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" The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; 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... "
Treasury Decisions Under Internal Revenue Laws of the United States - Strana 235
autor/autoři: United States. Office of Commissioner of Internal Revenue - 1914
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Official Gazette, Svazek 82,Vydání 30–32

Philippines - 1986 - 492 str.
...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. (3) Gifts, bequests, and devises. — The value of property acquired by...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 296 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 str.
...from but not the value of property acquired by gift, bequest, devise, or deseent: Provided, That the proceeds of life insurance policies paid upon 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...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Prmnded, That the proceeds of life insurance policies paid upon 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...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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...
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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...
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Compiled Statutes of the United States, 1913: Embracing the ..., Svazek 3

United States - 1914 - 1382 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon the...maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. (38 Stat. 167.) Provisions for claiming exemptions...
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 str.
...from but not the value of property acquired by gift, bequest, devise, or descent: Provided, That the proceeds of life insurance policies paid upon 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...
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