 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...the time of his death of all property, real or personal, tangible or intangible, wherever situated, " to the extent of the amount receivable by the executor as insurance under policies taken out by decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon ' his own life." Plaintiffs' chief contention is that the statute fixing the measure of the tax, in so far as it includes... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1918 - 660 pages
...in an insurance risk; in other words, to the extent of the excess, referring back to that section, of the amount receivable by the executor as insurance...policies taken out by the decedent upon his own life, " over such sum as may be necessary to defray the estate tax imposed by this title and any State transfer... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...(F) OF PENDING REVENUE RILL (HK 12863) RELATIVE TO THE ESTATE TAX. (f ) To the extent of the excess of the amount receivable by the executor as insurance...policies taken out by the decedent upon his own life [;l over such sum as may he necessary to defray the estate tax imposed by this title and any State... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...or after death, except that bona fide sold for a fair money consideration or money's worth; and (f) The amount receivable by the executor as insurance under policies taken out by decedent on his own life; and to the extent of the excess over $40,000 of the amount receivable by... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. 298. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined —... | |
 | Irving National Bank, New York - 1920 - 150 pages
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. For the purpose of this Act stock in a domestic corporation owned and held by a non-resident decedent,... | |
 | United States - Law - 1920 - 1054 pages
...; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his* own life. [40 Stat. L. 1097.] SEC. 403. [Value of net estate — determination.] That for the purpose of the... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries eived from partnership. (TD 2612. ) Deduction allowed to partnerships fo SBC. 403. That for the purpose of the tax the value of 0 the net estate shall be determined — estate.... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries om materials the growth or product of such SEC. 403. That for the purpose of the tax the value of o(D^™i0n,at;]0e; the net estate shall be determined... | |
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To the extent of the amount receivable by the executor as insurance under the policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies... 
