon surrender of the contract; (c) The value of property acquired by gift, bequest, devise or descent (but the income from such property... | |
| United States - Law - 1921 - 642 pages
...(1) The proceeds of life insurance policies paid upon the death of the insured; Returns under in- (2) The amount received by the insured as a return of premium or surance contracts. ^ '. . , . . . . •>•,., . , ' premiums paid by mm under life insurance, endowment,... | |
| John Harold Sears - Taxation - 1922 - 732 pages
...exemption is allowed for dependents, as provided in the federal income tax law. Exempt income. — "The proceeds of life insurance policies paid to individual...maturity of the term mentioned in the contract or upon the surrender of the contract; the value of property acquired by gift, bequest, devise or descent;... | |
| United States - Law - 1922 - 756 pages
...under this title: (1) The proceeds of life insurance policies paid upon the death of the insured; (2) The amount received by the insured 'as a return of...in the contract or upon surrender of the contract; (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property... | |
| James Hinton Pou - Corporation law - 1922 - 1032 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured. (b) The amount received by the insured as a return of...in the contract or upon surrender of the contract. (d) Interest upon the obligations of the United States or its possessions, or of the state of North... | |
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