 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.  Income Tax Procedure ... - Page 889by Robert Hiester Montgomery - 1919Full view - About this book
 | United States. Court of Claims - 1925 - 828 pages
...Does not include the following items, which shall be exempt from taxation under this title: * * * * * "(3) The value of property acquired by gift, bequest,...from such property shall be included in gross income) * * *." Section 202 (a) provides in part as follows: " That for the purpose of ascertaining the gain... | |
 | United States - 1917 - 706 pages
...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, bequest, devise, or descent (but the income from such property snail be included as income) ; interest upon the obligations of a State or any political subdivision... | |
 | 1925 - 1124 pages
...• • "Sec. 4. The following income shall be exempt from the provisions of this title: • • • The value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income)." [1] Before beginning the consideration of these statutes, it may be said in passing that... | |
 | Philippines - 1986 - 492 pages
...insured, as a return of premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term.... contract or upon surrender of the contract. (3) Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise, or descent;... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...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; the value of property acquired by gift, bequest, devise, or descent... | |
 | United States. Department of the Treasury - 1916 - 804 pages
...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; the value of specific property acquired by gift, bequest, devise, or... | |
 | National Bank of Commerce in New York - 1917 - 182 pages
...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...in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the income from such property... | |
 | National Bank of Commerce in New York - 1917 - 196 pages
...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...in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the income from such property... | |
 | United States, Guaranty Trust Company of New York - 1917 - 142 pages
...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...in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the income from such property... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...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...in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise or descent (but the income from such property... | |
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