 | 1966 - Broj stranica: 1826
...contract or a contract treated as a single premium contract) if such indebtedness is incurred pursuant to a plan of purchase which contemplates the systematic...indirect borrowing of part or all of the increases in the cash value of such contract (either from the insurer or otherwise) . For the purposes of the preceding... | |
 | 1998 - Broj stranica: 672
...contract or a contract treated as a single premium contract) if such indebtedness Is Incurred pursuant to a plan of purchase which contemplates the systematic...indirect borrowing of part or all of the increases in the cash value of such contract (either from the insurer or otherwise). For the purposes of the preceding... | |
 | 1975 - Broj stranica: 424
...contract or a contract treated as a single premium contract) if such indebtedness Is incurred pursuant to a plan of purchase which contemplates the systematic...indirect borrowing of part or all of the increases hi the cash value of such contract (either from the Insurer or otherwise). For the purposes of the... | |
 | United States. Internal Revenue Service - 1964 - Broj stranica: 888
...a contract treated as a single-premium contract) pursuant to a plan of purchase which contemplates systematic direct or indirect borrowing of part or all of the increases in the cash value of such contract (either from the insurer or otherwise). Amounts paid or accrued on... | |
 | United States. Congress. Senate. Committee on Finance - 1963 - Broj stranica: 1148
...213 is intended to reduce the attraction of life insurance and annuity contracts which contemplate the systematic direct or indirect borrowing of part or all of the increases in cash value for premium payments. That object is to be accomplished by not permitting the deduction of interest... | |
 | United States. Internal Revenue Service - 1964 - Broj stranica: 1462
...(other than a single premium contract or a contract treated as a single premium contract) pursuant to liated group adopt an apportionment plan, the group...consolidated return shall be treated as a single memb the cash value of such contract (either from the insurer or otherwise)." (2) by adding at the end thereof... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - Broj stranica: 1120
...contract treated as a single premium con2 tract) pursuant to a plan of purchase which contem3 plates the systematic direct or indirect borrowing of * part or all of the increases in the cash value of such •> contract (either from the insurer or otherwise) ." 6 (2) by adding at the... | |
 | United States. Internal Revenue Service - 1965 - Broj stranica: 1150
...(other than a single premium contract or a contract treated as a single premium contract) pursuant to a plan of purchase which contemplates the systematic...indirect borrowing of part or all of the increases in the cash value of such contract (either from the insurer or otherwise). 'The publication of this Treasury... | |
 | United States. Tax Court - 1969 - Broj stranica: 564
...(other than a single premium contract or a contract treated as a single premium contract) pursuant to a plan of purchase which contemplates the systematic...Indirect borrowing of part or all of the increases In the cash value of such contract (either from the insurer or otherwise). beneficiary of the policy is... | |
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... contract) pursuant to a plan of purchase which contemplates the systematic direct or indirect borrowing of part or all of the increases in the cash value of such contract (either from the insurer or otherwise). 
