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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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Seite 242
von United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
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Cases Decided in the Court of Claims of the United States, Band 80

United States. Court of Claims - 1936 - 940 Seiten
...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...
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Cases Decided in the Court of Claims of the United States, Band 67

United States. Court of Claims - 1929 - 762 Seiten
...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...
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Cases Decided in the Court of Claims of the United States, Bände 1-89

United States. Court of Claims - 1940 - 772 Seiten
...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...
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Annual Report of the American Bar Association: Including ..., Band 71

American Bar Association - 1946 - 866 Seiten
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Keine Leseprobe verfügbar - Über dieses Buch

The Federal Reporter

1944 - 1242 Seiten
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The Northeastern Reporter, Band 124

1920 - 932 Seiten
...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...
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California Law Review, Band 31

1942 - 502 Seiten
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Acts, Resolutions and Memorials of the Regular Session ... Legislature of ...

Arizona - 1952 - 560 Seiten
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To Provide Revenue for War Purposes: Hearings Before the Committee on ...

United States. Congress. Senate. Committee on Finance - 1918 - 660 Seiten
...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...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 664 Seiten
...(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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