Taxation of Life Insurance and Annuities |
Contents
DEATH BENEFITS UNDER LIFE POLICIES PAGE 1 Statutory Provisions | 1 |
Regulations | 2 |
Legislative and Constitutional Principles | 4 |
Copyright | |
113 other sections not shown
Common terms and phrases
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 benefit 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 Industrial Trust Co inheritance tax installments insurance company insurance payable insurance policies insurance proceeds insured retained insured's death insured's estate interest legal incidents ment named beneficiary Northwestern Nat paid by reason pays the premiums policies payable Policies Taken predeceases premium payment premiums paid proceeds payable Regulations 80 retained no legal Revenue Act right to change section 302 settlor Supp supra note taxation taxpayer theory thereof tion transfer Treasury ruled