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" June 6, 1932, the compensation received as such shall be included in gross income. (b) Exclusions from gross income. The following items shall not be included in gross income and shall be exempt from taxation under this chapter: (1) Life insurance. "
The Code of Federal Regulations of the United States of America - Page 157
1999
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 pages
...services (see Old Colony Trust Co. v. Com2 Section 22 (b) (3) of the Internal Revenue Code provides: "The following items shall not be included in gross...shall be exempt from taxation under this chapter: . . . "The value of property acquired by gift, bequest, devise, or Opinion of the Court. 343 US missioner,...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

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. —...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

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...
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United States Statutes at Large, Volume 53, Part 1

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...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

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...
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The Code of Federal Regulations of the United States of America ..., Book 2

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...
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The Code of Federal Regulations of the United States of America ..., Book 2

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...
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United States Code, Volume 3

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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

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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