 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | Virginia. Joint Committee on Tax Revision - 1914 - 322 pages
...legalized privileges of any kind; and all annuities from invested funds or trusts; 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. 3rd. All profits from the earnings of any partnership... | |
 | Henry M. Foote, Robert John Tracewell - 1914 - 88 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... | |
 | Curtis Hillyer - 1914 - 1628 pages
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the owning two-thirds of the stock of such association,...capital stock, in accordance with existing laws, to surrender of contract, shall not be included as income. Deductions. — That in computing net income... | |
 | United States - 1914 - 1382 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. (38 Stat. 167.) Provisions for claiming exemptions... | |
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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... 
