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FEDERAL INCOME TAX
Proceeds Left at Interest
106 other sections not shown
81 dealing aggregate premiums amended amounts received annual annuity contract applicable Bailey cash surrender value CCH Dec change the beneficiary Chase National Bank Code Commissioner community property consideration paid contemplation of death corporation criterion death benefits decedent retained decedent's estate decision deductible dividends employee endowment policy excess excluded from gross executor exemption Federal Estate Tax ficiary funds gift tax gross estate gross income Hallock held Helvering incidents of ownership included in gross income tax inheritance tax installments insurance company insurance payable insurance policies insurance proceeds insured retained insured's death insured's estate interest Internal Revenue Code ment named beneficiary Northwestern Nat paid by reason pays the premiums policies payable Policies Taken predeceases premium payment premiums paid prior proceeds payable Regulations 80 resulting trust retained no legal Revenue Act right to change section 302 settlor Supp supra note taxation taxpayer theory thereof tion Treasury ruled