 Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included...  Laws of the State of New York - 第 761 頁New York (State) 著 - 1935完整檢視 - 關於此書
 | Philippines - 1986 - 492 頁
...to the heirs or beneficiaries upon the death of the insured, whether in a single sum or otherwise, whether in a single sum or otherwise, but if such...interest payments shall be included in gross income. (2) Amount received by insured as return of premium. — The amount received by the insured, as a return... | |
 | James L. Madden - 1927 - 284 頁
...income" does not include the following items, which shall be exempt from taxation under this title: (1) Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 頁
...included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
 | Eric Louis Kohler - 1927 - 618 頁
...income" does not include the following items, which shall be exempt from taxation under this title: (1) Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
 | Harrison B. Spaulding - 1927 - 336 頁
...allowed, by the British law and not by the United States law will then be listed. EXEMPT INCOME• 1. Amounts received under a life insurance contract paid by reason of the death of the insured are exempt in the United States.1 In any event, the amount of the policy which represented... | |
 | United States - 1928 - 268 頁
...income" does not include the following items; which shall be exempt from taxation under this title: (1) Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
 | United States - 1928 - 1164 頁
...income" does not include the following items, which shall be exempt from taxation under this title : (1) Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments' (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
 | Robert Hiester Montgomery - 1927 - 592 頁
...income" does not include the following items, which shall be exempt from taxation under this title: (1) Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
 | Robert Hiester Montgomery - 1927 - 1510 頁
...policies. — EXTENT TO WHICH EXEMPT WHEN PAID TO BENEFICIARJES. — LAW. Section 213 (b) . . . . (i) Amounts received under a life insurance contract paid by reason of the death of the insured, 'See "Tax Exemption of State Employees," by Roswell F. Magill, 35 Yale Law Journal, 956.... | |
 | United States. Internal Revenue Service - 1931 - 502 頁
...included in gross income and shall be exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid...the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
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