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" To the extent of the amount receivable by the executor as insurance under the policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies... "
Reports of the U.S. Board of Tax Appeals - Page 348
by United States. Board of Tax Appeals - 1939
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his* own life. [40 Stat. L. 1097.] SEC. 403. [Value of net estate — determination.] That for the purpose of the...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries eived from partnership. (TD 2612. ) Deduction allowed to partnerships fo SBC. 403. That for the purpose of the tax the value of 0 the net estate shall be determined — estate....
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries om materials the growth or product of such SEC. 403. That for the purpose of the tax the value of o(D^™i0n,at;]0e; the net estate shall be determined...
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Internal Revenue: Hearing Before the Committee on ..., Volume 49, Parts 1-16

United States. Congress. Senate. Committee on Finance - 1921 - 836 pages
...submitted by Mr. Cox are as follows :) SUGGESTED AMENDMENTS TO TITLE IV — ESTATE TAX. SEC. 402 (f\ To the extent of the amount receivable by the executor...policies taken out by the decedent upon his own life in excels of the mim required In mttt estate, transfer, and inheritance taxes imposed by the United...
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Statutes of the United States of America

United States - 1921 - 642 pages
...as ReoelTj|B^ on insur" insurance under policies taken out by the decedent upon his own life; B"' '" and to the extent of the excess over $40,000 of the amount receivable a^g0653 of benefld" by all other beneficiaries as insurance under policies taken out by the decedent...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 pages
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value Determination of the net estate shall be determined—...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...life; and to the extent of the excess over $40,000 of the amount receivable by' all other beneficiaries as insurance under policies taken out by the decedent upon his own life. (Act Nov. 23, 1921, c. 136, § 402, 42 Stat.) § 5587. Value of net estate. — For the purpose of...
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Minimizing Taxes ...

John Harold Sears - 1922 - 732 pages
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life." Regulations 37, nrts. 32-34. provide: Taxable insurance. — The statute provides for the inclusion...
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Service Monographs of the United States Government, Issue 25

1923 - 292 pages
...property passing under a general power of appointment exercised by the decedent, and amounts received as insurance under policies taken out by the decedent upon his own life are expressly included in determining the value of the gross estate of the decedent under the new law....
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — (a) In...
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