 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly. (b) EXCLUSIONS FROM GROSS INCOME. — The following...and shall be exempt from taxation under this chapter : (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of the death... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly. (b) EXCLUSIONS FROM GROSS INCOME. — The following...and shall be exempt from taxation under this chapter : (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of the death... | |
 | 1941 - 1688 էջ
...value since their acquisition. But see section 44 (d) and § 19.44-5. (See further § 19.52-2.) *t [SEC. 22. GROSS INCOME.] (b) Exclusions from gross...shall be exempt from taxation under this chapter: § 19.22 (b)-l Exemptions; exclusions from gross income. Certain items of income specified in section... | |
 | United States - 1953 - 1744 էջ
...States who took office on or before June 6, 1932, the compensation received as such shall be Included in ived in a distribution subject to the provisions of...in respect of which the distribution was made sha (1) Life insurance, etc. Amounts received — (A) under a life insurance contract, paid by reason of... | |
 | United States. Internal Revenue Service - 1941 - 664 էջ
...the one hundred and sixty-fourth. FRANKLIN D. ROOSEVELT. By the President: CORDELL HULL, Secretary o) State. The Internal Revenue Code provides in part...REGULATIONS. The Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this... | |
 | United States. Internal Revenue Service - 1939 - 636 էջ
...By the President: CORDELL HULL, Secretary of State. PAR. C. Section 22 (b) (7), Revenue Act of 1936, provides in part as follows: SEC. 22. GROSS INCOME....following items shall not be included in gross income and shall be exempt from taxation under this title: ******* (7) INCOME EXEMPT UNDER TREATY. — Income... | |
 | United States. Supreme Court - 1945 - 446 էջ
...76th Cong., 1st Sess., p. 23. 13 See S. Rep. No. 1631, 77th Cong., 2d Sess., p. 77 : 26 USC 5 22 : "(b) Exclusions from gross income. — The following...and shall be exempt from taxation under this chapter : ***»»*• "(9) Income from discharge of indebtedness. — In the case of a corporation, the amount... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...States who took office on or before June 6, 1932, the compensation received as such shall be included in gross income. (b) EXCLUSIONS FROM GROSS INCOME. —...shall be exempt from taxation under this chapter: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of the death... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...Years Taxable Years Taxable Years Beginning in 1940 Beginning in 1939 Beginning before 1939 Sec. 22. (b) Exclusions from gross income. — The following...shall be exempt from taxation under this chapter: Sec. 22. (b) (1) Life insurance. — Amounts received under a life insurance contract paid by reason... | |
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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 chapter: ***** "(7) Income Exempt Under Treaty. — Income of any kind, to the extent required by any treaty obligation... 
