Proceedings of New York University ... Annual Institute on Federal Taxation, Volume 9Banks & Company, Matthew Bender, Incorporated, 1951 - Income tax |
Contents
What Is Taxable Income to Policyholders Resulting from | 7 |
Deductions of Premiums and Interest Paid to Carry Insur | 21 |
How Do Gift and Estate Taxes Affect Life Insurance | 43 |
Copyright | |
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aff'd amount annuity apply appointor apportionment statute assets basis beneficiary benefit Bureau Code Com'r Commissioner common disaster contemplation of death corporation corpus cost Court held decedent decision depletion determined distribution dividend divorce earnings effect employee estate tax estate tax purposes executor exemption exercise fact fair market value Federal estate tax FSupp fund gift tax grantor gross estate gross income Helvering husband included income tax installment insurance company insurance policy insurance proceeds inter vivos trust interest Internal Revenue Internal Revenue Code lifo loss marital deduction ment oil payment operation paid partner partnership payable period person power of appointment premiums prior problem profits provisions purchase question received regulations result Revenue Act ruling Section settlement option settlor share stock retirement agreement stockholders supra surviving spouse Tax Court tax law tax liability tax lien taxable Taxation taxpayer tion transfer Treasury trust United wife