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" 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 98
by United States - 1924 - 240 pages
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Cases Decided in the Court of Claims of the United States, Volume 67

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...
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Cases Decided in the Court of Claims of the United States, Volumes 1-89

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),...
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Cases Decided in the Court of Claims of the United States, Volume 69

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...
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Cases Decided in the Court of Claims of the United States, Volume 80

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...
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The Northeastern Reporter, Volume 124

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...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

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...
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To Provide Revenue for War Purposes: Hearings Before the Committee on ...

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...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

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 —...
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Congressional Serial Set

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...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

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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