 | 1924 - 1022 pages
...provision of the Federal Revenue Act has reference to insurance trusts, and in general provides that where the income of a trust is or may be applied to the...policies of Insurance on the life of the grantor, whether payable to the estate or otherwise, the income of the trust or such part thereof shall be included... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...the trust, be distributed to the grantor or be held or accumulated for future distribution to him, or where any part of the income of a trust is or may...be applied to the payment of premiums upon policies ' if insurance on the life of the grantor, whether payable to his estate or otherwise, such part of... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...be held or accumulated for future distribution to him ; and (3) Where any part of the income of the trust is or may be applied to the payment of premiums upon policj.es of insurance on the life of the grantor, other than policies irrevocably payable for the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...be held or accumulated for future distribution to him; and (3) Where any part of the income of the trust is or may be applied to the payment of premiums upon policies of insurarice on the life of the grantor, other than policies irrevocably payable for the purposes and... | |
 | Harry James Loman - 1927 - 280 pages
...been largely removed. The 1924 and 1926 laws provide that where any part of the income of a trust is applied to the payment of premiums upon policies of insurance on the life of the grantor such part of the income of the trust shall be included in computing the net income of the grantor except... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...be held or accumulated for future distribution to him ; and (3) Where any part of the income of the trust is or may be applied to the payment of premiums...policies of insurance on the life of the grantor, other than policies irrevocably payable for the purposes and in the manner specified in section 23... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...shall be included in computing the net income of the grantor. SBC. 167. INCOME FOR BENEFIT OF GRANTOR. applied to the payment of premiums upon policies of...of Insurance Irrevocably payable for the purposes nnd In the manner specified in section 23 (n), relating to the so-called "charitable contribution"... | |
 | 1924 - 1040 pages
...grantor or be hi-'ld or accumulated for future distribution to him, or where any part of the income of я trust is or may be applied to the payment of premiums upon policies of insurance on the life of tho grantor (except policies of influranre irrevocably pavab'e for the purposes and in the mannnr specified... | |
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... of the income of a trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for thp purpose« and In the manner specified in section 23 (n ). relating... 
