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" ... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies... "
Cases Decided in the Court of Claims of the United States - Page 293
by United States. Court of Claims - 1934
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Treasury and Post Office Departments Appropriations, 1954, Hearings Before ...

United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except...payable for the purposes and in the manner specified in section 23 (o), relating to the so-called "charitable contribution" deduction) ; then such part of...
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Treasury and Post Office Departments Appropriations, 1954 ..., Volumes 71-954

United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...interest in the disixisition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except...payable for the purposes and in the manner specified in section i'S (o), relating to the so-called "charitable contribution" deduction) ; then such part of...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...or accumulated for future distribution to the grantor; or (3) applied to the payment of premiums on As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal a purpose specified in section 170 (c) (relating to definition of charitable contributions)). This...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 566 pages
...or accumulated for future distribution to the grantor ; or (3) Applied to the payment of premiums on policies of insurance on the life of the grantor,...except policies of insurance irrevocably payable for a charitable purpose specified in section 170 (c) . (c) Therefore, under the general rule of section...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945 - 1364 pages
...interest In the disposition of such part of the income may be, applied to the payment of premiums upon policies of Insurance on the life of the grantor (except...of Insurance irrevocably payable for the purposes ami In the manner specified In srctlon 'J3 (o), relating to the so called "charitable contribution"...
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Reports of the Tax Court of the United States, Volume 36

United States. Tax Court - 1962 - 1266 pages
...or accumulated for future distribution to the grantor; or (3) nppllcd to the payment of premiums on policies of Insurance on the life of the grantor (except policies of Insurance Irrevocably payable for a pnrpose specified in section 170(c) (relating to definition of charitable contributions)). Sarah...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1972 - 624 pages
...accumulated for future distribution to the grantor; or (iii) Applied to the payment of premiums on policies of insurance on the life of the grantor,...except policies of insurance irrevocably payable for a charitable purpose specified in section 170(c). (2) Property transferred in trust after October 9,...
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The Code of Federal Regulations of the United States of America

1970 - 428 pages
...or accumulated for future distribution to the grantor ; or (3) Applied to the payment of premiums on policies of insurance on the life of the grantor,...except policies of insurance irrevocably payable for a charitable purpose specified in section 170 (c) . (c) Therefore, under the general rule of section...
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The Code of Federal Regulations of the United States of America

1967 - 416 pages
...or accumulated for future distribution to the grantor; or (3) Applied to the payment of premiums on policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for a purpose specified in section 170 (c) (relating to dennition of charitable contributions) ) . This...
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The Code of Federal Regulations of the United States of America

1966 - 404 pages
...or accumulated for future distribution to the grantor; or (3) Applied to the payment of premiums on policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for a purpose specified in section 170 (o) (relating to definition of charitable contributions)). This...
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