...be deemed to have been made in contemplation of death within the moaning of this title; • • • "(f) To the extent of the amount receivable by the...over $40,000 of the amount receivable by all other 972), gives such courts such jurisdiction, re- beneficiaries as insurance under policies taken out...

...on other grounds. The gross estate includes the amount receivable by the executor as insurance upon policies taken out by the decedent upon his own life,...policies taken out by the decedent upon his own life. This is an exercise of "strong-arm" methods of legislation which is about equivalent to saying that...

...•*•••• (g) PROCEEDS or Lira INSURANCE. — To the extent of the amount receivable by th« executor as Insurance under policies taken out by...over $40,000 of the amount receivable by all other beneflciarlei as Insurance under policies taken out by the decedent upon his own life. here.1 It is...

...'oliaes taken out by the decedent upon his own Jl/8: and to the extent ol the excess °Y«r $40.000 ol the amount receivable by all other beneficiaries as...out by the decedent upon his own life Sec. 403. That lor the purpose ol the tax rnhied- ""' 68tate Bha11 be deter" (a) In the case ol a resident, by deducting...