 | 1997 - 1008 lapas
...him, and (b) The premiums and other amounts subsequently paid by him; (ii) If the final transfer is to the insured, to a partner of the insured, to a partnership...in which the insured is a shareholder or officer, the final transferee shall exclude the entire amount of the proceeds from gross Income; (ill) Except... | |
 | 1970 - 750 lapas
...of such contract or interest therein in the hands of the trnasferor, or (B) If such transfer is to the insured, to a partner of the insured, to a partnership...in which the insured is a shareholder or officer. (b) Employees' death benefits—(1) General rule. Gross income does not include amounts received (whether... | |
 | 1994 - 974 lapas
...him, and (h) The premiums and other amounts subsequently paid by him; (ii) If the final transfer is to the insured, to a partner of the insured, to a partnership...in which the insured is a shareholder or officer, the final transferee shall exclude the entire amount of the proceeds from gross income; (ill) Except... | |
 | 1997 - 1110 lapas
...paragraph). Neither does the limitation apply where the policy or interest therein is transferred to the insured, to a partner of the insured, to a partnership...corporation in which the insured is a shareholder or officer (see section 101(a)(2)(B)). For rules relating to gratuitous transfers, see subparagraph (2) of this... | |
 | 1971 - 1474 lapas
...of such contract or Interest therein in the hands of the trnasferor, or (B) If such transfer is to the insured, to a partner of the insured, to a partnership...In which the insured is a shareholder or officer. (b) Employees' death benefits — (1) General rule. Gross income does not include amounts received... | |
 | 1998 - 1084 lapas
...paragraph). Neither does the limitation apply where th« policy or interest therein is transferred to the insured, to a partner of the insured, to a partnership...corporation in which the Insured Is a shareholder 01 officer (see section 101(a)(2)(B)). F<M rules relating to gratuitous transfers. see subparagraph... | |
 | 1976 - 756 lapas
...him, and (b) The premiums and other amounts subsequently paid by him; (ii) If the final transfer is to the insured, to a partner of the insured, to a partnership...which the insured is a partner, or to a corporation hi which the insured is a shareholder or officer, the final transferee shall exclude the entire amount... | |
 | 1979 - 940 lapas
...of such contract or interest therein in the hands of the transferor, or (B) If such transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a partner, or to a cor poration in which the insured is a shareholder or officer. (b) Employees' death benefits— ID... | |
 | 1988 - 876 lapas
...him, and (b) The premiums and other amounts subsequently paid by him; (ii) If the final transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a § 1.101-1 partner, or to a corporation in which the insured is a shareholder or officer, the final... | |
 | 1993 - 1080 lapas
...him, and (6) The premiums and other amounts subsequently paid by him: (11) If the final transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a § 1.101-1 partner, or to a corporation In which the insured is a shareholder or officer, the final... | |
| |
... if such transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a partner, or to a corporation in which the insured is a shareholder or officer. 
