...net is computed, there shall be included the amount, over an exemption, receivable by beneficiaries as insurance under policies taken out by the decedent upon his own life. After the effective date of the Act the decedent in this case procured policies on his life payable...

...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. (h) Subdivisions (b)~, (c), (d), (e), (f), and (g) of this section shall apply to the transfers, trusts,...

...was inserted requiring the inclusion in the gross estate of (1) insurance receivable by an executor under policies taken out by the decedent upon his own life, and (2) insurance in excess of $40,000 receivable by all specific beneficiaries taken out by the decedent...

...double indemnity provisions of certain life insurance policies, held to represent amounts received " under policies taken out by the decedent upon his own life " and therefore Includable in the gross estate of the decedent under the provisions of section 302 (g), Revenue...

...death of all property, real or personal, tangible or intangible, wherever situated — ******* (f) To the extent of the amount receivable by the executor...policies taken out by the decedent upon his own life ; nnd to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries...

...was inserted requiring the inclusion in the gross estate of (1) insurance receivable by an executor under policies taken out by the decedent upon his own life, and (2) insurance in excess of $40,000 receivable by all specific beneficiaries taken out by the decedent...

...his death of nil property, real or personal. tangible or intangible, wherever situated — ******* (g) To the extent of the amount receivable by the...beneficiaries as insurance under policies taken out Z>i/ the decedent upon bis own life. [Italics supplied.] The total proceeds here involved, $176,851.13,...

...death, except in case of a bona fide sale for a fair consideration in money or money's worth: and • (g) To the extent of the amount receivable by the...his own life: and to the extent of the excess over $40.000 of the amount receivable by all other beneficiarles as insurance under policies taken out by...

...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. (h) PRIOR INTERESTS. — Except as otherwise specifically provided therein, subsections (b), (c)5 (d),...

...value of the gross estate shall Include the value of all property — (1) Receivable by the executor. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable...