 | United States - 1965 - Broj stranica: 1110
...single premium life insurance, endowment, or annuity contract (3) Except as provided In subsection (c), any amount paid or accrued on indebtedness Incurred or continued to purchase or carry a life Insurance, endowment, or annuity contract (other than a single premium contract or a contract... | |
 | United States - 1953 - Broj stranica: 1744
...of such interest is received or accrued) wholly exempt from the taxes imposed by this chapter; (6) qH y 6 eww E |u$!, nc { R8#D Q w O w ' a single premium life insurance or endowment contract. For the purposes of this paragraph, if substantially... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - Broj stranica: 1090
...rtoDES. I have it here. Mr. HODES. Here it is. Here is 121. What they are adding to the section is : Any amount paid or accrued on Indebtedness incurred...or continued to purchase or carry a single premium or fully paid up life insurance or endowment contract. That is fully paid-up insurance. The CHAIRMAN.... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - Broj stranica: 1092
...HODES. I have it here. Mr. HODES. Here it is. Here is 121. What they are adding to the section is : Any amount paid or accrued on indebtedness incurred...or continued to purchase or carry a single premium or fully paid up life insurance or endowment contract. That is fully paid-up insurance. The CHAIRMAN.... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - Broj stranica: 1386
...administrative change designed to close a loophole. It provides that you do not get any deduction for interest paid or accrued on indebtedness incurred or continued to purchase or carry a fully paid-up or single premium life insurance or endowment contract. That is, you go to the bank and... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - Broj stranica: 336
...of such interest is received or accrued) wholly exempt from the taxes imposed by this chapter: (6) Any amount paid or accrued on indebtedness incurred or continued to purchase a single premium life insurance or endowment contract. For the purposes of this paragraph, if substantially... | |
 | United States, Walter Elbert Barton - 1944 - Broj stranica: 1286
...interest is received or accrued) wholly exempt from the taxes imposed by this chapter. Sec. 24. (a) (6) Any amount paid or accrued on indebtedness incurred or continued to purchase a single premium life insurance or endowment contract. For the purposes of this paragraph, if substanSec.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - Broj stranica: 350
...of such interest is received or accrued) wholly exempt from the taxes imposed by this chapter: (6) Any amount paid or accrued on indebtedness incurred or continued to purchase a single premium life insurance or endowment contract. For the purposes of this paragraph, if substantially... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - Broj stranica: 428
...of such interest is received or accrued) wholly exempt from the taxes imposed by this chapter: (6) Any amount paid or accrued on indebtedness incurred or continued to purchase a single premium life insurance or endowment contract. For the purposes of this paragraph, if substantially... | |
 | 1999 - Broj stranica: 708
...is a substantial increase in premiums after such date. The rule of this paragraph does not apply to any amount paid or accrued on indebtedness incurred...premium life insurance, endowment, or annuity contract (including a contract treated as a single premium contract); the treatment of such amounts is governed... | |
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Any amount paid or accrued on Indebtedness incurred or continued to purchase or carry a single premium life insurance, endowment, or annuity contract... 
