 | United States. Court of Claims - 1925 - 1070 pages
...corporations, adopts the definition of gross income applicable to individuals (sec. 213 K which excludes " the proceeds of life insurance policies paid upon...individual beneficiaries or to the estate of the insured." Held, that there was no purpose, in the exemption, to distinguish between individual beneficiaries... | |
 | United States. Court of Claims - 1924 - 792 pages
...the following items, which shall be exempt from taxation Opinion of the Court. under this title : (1) The proceeds of life insurance policies paid upon the death of the assured " ; and consequently the Commissioner of Internal Revenue now holds that such proceeds paid... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 pages
...income 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 death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
 | United States - 1913 - 454 pages
...income 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 death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...income 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 death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
 | George Fox Tucker - 1913 - 292 pages
...income 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 death of the person insured or payments made by or credited to the insured on life insurance, endowment, or annuity... | |
 | Albert Henry Walker - 1913 - 126 pages
...income 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 death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
 | Downing, R. F., & co - 1913 - 686 pages
...income 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 death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
 | United States - 1913 - 160 pages
...income 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 death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
 | United States - 1914 - 962 pages
...income 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 death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
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The proceeds of life insurance policies paid upon the death of the insured... 
