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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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Էջ 242
United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: 1949-1984

1970 - 344 էջ
...insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

1968 - 322 էջ
...Insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his deato any of the Incidents...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 էջ
...966. Sec. 811. (R) Proceed! of life insurance.— Seo. 811. (g) (1) Receivable by the executor.— To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. Sec. 811. (K) (2) Receivable by other beneficiaries.— To the extent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

General Revenue Revision: Topics 1-19. June 16-18, 23, July 8-9, 14-16, and ...

United States. Congress. House. Committee on Ways and Means - 1953 - 1482 էջ
...subsection (g) (2) thereof as follows : ''(2) RECEiVAni.E by Other Beneficiaries. — To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent [(A) purchased with premiums, or other consideration, paid directly or...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 708 էջ
...upon the life of the decedent. Sec. 811. (g) (2) Receivable by otter beneficiaries.— To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent (A) purchased with premiums, or other consideration, paid directly or...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 726 էջ
...gross estate, provides in part as follows: (2) RECEIVABLE BY OTHER BENEFICIAKIES. — To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent (A) purchased with premiums, or other consideration, paid directly or...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court at ..., Հատոր 363

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1960 - 890 էջ
...of the United States — "(g) PROCEEDS OF LIFE INSURANCE. — "(1) RECEIVABLE BY THE EXECUTOR. — To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. "(2) RECEIVABLE BY OTHER BENEFICIARIES. — To the extent of the amount...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court at ..., Հատոր 363

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1960 - 870 էջ
...of the United States — "(g) PROCEEDS OF LIFE INSURANCE. — "(1) RECEIVABLE BY THE EXECUTOR. — To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. "(2) RECEIVABLE BY OTHER BENEFICIARIES. — To the extent of the amount...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 էջ
...of the gross estate shall include the value of all property — (1) RECEIVABLE BY THE EXECUTOR. — or (2) ID the case of lodging, the employee is required to accept such lodging on on the life of the decedent. (2) RECEIVABLE BY OTHER BENEFICIARIES. — To the extent of the amount...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 էջ
...except real property situated outside of the United States— "(1) RECEIVABLE BY THE EXECUTOR.—To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. "(g) PROCEEDS OF LIFE INSURANCE.— "(2) RECEIvABLE BY OTHER BENEFICIARIES.—To...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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