| Harry James Loman - 1927 - 280 halaman
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. The regulations include death benefits paid by fraternal societies and all other forms of life insurance.... | |
| United States - 1928 - 1164 halaman
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. (h) Except as otherwise specifically provided therein subdivisions (b), (c), (d), (e), (f), and (g)... | |
| United States - 1928 - 268 halaman
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. (h) Except as otherwise specifically provided therein subdivisions (b), (c), (d;, (e;, (f), and (g)... | |
| United States. Internal Revenue Service - 1929 - 176 halaman
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. (h) Subdivisions (b)~, (c), (d), (e), (f), and (g) of this section shall apply to the transfers, trusts,... | |
| United States. Board of Tax Appeals - 1931 - 1490 halaman
...death of all property, real or personal, tangible or intangible, wherever situated — ******* (f) To the extent of the amount receivable by the executor...policies taken out by the decedent upon his own life ; nnd to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 halaman
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. (h) PRIOR INTERESTS. — Except as otherwise specifically provided therein, subsections (b), (c)5 (d),... | |
| 1925 - 924 halaman
...decedent shall be determined by Includins the value at the time of his death of all property . . . (f) To the extent of the amount receivable by the executor...the decedent upon his own life; and to the extent 60* SPREAD OF ARBITRATION IN SETTLING BUSINESS DISPUTES AVOIDING THE LAW'S DELAY AND COSTLY LITIGATION... | |
| United States. Bureau of the Census - 1938 - 160 halaman
...enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration ; (5069) (e) To the extent of the amount receivable by the executor as insurance under policies, taken out by decedent upon his own life; and to the extent of the excess of $20,000 of the amount receivable by... | |
| |