 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
 | National Tax Association - 1921 - 76 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... | |
 | National City Company - 1921 - 104 pages
...the insured; 59 (2) 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; 60 (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such... | |
 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...of the insured; (b) The amount received by a taxpayer 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) Interest upon the obligations of the United States or its possessions; (d) Salaries, wages and... | |
 | Rex Frye - 1921 - 350 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 (but... | |
 | Alzada Comstock - 1921 - 258 pages
...term or at the maturity of the term mentioned in the contract or upon surrender of the contract ; (c) The value of property acquired by gift, bequest, devise...from such property shall be included in gross income) ; (d) Interest upon the obligations of the United States or its possessions ; (e) Salaries, wages and... | |
 | Philippines - 1921 - 124 pages
...term or at the maturity of the term mentioned in the contract or upon surrender of the contract. (c) The value of property acquired by gift, bequest, devise,...but the income from such property shall be included as income. (d) Interest upon the obligations of the United States to the extent provided in the act... | |
 | James Hinton Pou - 1922 - 1032 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. (d) Interest upon the obligations of the United States or its possessions, or of the state of North... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...not include ... (2) 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; . . ." policy, is the cash surrender value of the policy as at March 1, 1913. However, if the insured... | |
 | John Harold Sears - 1922 - 732 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;... | |
 | Virginia - 1922 - 350 pages
...the 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. (c) All profits derived from the transaction of business... | |
| |
