 | 1968 - 322 pages
...Insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his deato any of the Incidents... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...upon the life of the decedent. Sec. 811. (g) (2) Receivable by otter beneficiaries.— To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent (A) purchased with premiums, or other consideration, paid directly or... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1482 pages
...subsection (g) (2) thereof as follows : ''(2) RECEiVAni.E by Other Beneficiaries. — To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent [(A) purchased with premiums, or other consideration, paid directly or... | |
 | United States. Internal Revenue Service - 1954 - 726 pages
...gross estate, provides in part as follows: (2) RECEIVABLE BY OTHER BENEFICIAKIES. — To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent (A) purchased with premiums, or other consideration, paid directly or... | |
 | United States. Tax Court - 1945 - 1364 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. Article 26, Regulations 80, as amended by Treasury Decision 5032, Cumulative Bulletin 1941-1, p. 427,... | |
 | United States. Tax Court - 1959 - 1470 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...receivable by all other beneficiaries as insurance under polices taken out by the decedent upon his own life." Pub. L. No. 254, HR 12863, 65th Cong., 3d Sess.,... | |
 | United States. Tax Court - 1943 - 1330 pages
...To the extent of the amount receivable by th« executor as Insurance under policies taken out by the decedent upon his own life ; and to the extent of...over $40,000 of the amount receivable by all other beneflciariw as insurance under policies taken out by the decedent upon his own life. here.1 It is... | |
 | United States. Tax Court - 1950 - 1992 pages
...To the extent of the amount receivable by the executor as Insurance under policies j MM out by the decedent upon his own life ; and to the extent of the excess over $40,000 <Jt fee amount receivable by all other beneficiaries as Insurance under policies taken out by Mi decedent... | |
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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... 
