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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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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

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...
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Inheritance and Estate Taxes

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,...
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Insurance Trust, a Manual for Attorneys and Life Underweiters

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...
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Taxation

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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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)...
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United States Code Annotated

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...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

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,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 278

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929 - 784 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...insurance under policies taken out by the decedent * REPORTER'S NOTE. — This right was exercised as to one policy before his death by substituting children....
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Reports of the U.S. Board of Tax Appeals, Volume 13

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...
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Reports of the U.S. Board of Tax Appeals, Volume 15

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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