| United States - 1939 - 780 halaman
...; 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)? (d),... | |
| CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 halaman
...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... | |
| 1959 - 1114 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... | |
| 1973 - 356 halaman
...value of the grosr. 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... | |
| 1969 - 334 halaman
...value of the grosr, 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... | |
| 1968 - 330 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... | |
| 1970 - 324 halaman
...value of the grosr. 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... | |
| 1960 - 688 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. Internal Revenue Service - 1957 - 1326 halaman
...the gross estate shall include the value of all property — ( 1) RECEIVABLE BY THK EXEITUTOK. — ing of a bond in accordance with this section, the collection of so much of the as on the life of the decedent. * * * Under the terms of the standard liability policy, the insurance... | |
| 1971 - 356 halaman
...value of the gros^ 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... | |
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