 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: With Index ... - Էջ 92United States. Congress. House. Committee on Ways and Means - 1923 - 238 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Internal Revenue Service - 1926 - 620 էջ
...the decedent upon his own life; and to the extent of the excess over $40,000 of the amount rwivable by all other beneficiaries as Insurance under policies taken out by the decedent upon his own life. * * * Airr. 25. Taxable insurance. — The statute provides for the inclusion in the gross estate of... | |
 | United States. Board of Tax Appeals - 1926 - 1508 էջ
...Scottish Rite is an authorized deduction from the decedent's gross estate under this Act, which provides : That for the purpose of the tax the value of the net estate shall be determined — * * * by deducting from the value of the gross estate * * * all bequests, legacies, devises, *... | |
 | Charles Alison Scully - 1927 - 112 էջ
...amount re[61] ceivable 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...policies taken out by the decedent upon his own life." It is and has at all times been quite clear that the proceeds of insurance policies, which by their... | |
 | Harry James Loman - 1927 - 280 էջ
...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...policies taken out by the decedent upon his own life. The regulations include death benefits paid by fraternal societies and all other forms of life insurance.... | |
 | United States. Board of Tax Appeals - 1927 - 1530 էջ
...from the gross estate. The pertinent parts of section 403 of the Revenue Act of 1921 are as follows : Sec. 403. That for the purpose of the tax the value...the case of a resident, by deducting from the value ol the gross estate * * * (3) The amount of all bequests, * * • for the use of any corporation organized... | |
 | 1927 - 1018 էջ
...territory or foreign jurisdiction." Section 249-c of the Tax Law (as added by Laws 1925, c. 320) says that: "For the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate : • • • Amounts for funeral expenses, administration... | |
 | United States. Supreme Court - 1928 - 872 էջ
...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 a resident, by deducting from the value of the gross estate [specified items and an exemption of $50,000] . . . Sec. 408. ... If the tax or any part... | |
 | United States - 1928 - 1164 էջ
...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...policies taken out by the decedent upon his own life. (h) Except as otherwise specifically provided therein subdivisions (b), (c), (d), (e), (f), and (g)... | |
 | United States - 1928 - 268 էջ
...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...policies taken out by the decedent upon his own life. (h) Except as otherwise specifically provided therein subdivisions (b), (c), (d;, (e;, (f), and (g)... | |
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