To the extent of the amount receivable by the executor as insurance under 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... Comparison of the Revenue Acts of 1918 and 1921 - Page 98by United States - 1924 - 240 pagesFull view - About this book
| United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...time of his death of all property, real or personal, tangible or intangible, wherever situated * * *. "(f) To the extent of the amount receivable by the...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. Court of Claims - Law reports, digests, etc - 1940 - 772 pages
...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...policies taken out by the decedent upon his own life.'' (43 Stat, 253, 305.) Subdivision (h) of section 302 provided that "Subdivisions (b), (c), (d). (e),... | |
| United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...estate from which the net income is computed, there shall be included the amount, over an exemption, " receivable by all other beneficiaries as insurance...policies taken out by the decedent upon his own life." After the effective date of this act a Mr. Brown procured three insurance policies on his life, in... | |
| 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... | |
| Law reports, digests, etc - 1920 - 932 pages
...the amount receivable by the executor as insuranee under policies taken ont by the decedent upon bis own life ; and to the extent of the excess over $40,000...the amount receivable by all other beneficiaries as Insn ranee under policies taken out by the decedent upon his own life" (section 6336%c, new section... | |
| 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... | |
| 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... | |
| National City Company, United States - Internal revenue law - 1919 - 104 pages
...death, except in case of a bona fide sale for a fair consideration in money or money's worth ; and 297. (f) To the extent of the amount receivable by the...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 —... | |
| United States - 1919 - 460 pages
...death, except in case of a bona fide sale for a fair consideration in money or money's irorth; and (/) To the extent of the amount receivable by the executor...his own life; and to the extent of the excess over $.'iO,000 of the amount receivable by all other beneficiaries as insurance under policies taken out... | |
| Ewell D. Moore - Taxation - 1919 - 44 pages
...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...beneficiaries as insurance under policies taken out by decedent on his own life. RULES FOR DETERMINING THE NET ESTATE (Sec. 403) The net estate is determined,... | |
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