 | Philippines - 1986 - 492 pages
...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) Gifts, bequests, and devises. — The value of property acquired by... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 24 pages
...life 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...companies from withholding and paying the normal tax of 1 per cent, on interest paid by insurance companies to beneficiaries of policies when said interest... | |
 | Downing, R. F., & co - 1913 - 686 pages
...from but not the value of property acquired by gift, bequest, devise, or deseent: Provided, That the proceeds of life insurance policies paid upon 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... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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... | |
 | United States - 1913 - 454 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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... | |
 | George Fox Tucker - 1913 - 296 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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... | |
 | United States - 1913 - 660 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Prmnded, That the proceeds of life insurance policies paid upon 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... | |
 | United States. Office of Commissioner of Internal Revenue - 1914 - 326 pages
...salaries, royalties, taxable annuities, and other fixed annual periodical income exceeding «3,000. ITEMS UPON WHICH TAX IS NOT TO BE WITHHELD AT THE...companies from withholding and paying the normal tax of 1 per cent on interest income paid by insurance companies to beneficiaries of policies when said interest... | |
 | Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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 proceeds of life insurance policies paid to individual beneficiaries upon the death of 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... 
