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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 Before the Committee on ... - Page 288
by United States. Congress. Senate. Committee on Finance - 1918 - 656 pages
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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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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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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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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 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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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - Accounting - 1917 - 218 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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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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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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The Income Tax Under United States and Massachusetts Law

Frank A. North - Income tax - 1917 - 164 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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