| Canada - 1917 - 904 pages
...value of property acquired by gift, bequest, devise or descent; and including the income from but not the proceeds of life insurance policies paid upon the death of the person insured, or payments made or credited to the insured on life insurance endowment or annuity... | |
| United States. Internal Revenue Service - 1951 - 1868 pages
...items, under certain conditions, are among the exclusions from gross income: 1913 and thereafter — Proceeds of life insurance policies paid upon the death of the insured. Wholly tax-exempt interest. The value of property acquired by gift, bequest, devise, or descent. Amounts... | |
| United States. Internal Revenue Service - 1955 - 516 pages
...conditions, are among the exclusions from gross Income for the entire period beginning 1944 or before: Proceeds of life Insurance policies paid upon the death of the Insured. Wholly tax-exempt Interest. Value of property acquired by gift, bequest, devise, or descent. Amounts... | |
| National Tax Association - 1921 - 492 pages
...Congress tending to simplification of the insurance provisions, provides for excluding from gross income the proceeds of life insurance policies paid upon the death of the insured, no matter to whom, removing the limitation " to individual beneficiaries or to the estate of the insured."... | |
| Samuel Gompers - 1986 - 630 pages
...stockholder or individual." Nor is this the only exemption — all annual incomes under $4,000 are exempt; the proceeds of life insurance policies paid upon the death of the person insured shall not be included as incomes; savings banks not conducted for profit are exempt;... | |
| Manitoba - 1923 - 506 pages
...value of property acquired by gift, bequest, devise or descent; and including the income from but not the proceeds of life insurance policies paid upon the death of the person insured or payments made or credited to the insured on life insurance endowment or annuity contracts... | |
| Christian J. DesRochers - 2004 - 356 pages
...1913, enacted in October 1913, contained a statutory exclusion for life insurance, providing"[t]hat the proceeds of life insurance policies paid upon the death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
| 1922 - 636 pages
...Claims, see ALC Bull., Vol. 8, p. 55. Revenue Act of 1918, Section 213, excluded from gross income "the proceeds of life insurance policies paid upon...individual beneficiaries or to the estate of the insured." Section 233 provided that in the case of a corporation, gross income should be defined as in Section... | |
| Actuarial Society of America - 1916 - 460 pages
...thirty-two hundred and twenty-eight of the Eevised Statutes." Paragraph B of the old law provided " that the proceeds of life insurance policies paid upon the death of the person insured, or payments made by or credited to the insured, on life insurance, endowment, or annuity... | |
| 1922 - 914 pages
...viz., (a) the value of property acquired by gift, bequest, devise, or descent during the year, and (b) the proceeds of life insurance policies paid upon the death of the person insured to beneficiaries, and payments made by or credited to the insured, on life insurance,... | |
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