 | United States. Congress. Senate. Committee on Finance - 1918 - 660 pages
...the extent of the excess, referring back to that section, of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life, " over such sum as may be necessary to defray the estate tax imposed by this title and any State transfer... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...RELATIVE TO THE ESTATE TAX. (f ) To the extent of the excess of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life [;l over such sum as may he necessary to defray the estate tax imposed by this title and any State... | |
 | 1919 - 460 pages
...consideration in money or money's irorth; and (/) To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $.'iO,000 of the amount receivable by all other beneficiaries... | |
 | National City Company, United States - 1919 - 104 pages
...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. 298. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined —... | |
 | United States - 1920 - 1064 pages
...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. SEC. 403. That for the purpose of the tax the value of o(D^™i0n,at;]0e; the net estate shall be determined... | |
 | Irving National Bank, New York - 1920 - 150 pages
...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. For the purpose of this Act stock in a domestic corporation owned and held by a non-resident decedent,... | |
 | United States - 1920 - 1052 pages
...consideration in money or money's worth; and (f ) To the extent of the amount receivable by the executor as insurance under 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... | |
 | United States - 1920 - 1054 pages
...consideration in money or money's worth; and (f ) To the extent of the amount receivable by the executor as insurance under 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... | |
 | United States. Congress. Senate. Committee on Finance - 1921 - 836 pages
...TO TITLE IV — ESTATE TAX. SEC. 402 (f\ To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life in excels of the mim required In mttt estate, transfer, and inheritance taxes imposed by the United... | |
 | Rex Frye - 1921 - 350 pages
...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. SEC. 403. That for the purpose of the tax the value Determination of the net estate shall be determined—... | |
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To the extent of the amount receivable by the executor as insurance under 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... 
