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" 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. "
Canada; Economic Position and Plans for Development - Page 147
by Guaranty Trust Company of New York - 1919 - 30 pages
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 10

United States - 1914 - 962 pages
...insured, on life insurance, endowment, or annuity contracte, upon the return thereof to the insured at 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 of the normal...
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of the normal...
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Statutes of the United States of America

United States - 1914 - 592 pages
...insured, on hie insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shah 1 not be included as income. That in computing net income for the purpose of the normal...
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California Red Book: Hillyers̓ Legal Manual, 1914

Curtis Hillyer - 1914 - 1628 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured n default of which a receiver may be appointed, according to the provisions contract, shall not be included as income. Deductions. — That in computing net income for the purpose...
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - 1914 - 132 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of the I normal...
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of the normal...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - 1914 - 1382 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 and deductions...
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Virginia Tax Laws

Virginia - 1915 - 222 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 or...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income.7 § 7. Deductions Allowed for Normal Tax That in computing...
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Acts and Joint Resolutions, Amending the Constitution, of the General ...

Virginia - 1915 - 340 pages
...insured, on life insurance, endowment or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. in any manner or not; and all profits derived from the sale...
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