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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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War Tax: A Synopsis of the War Tax with Accurate Tables and Concrete ...

Chester William Le Noir - 1917 - 20 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; (b) the value of property acquired by gift, bequest, devise, or descent...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 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...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 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...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 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...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 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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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - 1917 - 170 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,...the term or at the maturity of the term mentioned hi the contract or upon surrender of the contract; the value of property acquired by gift, bequest,...
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War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ...

Ewell D. Moore - 1917 - 40 pages
...individual beneficiaries upon death of insured. 2. Amount received by the insured as return premiums under life insurance endowment, or annuity contracts,...either during the term, or at the maturity of the term, or upon surrender of the contract. 3. Value of property acquired by gift, bequest, devise or descent...
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Annals of the American Academy of Political and Social Science, Volume 70

1917 - 366 pages
...the insured" and "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 .... or upon the surrender of the contract." The latter of the two quotations represents a change from...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...insured, as a return of premiums paid by him under a life insurance endowment, or annuity contract, either during the term or at the maturity of the term mentioned in the contract or upon the surrender of the contract, still there are certain gains from insurance policies or contracts that...
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Income Tax Primer

United States. Office of internal revenue - 1917 - 36 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, either during the term, or at the maturity, or surrender, of the insurance contract. (c) The value of property acquired by gift, bequest, devise...
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