 | 1939 - 1030 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. * * * 80.25 Taxable insurance. The statute provides for the inclusion in the gross estate of insurance... | |
 | United States - 1983 - 968 halaman
...The value of the gross estate shall Include the value of all propertyCD Receivable by the executor To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries To the extent of the amount receivable... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1270 halaman
...its equivalent in purpose and effect, is suggested. "Section 811 (g) Proceeds of Life Insurance. — To the extent of the amount receivable by the executor...under policies taken out by the decedent upon his life ; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries... | |
 | United States. Tax Court - 1943 - 1262 halaman
...a boua fide gale for an adequate and full consideration In money or money's worth. **••*•• (g) To the extent of the amount receivable by the...Insurance under policies taken out by the decedent upon IMS own life ; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries... | |
 | Philippines - 1945 - 1064 halaman
...To the extent of the amount receivable by the estate of the deceased, his executor, or administrator as insurance under policies taken out by the decedent upon his own life, irrespective of whether or not the insured retained the power of revocation, or to the extent of the... | |
 | United States. Tax Court - 1947 - 1522 halaman
...consideration In money or money's worth. • • • • •*•*•• (g) PROCEEDS OP LIFE INSURANCE. — To the extent of the amount receivable by the executor...upon his own life ; and to the extent of the excess $40,000 of the amount receivable by all other beneficiaries as Insurance under policies taken out by... | |
 | United States. Tax Court - 1947 - 1574 halaman
...•••••• (g) PROCEEDS OF LIFE INSURANCE. — To the extent of the amount receivable by the aeditor as Insurance under policies taken out by the decedent...upon his own life : and to the extent of the excess $40,000 of the amount receivable by all other bencflciarlw as Insurance under policies taken out by... | |
 | 1959 - 1126 halaman
...value of the gross estate shall Include the value of all property — (1) Receivable by the executor. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable... | |
 | United States, Walter Elbert Barton - 1950 - 1126 halaman
...966. Sec. 811. (R) Proceed! of life insurance.— Seo. 811. (g) (1) Receivable by the executor.— To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. Sec. 811. (K) (2) Receivable by other beneficiaries.— To the extent... | |
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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... 
