 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;...  Notes on the Revenue Act of 1918 - Page 11by United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 pagesFull 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
...mentioned in the . contract or upon surrender of the contract. (3) Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise,...from such property shall be included in gross income. (4) Interest- on Government securities. — Interest upon the obligations of the Government of the... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...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,...(but the income from such property shall be included as income); interest upon the obligations of a State or any political subdivision thereof or upon the... | |
 | Joseph Jay Scott - 1917 - 386 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...(but the income from such property shall be included as income) ; Interest upon the obligations of a State or any political subdivision thereof or upon... | |
 | National Bank of Commerce in New York - 1917 - 196 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,...(but the income from such property shall be included as income) ; interest upon the obligations of a State or any political subdivision thereof or upon... | |
 | Frank A. North - 1917 - 164 pages
...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,...(but the income from such property shall be included as income) ; interest upon the obligations of a State or any political subdivision thereof or upon... | |
 | Godfrey Nicholas Nelson - 1917 - 218 pages
...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,...(but the income from such property shall be included as income) ; interest upon the obligations of a State or any political subdivision thereof or upon... | |
 | National Bank of Commerce in New York - 1917 - 182 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,...(but the income from such property shall be included as income); interest upon the obligations of a State or any political subdivision thereof or upon the... | |
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