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" 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 the term or at the maturity of the term mentioned in the contract or upon surrender of the contract;... "
Notes on the Revenue Act of 1918 - Strana 11
autor/autoři: United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 str.
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Cases Decided in the Court of Claims of the United States, Svazek 65

United States. Court of Claims - 1925 - 828 str.
...Does not include the following items, which shall be exempt from taxation under this title: * * * * * "(3) The value of property acquired by gift, bequest,...from such property shall be included in gross income) * * *." Section 202 (a) provides in part as follows: " That for the purpose of ascertaining the gain...
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Statutes of the United States of America

United States - 1917 - 706 str.
...the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the income from such property snail be included as income) ; interest upon the obligations of a State or any political subdivision...
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The Federal Reporter

1925 - 1124 str.
...• • "Sec. 4. The following income shall be exempt from the provisions of this title: • • • The value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income)." [1] Before beginning the consideration of these statutes, it may be said in passing that...
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Official Gazette, Svazek 82,Vydání 30–32

Philippines - 1986 - 492 str.
...mentioned in the . contract or upon surrender of the contract. (3) Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise,...from such property shall be included in gross income. (4) Interest- on Government securities. — Interest upon the obligations of the Government of the...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 str.
...term or at the maturity of the term mentioned in the contract or upon the surrender of the contract; the value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income); interest upon the obligations of a State or any political subdivision thereof or upon the...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 str.
...the term or at the maturity of the term mentioned in the contract or upon surrender of the contract ; The value of property acquired by gift, bequest, devise...(but the income from such property shall be included as income) ; Interest upon the obligations of a State or any political subdivision thereof or upon...
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War Revenue and Federal Income Tax Laws

1917 - 194 str.
...the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income) ; interest upon the obligations of a State or any political subdivision thereof or upon...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 str.
...term or at the maturity of the term mentioned in the contract or upon the surrender of the contract; the value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income) ; interest upon the obligations of a State or any political subdivision thereof or upon...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 str.
...term or at the maturity of the term mentioned in the contract or upon the surrender of the contract; the value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income) ; interest upon the obligations of a State or any political subdivision thereof or upon...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 str.
...the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise,...(but the income from such property shall be included as income); interest upon the obligations of a State or any political subdivision thereof or upon the...
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