 | 1921 - 668 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. This is an exercise of "strong-arm" methods of legislation which is about equivalent to saying that... | |
 | United States. Tax Court - 1944 - 1254 halaman
...under ibdivision (g) of section 811, supra, the aggregate amount "receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life," viz., $16,850.60. The second issue arises from the determination of the respondent that the value of... | |
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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... 
