| Administrative law - 1970 - 344 pages
...insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents... | |
| Administrative law - 1968 - 322 pages
...Insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his deato any of the Incidents... | |
| United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...966. Sec. 811. (R) Proceed! of life insurance.— Seo. 811. (g) (1) Receivable by the executor.— To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. Sec. 811. (K) (2) Receivable by other beneficiaries.— To the extent... | |
| United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 1482 pages
...subsection (g) (2) thereof as follows : ''(2) RECEiVAni.E by Other Beneficiaries. — To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent [(A) purchased with premiums, or other consideration, paid directly or... | |
| United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...upon the life of the decedent. Sec. 811. (g) (2) Receivable by otter beneficiaries.— To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent (A) purchased with premiums, or other consideration, paid directly or... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1954 - 726 pages
...gross estate, provides in part as follows: (2) RECEIVABLE BY OTHER BENEFICIAKIES. — To the extent of the amount receivable by all other beneficiaries as insurance under policies upon the life of the decedent (A) purchased with premiums, or other consideration, paid directly or... | |
| Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 pages
...except real property situated outside of the United States— "(1) RECEIVABLE BY THE EXECUTOR.—To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. "(g) PROCEEDS OF LIFE INSURANCE.— "(2) RECEIvABLE BY OTHER BENEFICIARIES.—To... | |
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