 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
 | Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 pages
...except real property situated outside of the United States— "(1) RECEIVABLE BY THE EXECUTOR.—To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. "(g) PROCEEDS OF LIFE INSURANCE.— "(2) RECEIvABLE BY OTHER BENEFICIARIES.—To... | |
 | United States. Tax Court - 1959 - 1470 pages
...The Eevenue Act of 1918, however, provided for the inclusion hi the estate of insurance proceeds "(f) To the extent of the amount receivable by the executor...receivable by all other beneficiaries as insurance under polices taken out by the decedent upon his own life." Pub. L. No. 254, HR 12863, 65th Cong., 3d Sess.,... | |
 | United States. Tax Court - 1950 - 1992 pages
...all property, real or personal, tangible or Intangible, »fc«rever situated — • **•*•• (K) To the extent of the amount receivable by the executor as Insurance under policies j MM out by the decedent upon his own life ; and to the extent of the excess over $40,000 <Jt fee amount... | |
 | United States. Tax Court - 1978 - 1174 pages
...value of the gross estate shall include the value of all property: (1) RECEIVABLE BY THE EXECUTOR.— To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) RECEIVABLE BY OTHER BENEFICIARIES.— To the extent of the amount... | |
 | United States. Tax Court - 1989 - 1136 pages
...value of the gross estate shall include the value of all property— (1) RECEIVABLE BY THE EXECUTOR— To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) RECEIVABLE BY OTHER BENEFICIARIES.— To the extent of the amount... | |
 | United States. Tax Court - 1979 - 1248 pages
...of the gross estate shall include the value of all property — (1) RECEIVABLE BY THE EXECUTOR.— To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent (2) RECEIVABLE BY OTHER BENEFICIARIES.— To the extent of the amount receivable... | |
 | 1974 - 364 pages
...value of the grosn estate shall include the value of all property— (1) Receivable by the executor. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable... | |
 | United States. Tax Court - 1978 - 1172 pages
...value of the gross estate shall include the value of all property: (1) RECEIVABLE BY THE EXECUTOR.—To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) RECEIVABLE BY OTHER BENEFICIARIES.—To the extent of the amount receivable... | |
 | 1926 - 1110 pages
...23, 1921 (Сотр. St. Ann. Supp. 1923, § 991), and by the Act of February 24, 1925 (43 Stat. icies taken out by the decedent upon his own life; and to...over $40,000 of the amount receivable by all other 972), gives such courts such jurisdiction, re- beneficiaries as insurance under policies takgardless... | |
 | United States - 1939 - 780 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. (h) PRIOR INTERESTS. — Except as otherwise specifically provided therein, subsections (b), (c)? (d),... | |
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