 Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included...  Reports of the Tax Court of the United States - Página 121por United States. Tax Court - 1962Visualização integral - Acerca deste livro
 | New York (State) - 1935 - 1272 páginas
...hundred thirty-three, is hereby amended to read as follows: a. Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise, (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest... | |
 | Minnesota - 1933 - 1392 páginas
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 | 1938 - 142 páginas
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 | 1945 - 1204 páginas
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 | 1935 - 1138 páginas
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 | Idaho - 1947 - 1262 páginas
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 | 1941 - 672 páginas
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 | Philippines - 1986 - 492 páginas
...Life insurance. — The proceeds of life insurance policies paid to the heirs or beneficiaries upon the death of the insured, whether in a single sum or otherwise, whether in a single sum or otherwise, but if such amounts are held by the insurer under an agreement... | |
 | 1946 - 1776 páginas
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 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...exempt from taxation under this title: (1) LIFE INSURANCE. — Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or in installments (but if such amounts are held by the insurer under an agreement to pay interest thereon,... | |
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