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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... "
Cases Decided in the Court of Claims of the United States - Page 652
by United States. Court of Claims - 1936
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 265

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1924 - 700 pages
...include (par. f) " 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." The result of the construction put by the Government upon ยงยง 233, 230 and 213 Syllabus. 265 US would...
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American Federal Tax Reports, Volume 5

1927 - 1150 pages
...insurance under policies taken out by decedent upon his own life, and to extent of excess over $40,000 of amount receivable by all other beneficiaries, as insurance under policies taken out by decedent upon his own life, applies only to policies issued after passage of act in view of sections...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 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 excess of twenty thousand dollars of the amount receivable by all other beneficiaries as insurance under policies,...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 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. (h) Subdivisions (b), (c), (d), (e), (f), and (g) of this section shall apply to the transfers, trusts,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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 excess over $40.QPO of the amount receivable by all other beneficiaries as insurance under policies taken out by...
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Laws of the State of New York, Volumes 1-2

New York (State) - 1925 - 1586 pages
...consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the executor 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, trusts,...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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 excess over $40.000 of the amount receivable by all other beneficiaries as insurance under policies taken out by...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - 1925 - 800 pages
...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, it includes all property which is subject to the transfer tax and in addition thereto real...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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. . . . (h) Subdivisions (b), (c), (d), (e), (f), and (g) of this section shall apply to the transfers,...
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The Federal Reporter

1926 - 1112 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...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...
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