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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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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - Corporation law - 1922 - 1032 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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20th Century Bookkeeping and Accounting: A Treatise on the Principles of ...

James Williams Baker - Bookkeeping - 1922 - 396 pages
...net Ion, in which cut •** Section 204 of the Revenue Act of 1971: (6) Tho amount received by lh« Insured as a return of premium or premiums paid by him under life Insurance, endowment, or annuity contracts, rlther during tbe term or at tbe maturity of the term mentioned In the contract...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...under this title: (1) The proceeds of life insurance policies paid upon the death 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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Self-proving Business Arithmetic

Thomas Theodore Goff - Business mathematics - 1923 - 344 pages
...Revenue Act of 1921: (a) The proceeds of life insurance policies paid upon the death 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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...under this title: (1) The proceeds of life insurance policies paid upon the death 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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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - Accounting - 1924 - 514 pages
...under this title: (1) The proceeds of life insurance policies paid upon the death 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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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...under this title : (1) The proceeds of life insurance policies paid upon the death 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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...under this title: (1) The proceeds of life insurance policies paid upon the death 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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...proceeds of life instirance policies paid to individual beneficiaries upon the death 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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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...under this title: (1) The proceeds of life insurance policies paid upon the death 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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