| 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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