Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included... Reports of the U.S. Board of Tax Appeals - Page 371by United States. Board of Tax Appeals - 1939Full view - About this book
| United States. Internal Revenue Service - 1931 - 502 pages
...included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
| United States. Internal Revenue Service - 1931 - 1916 pages
...(c) mum thaa the personal exemption 11 the status of tbe taxpayer changes. Item* Exempt from Tax (а) Amounts received under a life insurance contract paid by reason of the death ol the insured. (O Oil« (not ma-le as a consideration for services), end property acquired by bequest,... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...included in gross income and shall be exempt from taxation under this title: (1) LIFE INSUBANCE.—Amounts received under a life insurance contract paid by reason...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...included in gross income and shall be exempt from taxation under this title:] (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...interest payments shall be included in gross income) ; ART. 22(b)(l)-l. Life insurance — Amounts paid by reason of the death of the insured. — The proceeds... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...included in gross income and shall be exempt from taxation under this title:] (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...interest payments shall be included in gross income) ; ART. 22(b)(l)-l. Life insurance — Amounts paid by reason of the death of the insured. — The proceeds... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...included in gross income and shall be exempt from taxation under this title : (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...interest payments shall be included in gross income) ; (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured... | |
| United States - 1939 - 780 pages
...included in gross income and shall be exempt from taxation under this chapter : (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...interest payments shall be included in gross income) ; (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...shall be exempt from taxation under this title : 1088 76TH CONG., IST SESS.— CH. 367— JULY 26, 1939 in a single sum or otherwise (but if such amounts...interest payments shall be included in gross income). (2) ANNUITIES, AND so FORTH. — Amounts received (other than amounts paid by reason of the death of... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...interest payments shall be included in gross income) ; (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...included in gross income and shall be exempt from taxation under this chapter : (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...interest payments shall be included in gross income) ; (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured... | |
| |