| United States. Internal Revenue Service - 1926 - 620 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 rwivable by all other beneficiaries as Insurance under policies taken out by the decedent upon his... | |
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 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,... | |
| Charles Alison Scully - 1927 - 112 pages
...the extent of the amount re[61] ceivable 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." It is and has at all times been quite clear that the proceeds of insurance policies, which by their... | |
| Harry James Loman - 1927 - 280 pages
...money's worth; or 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 $20,000 of the amount receivable by all other beneficiaries as insurance under policies, taken out... | |
| United States - 1928 - 268 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) Except as otherwise specifically provided therein subdivisions (b), (c), (d;, (e;, (f), and (g)... | |
| United States - 1928 - 1164 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. Lewellyn v. Frick... | |
| United States. Internal Revenue Service - 1929 - 176 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,... | |
| United States. Board of Tax Appeals - 1929 - 1562 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 Ihe amount receivable by all other beneficiaries as insurance under policies taken out by the decedent... | |
| United States. Board of Tax Appeals - 1930 - 1618 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. As we understand the executor, the interpretation which he would have us place upon the foregoing provision... | |
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