 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 348by United States. Board of Tax Appeals - 1939Full view - About this book
 | New York (State) - 1925 - 800 pages
...death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the executor as Tax Commission [Vol. 33] insurance under policies taken out by the decedent upon his own life. In general,... | |
 | United States. Internal Revenue Service - 1926 - 620 pages
...of his death of all property, real or personal, tangible or intangible, wherever situated—» * * (g) To the extent of the amount receivable by the...the extent of the excess over $40,000 of the amount rwivable by all other beneficiaries as Insurance under policies taken out by the decedent upon his... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the...policies taken out by the decedent upon his own life. (h) Subdivisions (b), (c), (d), (e), (f) and (g) of this section shall apply to the transfers, trusts,... | |
 | 1926 - 1112 pages
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneliciaries as insurance under policies taken out by the decedent upon his own life." It will be observed that the act in express terms is declared to be retroactive as to all the transfers... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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. . . . (h) Subdivisions (b), (c), (d), (e), (f), and (g) of this section shall apply to the transfers,... | |
 | Charles Alison Scully - 1927 - 112 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." It is and has at all times been quite clear that the proceeds of insurance policies, which by their... | |
 | Harry James Loman - 1927 - 280 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. The regulations include death benefits paid by fraternal societies and all other forms of life insurance.... | |
 | United States - 1928 - 1164 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. (h) Except as otherwise specifically provided therein subdivisions (b), (c), (d), (e), (f), and (g)... | |
 | United States - 1928 - 268 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. (h) Except as otherwise specifically provided therein subdivisions (b), (c), (d;, (e;, (f), and (g)... | |
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