| United States. Court of Claims - 1936 - 940 páginas
...the time of his death of all property, real or personal, tangible or intangible, wherever situated, " to the extent of the amount receivable by the executor as insurance under policies taken out by decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by... | |
| United States. Court of Claims - 1929 - 762 páginas
...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." Plaintiffs' chief contention is that the statute fixing the measure of the tax, in so far as it includes... | |
| United States. Court of Claims - 1940 - 772 páginas
...1932 required the inclusion in the decedent's gross estate of the proceeds in excess of $40,000 of insurance under policies taken out by the decedent upon his own life between March 1925 and January 1929 when the facts show that the decedent continued after the assignment... | |
| 1944 - 1238 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
| 1920 - 932 páginas
...the amount receivable by the executor as insuranee under policies taken ont by the decedent upon bis own life ; and to the extent of the excess over $40,000...the amount receivable by all other beneficiaries as Insn ranee under policies taken out by the decedent upon his own life" (section 6336%c, new section... | |
| 1942 - 502 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
| Arizona - 1952 - 560 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
| United States. Congress. Senate. Committee on Finance - 1918 - 660 páginas
...in an insurance risk; in other words, to the extent of the excess, referring back to that section, of the amount receivable by the executor as insurance...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 páginas
...(F) OF PENDING REVENUE RILL (HK 12863) RELATIVE TO THE ESTATE TAX. (f ) To the extent of the excess of the amount receivable by the executor as insurance...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... | |
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