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" 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 the term or at the maturity of the term mentioned in the contract or upon surrender of the contract... "
To Provide Revenue for War Purposes: Hearings... on H.R. 12863... - Page 286
by United States. Congress. Senate. Committee on Finance - 1918
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...life insurance policies paid to individual bene- d¿ anoe "* ficiaries upon the death of the insured; the amount received by the insured, as a return of...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...
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The Abridgment 1915: Containing the Annual Message of the President of the ...

United States. Congress. Joint Committee on Printing, United States. President (1913-1921 : Wilson) - Presidents - 1916 - 1044 pages
...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...premiums paid by him under life insurance, endowment, or annuity contracts, either during the 23871*—Ab. 1915—vol 1 8 term or at the maturity of the...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...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...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...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - Finance, Public - 1916 - 804 pages
...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...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...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...exempt whether received by an individual, a partnership or a corporation. Such income is as follows : the amount received by the insured as a return of...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...
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Annals of the American Academy of Political and Social Science, Volume 70

Political science - 1917 - 366 pages
...of life insurance policies paid to individual beneficiaries upon MSLir the death of the insured" and "the amount received by the insured, as a return of...premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term .... or upon the surrender...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...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...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...
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Income Tax Primer

United States. Office of internal revenue - Income tax - 1917 - 36 pages
...proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured. (b) The amount received by the insured, as a return of...premiums paid by him under life insurance, endowment, or annuity contracts, either during the term, or at the maturity, or surrender, of the insurance contract....
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...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...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...
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War Tax: A Synopsis of the War Tax with Accurate Tables and Concrete ...

Chester William Le Noir - Income tax - 1917 - 20 pages
...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...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...
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