| United States. Internal Revenue Service - 1979 - 664 pages
...provides that the value of the gross estate shall include the value of all property — 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 death any of the incidents... | |
| United States. Tax Court - 1956 - 1170 pages
...PROCEEDS OF LIFE INSURANCH. — • *•**•• (2) RECEIVABLE BY OTHER BENEFICIABIES. — 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 - 1978 - 1174 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. test of whether a decedent took out a policy on his own life] often presented difficult problems of... | |
| United States. Tax Court - 1979 - 1248 pages
...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 death any of the incidents... | |
| United States. Tax Court - 1989 - 1136 pages
...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 death any of the incidents... | |
| United States - 1939 - 780 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...policies taken out by the decedent upon his own life. (h) PRIOR INTERESTS. — Except as otherwise specifically provided therein, subsections (b), (c)? (d),... | |
| CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...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 death any of the incidents... | |
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