 | Rex Frye - 1921 - 350 pages
...To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the...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—... | |
 | United States. Congress. Senate. Committee on Finance - 1921 - 836 pages
...AMENDMENTS TO TITLE IV — ESTATE TAX. SEC. 402 (f\ To the extent of the amount receivable by the executor as insurance under 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... | |
 | 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... | |
 | John Harold Sears - 1922 - 732 pages
..."To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the...policies taken out by the decedent upon his own life." Regulations 37, nrts. 32-34. provide: Taxable insurance. — The statute provides for the inclusion... | |
 | United States - 1922 - 756 pages
...To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the...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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the...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... | |
 | Brookings Institution. Institute for Government Research - 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.... | |
 | 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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To the extent of the amount receivable by the executor as insurance under 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... 
