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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... "
War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ... - Page 5
by Ewell D. Moore - 1917 - 32 pages
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Income Tax Primer

United States. Internal Revenue Service - Income tax - 1918 - 52 pages
...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 the term or at the maturity or surrender, of the insurance contract. (c) The value of property acquired by gift, bequest, devise,...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - Income tax - 1918 - 144 pages
...as a return of premium Insurance or premiums paid by him under life insurance, endow- "oucie8 ment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift,...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...the insured; (2) The amount received by the insured as a return of premium or premiums paid by turn 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) The value of property acquired by...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 708 pages
...of the insured. b. 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. 630 Appendix II "- — . -•— .* «»v...
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919 - 1476 pages
...the. insured, (c) The amount received by the insured as return of premiums 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 the surrender of the contract, (d) The value of property acquired...
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Special Regulations

United States. War Department - United States - 1919 - 634 pages
...of the insured. 6. 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 the surrender of the contract. c. The value of property acquired...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...the insured ; (2) 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; (3) The value of property acquired by...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...of the insured. b. 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. c. The value o'f property acquired by...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - Taxation - 1919 - 44 pages
...beneficiaries or to the estate of the insured. 2. Amount received by insured as return premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at maturity, or upon surrender of the contract; 3. Value of property acquired by gift, bequest, devise,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...premium received by the insured under life insurance, endowment, or annuity contracts, during thft term, at the maturity of the term, or upon surrender of the contract; Gifts, bequests, devises; income from these is not exempt. Income of foreign governments, derived from...
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