 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1951 - 840 pages
...carried on for gain or profit, or gains or profits and income derived from any source whatever. ***** (b) Exclusions from gross income. The following items shall not be included in gross inincome and shall be exempt from taxation under this chapter : ***** (3) Gifts, bequests, devises,... | |
 | Philippines - Law - 1986 - 492 pages
...Partner's distributive share of the gross income of general professional partnership. (b) Exchtsions from gross income. — The following items shall not be included in gross income and shall be exempt from taxation under this Title: (1) Life insurance. — The proceeds of life insurance... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...business carried on for gain or profit, or gains or profits and income derived from any source whatever. (b) Exclusions from gross income. — The following items shall not be included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under... | |
 | United States - Finance - 1928 - 268 pages
...from any source whatever. * * * NOTE.— Section 22 (a) applies both to corporations and individuals. (b) Exclusions from gross income. — The following items shall not be included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...acquisition. But see section 44 (d) and article 355. (See further article 392.) [SEC. 22. GROSS INCOME.] (b) Exclusions from gross income. — The following items shall not be included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under... | |
 | United States. Board of Tax Appeals - Taxation - 1933 - 1618 pages
...services actually rendered. • * * Section 22 of the Revenue Act of 1928 : * * * * * * * (b) Exclusion* from gross income. — The following items shall not be included in gross Income and shall be exempt from taxation under this title: * * * * * • * (9) MISCELLANEOUS ITEMS. — The... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly. (b) EXCLUSIONS FROM GROSS INCOME. — The following items shall not be included in gross income and shall be exempt from taxation under this title : (1) LIFE INSURANCE. — Amounts received under... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...received thereafter in each taxable year must be included in gross income. [SEC. 22. GROSS INCOME.] [(b) Exclusions from gross income. — The following items shall not be included in gross income and shall be exempt from taxation under this title:] (2) ANNUITIES, ETC. — Amounts received (other... | |
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... (b) Exclusions from gross income. — The following items shall not be included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. 
