 | United States - 1965 - Broj stranica: 1110
...the insured is a shareholder or officer. Page 4998 (b) Employees' death benefits. (1) General rule. Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer... | |
 | 1978 - Broj stranica: 838
...of death— (1) Général rule. Except as otherwise provided In paragraph (2) and in subsection (d), gross Income does not include amounts received (whether...or otherwise) under a life Insurance contract, If such amounts are paid by reason of the death of the Insured. (2) Transfer for valuable consideration.... | |
 | 1967 - Broj stranica: 676
...of death — (1) General rule. Except as otherwise provided In paragraph (2) and In subsection (d), gross income does not Include amounts received (whether...or otherwise) under a life Insurance contract, If such amounts are paid by reason of the death of the insured. (2) Transfer for valuable consideration.... | |
 | 1966 - Broj stranica: 658
...of death — (1) General rule. Except as otherwise provided in paragraph (2) and In subsection (d), gross Income does not Include amounts received (whether...sum or otherwise) under a life Insurance contract, II such amounts are paid by reason of the death of the Insured. (2) Transfer for valuable consideration.... | |
 | 1969 - Broj stranica: 710
...death. — (1) General rule. Except as otherwise provided In paragraph (2) and In subsection (d) , gross Income does not Include amounts received (whether In a single sum or otherwise) under a Hie Insurance contract, If such amounts are paid by reason of the death of the Insured. (2) Transfer... | |
 | 1971 - Broj stranica: 1474
...which the insured is a shareholder or officer. (b) Employees' death benefits — (1) General rule. Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer... | |
 | 1972 - Broj stranica: 852
...which the Insured Is a shareholder or officer. (b) Employees' death benefits — (1) General rule. Gross Income does not include amounts received (whether In a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer... | |
 | 1970 - Broj stranica: 750
...in which the insured is a shareholder or officer. (b) Employees' death benefits—(1) General rule. Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer... | |
 | 1968 - Broj stranica: 1618
...which the Insured is a shareholder or officer. (b) Employees' death benefits — (1) General rule. Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - Broj stranica: 1186
...INSURANCE CONTRACTS PAYABLE BY REASON or DEATH. — Except as otherwise provided in subsection (d), gross income does not include amounts received < whether...or otherwise) under a life insurance contract, If such amounts are paid by reason of the death of the insured. That part of the [The] proceeds of life... | |
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Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee. 
