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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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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...of 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 o'f property acquired by gift, bequest, devise or descent (but the income from such property...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...of 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. 630 Appendix II "- — . -•— .* «»v . d. Interest upon the obligations of the United States or...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...Revenue Act of 1918 provides that the amount received by the insured as a return of premiums paid by him under life insurance, endowment or annuity contracts...in the contract or upon surrender of the contract is exempt from taxation.33 Under the 1913 Law it was held that the amount by which the sum received...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...the. insured, (c) The amount received by the insured as return of premiums 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, (d) The value of property acquired by gift, bequest, demise or descent,...
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Special Regulations

United States. War Department - 1919 - 634 pages
...of the insured. 6. 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. c. The value of property acquired by gift, bequest, devise, or descent...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 196 pages
...following form: Strike out paragraph (3) of subdivision (b) of section 213 and insert in lieu thereof: (3) The value of property acquired by gift, bequest,...from such property shall be included in gross income, and such property shall be valued for (lie purposes of computing invested capital, depreciation, depletion,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...premium Returned orem- or Prelniulns paid by him under life insurance, endowment, or annuity iums " contracts, either during the term or at the maturity...in the contract or upon surrender of the contract ; 53. (3) The value of property acquired by gift, bequest, devise, or descent (but the income from...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 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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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 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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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 112 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,...from such property shall be included in gross income) ; (6) Amounts received, through accident or health insurance or under workmen's compensation acts,...
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