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" The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract... "
Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ... - Page 226
by George Edwin Holmes - 1917 - 658 pages
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 15

United States. Office of Commissioner of Internal Revenue - 1914 - 326 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon the surrender of contract — all of which shall not be included as income under this law — but this shall not be...
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California Red Book: Hillyers̓ Legal Manual, 1914

Curtis Hillyer - 1914 - 1628 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured n default of which a receiver may be appointed, according to t surrender of contract, shall not be included as income. Deductions. — That in computing net income...
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - 1914 - 132 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in .the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose...
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 10

United States - 1914 - 962 pages
...insured, on life insurance, endowment, or annuity contracte, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - 1914 - 1382 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. (38 Stat. 167.) Provisions for claiming exemptions...
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Statutes of the United States of America

United States - 1914 - 592 pages
...insured, on hie insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shah 1 not be included as income. That in computing net income for the purpose...
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose...
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A New Income Tax Manual: Explaining the Requirements of the Federal Income ...

Joseph Walker Magrath - 1915 - 110 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon the surrender of the contract. (TD 1890; GE 32) Such items are not included as income within the meaning of the law. (See Sec. 4)...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 pages
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon the surrender of contract — all of which shall not be included as income under this law — but this shall not be...
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