 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
 | 1924 - 1040 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...his own life: and to the extent of the excess over $40.000 of the amount receivable by all other beneficiarles as insurance under policies taken out by... | |
 | 1926 - 1120 pages
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 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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) PRIOR INTERESTS. — Except as otherwise specifically provided therein, subsections (b), (c)5 (d),... | |
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