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lnsurable Interest in Life
Includihility of Life Insurance Proceeds Under
Includibility of Life Insurance Proceeds Under Sections
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2d Cir 2d Sess 5th Cir 83d Cong agreement alimony annual exclusion annuity contract annuity payments annuity rules apply basis Bull business purchase-agreement cash surrender value cash value Code Commissioner community property constructive receipt corporation death beneﬁt death proceeds decedent decedent’s estate decedent’s gross estate dividends donor employee employee’s endowment policy estate tax exclusion ratio face amount fair market value ﬁciary ﬁrst funds future interest gift tax grantor gross income group policy held Helvering husband incidents of ownership includible infra installments insurance policy insurance proceeds insurance trust insured’s investment life-insurance policy lifetime lump sum marital deduction ment miums optional settlements paid-up partner partnership pay the premiums payable person premium payment premiums paid proﬁts Proposed Reg purchase refund settlement option shareholder statute sufﬁcient Supp supra note surance survivor T.C. Mem taxpayer term insurance tion transfer trust income whole-life wife