| 1923 - 292 էջ
...property passing under a general power of appointment exercised by the decedent, and amounts received as insurance under policies taken out by the decedent upon his own life are expressly included in determining the value of the gross estate of the decedent under the new law.... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall be made in case of (f) To the extent of the amount receivable by the executor as insurance under Eolicies taken out by the decedent upon is own life; and to the extent of the excess over $40,000 of... | |
| 1927 - 1150 էջ
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life." These last words are the ground of the Collector's claim. By section 408; 40 Stat 1100 (section 6336%!)... | |
| Mississippi - 1924 - 828 էջ
...extent of the excess of twenty thousand dollars of the amount receivable by all other beneficiaries as insurance under policies, taken out by the decedent upon his own life; . (f ) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the...policies taken out by the decedent upon his own life. In general, it includes all property which is subject to the transfer tax and in addition thereto real... | |
| New York (State) - 1925 - 1586 էջ
...death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the...policies taken out by the decedent upon his own life. (h) Subdivisions (b), (c), (d), (e), (f) and (g) of this section shall apply to the transfers, trusts,... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...; and to the extent of the excess over $40.QPO of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — (a) In... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. (h) Subdivisions (b), (c), (d), (e), (f), and (g) of this section shall apply to the transfers, trusts,... | |
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