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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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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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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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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 674 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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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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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 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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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 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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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...to the committee as being uncertainties in the proposed law which should be remedied' Section 213-B, page 9, is the provision which excepts as a deduction,...beneficiary, it is exempt under the law. I think the law is indistinct in that regard, and that should be remedied. In other words, if your insurance is...
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Income Tax Law of the United States: Act of September 8, 1916, as Amended ...

Guaranty Trust Company of New York - Aliens - 1918 - 108 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. Internal Revenue Service - Income tax - 1918 - 52 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 or surrender, of the insurance contract....
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - Income tax - 1918 - 200 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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