 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...  Income Tax Law: Analysis and Comment - Halaman 101oleh Harris, Forbes & co., New York - 1919 - 153 halamanTampilan utuh - Tentang buku ini
 | United States. Court of Claims - 1925 - 828 halaman
...Does not include the following items, which shall be exempt from taxation under this title: * * * * * "(3) The value of property acquired by gift, bequest,...income from such property shall be included in gross income) * * *." Section 202 (a) provides in part as follows: " That for the purpose of ascertaining... | |
 | United States - 1917 - 706 halaman
...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... | |
 | 1925 - 1124 halaman
...• • "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... | |
 | Philippines - 1986 - 492 halaman
...insured, as a return of premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term.... contract or upon surrender of the contract. (3) Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise, or descent;... | |
 | United States - 1913 - 454 halaman
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of the normal... | |
 | George Fox Tucker - 1913 - 292 halaman
...insured on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 to cover about... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 halaman
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of the normal... | |
 | Downing, R. F., & co - 1913 - 686 halaman
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of the normal... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 halaman
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of Individual... | |
 | United States - 1913 - 160 halaman
...insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at 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 of the normal... | |
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