 | United States. Congress. Senate. Committee on Finance - 1921 - 836 halaman
...submitted by Mr. Cox are as follows :) SUGGESTED AMENDMENTS TO TITLE IV — ESTATE TAX. SEC. 402 (f\ To the extent of the amount receivable by the executor...policies taken out by the decedent upon his own life in excels of the mim required In mttt estate, transfer, and inheritance taxes imposed by the United... | |
 | Rex Frye - 1921 - 350 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. SEC. 403. That for the purpose of the tax the value Determination of the net estate shall be determined—... | |
 | John Harold Sears - 1922 - 732 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." Regulations 37, nrts. 32-34. provide: Taxable insurance. — The statute provides for the inclusion... | |
 | United States - 1922 - 756 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. (Act Nov. 23, 1921, c. 136, § 402, 42 Stat.) § 5587. Value of net estate. — For the purpose of... | |
 | Brookings Institution. Institute for Government Research - 1923 - 292 halaman
...property passing under a general power of appointment exercised by the decedent, and amounts received as insurance under policies taken out by the decedent upon his own life are expressly included in determining the value of the gross estate of the decedent under the new law.... | |
 | 1923 - 292 halaman
...property passing under a general power of appointment exercised by the decedent, and amounts received as insurance under policies taken out by the decedent upon his own life are expressly included in determining the value of the gross estate of the decedent under the new law.... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 halaman
...paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall be made in case of (f) To the extent of the amount receivable by the executor as insurance under Eolicies taken out by the decedent upon is own life; and to the extent of the excess over $40,000 of... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — (a) In... | |
 | 1927 - 1150 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." These last words are the ground of the Collector's claim. By section 408; 40 Stat 1100 (section 6336%!)... | |
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To the extent of the amount receivable by the executor as insurance under the policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies... 
