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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... "
Laws of the State of New York - 761. lappuse
autors: New York (State) - 1935
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 lapas
...policies. — EXTENT TO WHICH EXEMPT WHEN PAID TO BENEFICIARJES. — LAW. Section 213 (b) . . . . (i) Amounts received under a life insurance contract paid by reason of the death of the insured, 'See "Tax Exemption of State Employees," by Roswell F. Magill, 35 Yale Law Journal, 956....
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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
...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,...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1931 - 1916 lapas
...(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,...
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Citations, Forms and Procedure, Federal Tax Appeals

Floyd E. Moore - 1932 - 1318 lapas
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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
...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,...
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United States Master Tax Guide

Commerce Clearing House - 1983 - 570 lapas
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Federal Taxes on Estates, Trusts and Gifts

Roswell Foster Magill, Robert Hiester Montgomery - 1935 - 480 lapas
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Federal Income Tax Handbook

Robert Hiester Montgomery - 1935 - 1236 lapas
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...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...
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Southern Reporter, 160. sējums

1935 - 1056 lapas
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