| Philippines - 1986 - 492 pages
...sum or otherwise, 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 in gross income. (2) Amount received by insured as return of premium. — The amount received by the insured, as a return... | |
| Eric Louis Kohler - 1927 - 618 pages
...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, the interest payments shall be included in gross income) ; (2) Amounts received (other than amounts paid by reason of the death of the insured and interest... | |
| James L. Madden - 1927 - 284 pages
...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, the interest payments shall be included in gross income) ; (2) Amounts received (other than amounts paid by reason of the death of the insured and interest... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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, the interest payments shall be included in gross income) ; (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured... | |
| United States - 1928 - 268 pages
...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, the interest payments shall be included in gross income) ; (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured... | |
| United States - 1928 - 1164 pages
...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, the interest payments shall be included in gross income) ; (2) Amounts received (other than amounts paid by reason of the death of the insured and interest... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...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, the interest payments shall be included in gross income) ; (2) Amounts received (other than amounts paid by reason of the death of the insured and interest... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...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, the interest payments shall be included in gross income) ; (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...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, the interest payments shall be included in gross income) ; (2) ANNUITIES, ETC.—Amounts received (other than amounts paid by reason of the death of the insured... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...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 in gross income) ; ART. 22(b)(l)-l. Life insurance — Amounts paid by reason of the death of the insured. — The proceeds... | |
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