American Law Reports Annotated, Том 118Lawyers Co-operative Publishing Company, 1939 |
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Сторінка 327
... proceeds were held tax- able as receivable under policies " tak- en out by the decedent upon his own life , " in Brown v . Commissioner of Internal Revenue ( 1938 ; C. C. A. 6th ) 95 F. ( 2d ) 184 , where policies on the life of the ...
... proceeds were held tax- able as receivable under policies " tak- en out by the decedent upon his own life , " in Brown v . Commissioner of Internal Revenue ( 1938 ; C. C. A. 6th ) 95 F. ( 2d ) 184 , where policies on the life of the ...
Сторінка 329
... proceeds as trustee rendered them subject to tax , the court said : " The same public policy which dictated the exemption of the proceeds of life insurance paid to a beneficiary requires the extension of that exemption to trusts which ...
... proceeds as trustee rendered them subject to tax , the court said : " The same public policy which dictated the exemption of the proceeds of life insurance paid to a beneficiary requires the extension of that exemption to trusts which ...
Сторінка 330
... proceeds of policies effected on his life by others were not taxable under the statute , there being no transfer from his estate to the beneficiaries . In that case the corporation of which the decedent was president took out insurance ...
... proceeds of policies effected on his life by others were not taxable under the statute , there being no transfer from his estate to the beneficiaries . In that case the corporation of which the decedent was president took out insurance ...
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