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" The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during... "
Treasury Decisions Under Internal Revenue Laws of the United States - Page 5
by United States. Internal Revenue Service - 1915
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 pages
...premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the "income...
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Income Tax Law of the United States: Act of September 8, 1916, as Amended ...

Guaranty Trust Company of New York - 1918 - 108 pages
...premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; the value of property acquired by gift, bequest, devise, or descent (but the income from...
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War Taxation of Incomes, Excess Profits, and Luxuries in Certain Foreign ...

Library of Congress. Legislative Reference Service - 1918 - 142 pages
...the proceeds of life insurance policies paid upon the death of the person insured, or payments made or credited to the insured on life insurance endowment or annuity contracts upon the maturity of the term mentioned in the contract or upon the surrender of the contract; with the following...
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House of Commons Debates, Official Report, Volume 6

Canada. Parliament. House of Commons - 1918 - 906 pages
...the proceeds of life Insurance policies paid upon the death of the person insured or payments made or credited to the Insured on life insurance endowment or annuity contracts upon the maturity of the term mentioned In the contract or upon the surrender of the contract; with the following...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 pages
...premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract: the value of property acquired by gift, bequest, devise, or descent (but the income from...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 148 pages
...premiums paid by him under life insurance, endowment, or annuity contracts either during the term or at the maturity of the term mentioned in the contract or upon the surrender of the contract are exempt from taxation. Dividends received on life insurance policies...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 pages
...bequest, devise, or descent: Provided, That the proceeds of life-insurance policies paid upon the death of the person insured or payments made by or credited...That in computing net income for the purpose of the normal tax there shall be allowed as deductions: First, the necessary expenses actually paid in carrying...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...bequest, devise, or descent: Provided, That the proceeds of life-insurance policies paid upon the death of the person insured or payments made by or credited...That in computing net income for the purpose of the normal tax there shall be allowed as deductions: First, the necessary expenses actually paid in carrying...
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The Statutes of Nova Scotia

Nova Scotia - 1919 - 728 pages
...the proceeds of life insurance policies paid upon the death of the person insured, or payments made or credited to the insured on life insurance endowment or annuity contracts upon the maturity of the term mentioned in the contract or upon the surrender of the contract: with the following...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...premiums paid by him under life insurance, endowment or annuity contracts either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract is exempt from taxation.33 IJnder the 1913 Law it was held that the amount by which the...
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