 The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract.  Canada; Economic Position and Plans for Development - Էջ 147Guaranty Trust Company of New York - 1919 - 30 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1925 - 828 էջ
...Does not include the following items, which shall be exempt from taxation under this title: * * * * * "(3) The value of property acquired by gift, bequest,...from such property shall be included in gross income) * * *." Section 202 (a) provides in part as follows: " That for the purpose of ascertaining the gain... | |
 | United States - 1917 - 706 էջ
...the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the income from such property snail be included as income) ; interest upon the obligations of a State or any political subdivision... | |
 | 1925 - 1124 էջ
...• • "Sec. 4. The following income shall be exempt from the provisions of this title: • • • The value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income)." [1] Before beginning the consideration of these statutes, it may be said in passing that... | |
 | Philippines - 1986 - 492 էջ
...insured as return of premium. — The amount received by the insured, as a return of premiums paid by him under life insurance, endowment, or annuity contracts,.... contract or upon surrender of the contract. (3) Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise, or descent;... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 էջ
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose of Individual... | |
 | George Fox Tucker - 1913 - 292 էջ
...insured on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. The design of this paragraph is undoubtedly to cover about... | |
 | Downing, R. F., & co - 1913 - 686 էջ
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose of the normal... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 էջ
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose of the normal... | |
 | United States - 1913 - 160 էջ
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose of the normal... | |
 | United States - 1913 - 454 էջ
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose of the normal... | |
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