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" 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 Tax Court of the United States - 121. lappuse
autors: United States. Tax Court - 1962
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Laws of the State of New York, 1. sējums

New York (State) - 1935 - 1272 lapas
...hundred thirty-three, is hereby amended to read as follows: a. 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...
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Official Gazette, 82. sējums,30-32. izdevums

Philippines - 1986 - 492 lapas
...Life insurance. — The proceeds of life insurance policies paid to the heirs or beneficiaries upon the death of the insured, whether in a single sum or otherwise, whether in a single sum or otherwise, but if such amounts are held by the insurer under an agreement...
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of 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,...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...items, which shall be exempt from taxation under this title: (1) Amounts received under a life insurance contract paid by reason of 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,...
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Wills, Trusts and Estates by James L. Madden

James L. Madden - 1927 - 284 lapas
...items, which shall be exempt from taxation under this title: (1) Amounts received under a life insurance contract paid by reason of 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,...
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United States Code Annotated

United States - 1928 - 1164 lapas
...which shall be exempt from taxation under this title : (1) Amounts received under a life insurance contract paid by reason of 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,...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of 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,...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 lapas
...items, which shall be exempt from taxation under this title: (1) Amounts received under a life insurance contract paid by reason of 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,...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 lapas
...exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of 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,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...exempt from taxation under this title: (1) LIFE INSUBANCE.—Amounts received under a life insurance contract paid by reason of 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,...
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