 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 147by Guaranty Trust Company of New York - 1919 - 30 pagesFull view - About this book
 | United States. Internal Revenue Service - 1915 - 464 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... | |
 | Philippines - 1945 - 1064 pages
...of premium. — The amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts,...the contract or upon surrender of the contract. (3) Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise, or descent;... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1949 - 1040 pages
...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,...maturity of the term mentioned in the contract or upon the surrender of the contract ; the value of property acquired by gift, bequest, devise, or descent... | |
 | United States. Supreme Court - 1949 - 994 pages
...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,...maturity of the term mentioned in the contract or upon the surrender of the contract ; the value of property acquired by gift, bequest, devise, or descent... | |
 | Carnegie Foundation for the Advancement of Teaching - 1918 - 532 pages
...income" (b) Does not include the following items, which shall be exempt from taxation under this title (3) The value of property acquired by gift, bequest,...such property shall be included in gross income). The provisions of the Act of September 8, 1916, with which Law Opinion 560 dealt were essentially similar,... | |
 | Christian J. DesRochers - 2004 - 356 pages
...stock-split dividend was tax-free). 30 Gazur, supra note 28, at Note 142, citing 50 CONG. REC. 513 (1913). annuity contracts, either during the term or at the...maturity of the term mentioned in the contract or upon the surrender of the contract....31 Similar language was included in Section 2-13 of the Revenue Act... | |
 | 1919 - 1142 pages
...the insured: (2) The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment or annuity contracts,...the contract; (3) The value of property acquired by grift bequest, devise or descent (but the income from such property shall be included in gross income... | |
 | 1922 - 570 pages
...the insured ; (b) The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment or annuity contracts,...in the contract or upon surrender of the contract; (c) The value of property acquired by gift, bequest, devise or descent (but the income from such property... | |
 | 1917 - 644 pages
...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,...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... | |
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