| United States. Internal Revenue Service - 1931 - 502 pages
...in value since their acquisition. But see section 44 (d) and article 355. (See further article 392.) [SEC. 22. GROSS INCOME.] (b) Exclusions from gross...following items shall not be included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...partnership, or association, not engaged in business in the United States, is exempt from income taxes. [SEC. 22. GROSS INCOME.] [(b) Exclusions from gross...following items shall not be included in gross income and shall be exempt from taxation under this title:] (5) COMPENSATION FOE INJURIES on SICKNESS. —... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...insured, the entire amount received thereafter in each taxable year must be included in gross income. [SEC. 22. GROSS INCOME.] [(b) Exclusions from gross...following items shall not be included in gross income and shall be exempt from taxation under this title:] (2) ANNUITIES, ETC. — Amounts received (other... | |
| United States - 1939 - 780 pages
...and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly. (b) EXCLUSIONS FROM GROSS INCOME. — The following...and shall be exempt from taxation under this chapter : (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of the death... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly. (b) EXCLUSIONS FROM GROSS INCOME. — The following...and shall be exempt from taxation under this chapter : (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of the death... | |
| 1941 - 1688 pages
...Neither alimony nor an allowance based on a separation agreement is taxable income. (See § 19.24-1.) *t by the Commodity Credit Corporation on such loan if the taxpayer (4) Tax-free interest. Interest upon (A) the obligations of a State, Territory, or any political subdivision... | |
| 1940 - 1806 pages
...divided by 12 and multiplied by 3 (the number of months in respect of which the installment was paid.'t [SEC. 22. Gross income.] [ (b) Exclusions from gross...following Items shall not be Included In gross Income and shall be exempt from taxation under this title:] (3) Gifts, bequests, and devises. — The value... | |
| United States - 1953 - 1744 pages
...States who took office on or before June 6, 1932, the compensation received as such shall be Included in ived in a distribution subject to the provisions of...in respect of which the distribution was made sha (1) Life insurance, etc. Amounts received — (A) under a life insurance contract, paid by reason of... | |
| United States. Internal Revenue Service - 1939 - 636 pages
...HULL, Secretary of State. PAR. C. Section 22 (b) (7), Revenue Act of 1936, provides in part as follows: SEC. 22. GROSS INCOME. ******* (b) EXCLUSIONS FROM...following items shall not be included in gross income and shall be exempt from taxation under this title: ******* (7) INCOME EXEMPT UNDER TREATY. — Income... | |
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