 | Mississippi - 1924 - 828 halaman
...extent of the excess of twenty thousand dollars of the amount receivable by all other beneficiaries as insurance under policies, taken out by the decedent upon his own life; . (f ) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the...policies taken out by the decedent upon his own life. In general, it includes all property which is subject to the transfer tax and in addition thereto real... | |
 | New York (State) - 1925 - 1586 halaman
...death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the...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,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...; and to the extent of the excess over $40.QPO 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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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,... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 halaman
...death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and (g) To the extent of the amount receivable by the...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,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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,... | |
 | 1926 - 1112 halaman
...life; and to the extent of the excess over $40,000 of the amount receivable by all other beneliciaries as insurance under policies taken out by the decedent upon his own life." It will be observed that the act in express terms is declared to be retroactive as to all the transfers... | |
 | Charles Alison Scully - 1927 - 112 halaman
...of policies of insurance on the life of a decedent has been prescribed in the Revenue Act of 1926. "Sec. 302. The value of the gross estate of the decedent...wherever situated. (g) To the extent of the amount re[61] ceivable by the executor as insurance under policies taken out by the decedent upon his own... | |
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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... 
