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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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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - Income tax - 1918 - 148 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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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - Income tax - 1916 - 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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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - Excess profits tax - 1918 - 478 pages
...paid to individual come. beneficiaries upon the death of the insured; the amount re- Insurance. ceived by the insured, as a return of premium or premiums paid by him 1 Amendment. under life insurance, endowment, or annuity contracts, either during the term or at the...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured ; (2) 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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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 708 pages
...individual beneficiaries or to the estate of the insured. (Source: Fed. Rev. Act 1918 — § 213-6, 1.) (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 of the term mentioned in the contract...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...paid upon the death of the insured to individual beneficiaries or to the estate 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 of the term mentioned in the contract...
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Special Regulations

United States. War Department - United States - 1919 - 634 pages
...paid upon the death of the insured to individual beneficiaries, or to the estate of the insured. 6. 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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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured; (2) The amount received by the insured as a return of premium or premiums paid by turn under life insurance, endowment, or annuity contracts, either during the term or at the maturity...
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Fairchild's Daily News Record and Women's Wear National Directory ..., Volume 17

Clothing trade - 1920 - 622 pages
...paid upon the death of the insured to individual beneficiaries or to the estate 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 of the term mentioned in the contract...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...paid upon the death of the insured to individual beneficiaries or to the estate of the insured; (2) 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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