 | 1960 - 688 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" includes a reversionary interest... | |
 | 1968 - 330 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" includes a reversionary interest... | |
 | 1959 - 1114 trang
...amount receivable by all other beneficiaries as Insurance under policies on the Ufe of the decedent with respect to which the decedent possessed at his death any of the Incidents of ownership, exerclsable either alone or In conjunction with any other person. For purposes of the preceding sentence,... | |
 | 1970 - 324 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exerclsable either alone or in conjunction with any other person. For purposes of the preceding sentence,... | |
 | 1971 - 356 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exerclsable either alone or in conjunction with any other person. For purposes of the preceding sentence,... | |
 | United States. Tax Court - 1965 - 992 trang
...the amount receivable by all beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership.3 The petitioners do not question the fact that the » SEC. 2042. PROCEEDS OF LIFE INSURANCE.... | |
 | United States. Tax Court - 1969 - 572 trang
...than the executor be included in the decedent's gross estate, if at his death the decedent possessed "any of the incidents of ownership" exercisable either alone or in conjunction with another person.9 Treasury regulation section 20.2042-1 (c) (2) explains the meaning of "incidents of... | |
 | United States. Tax Court - 1963 - 1194 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of UK Incidents of ownership, exercisable either alone or in conjunction with tnj other person. * •... | |
 | United States. Tax Court - 1982 - 1338 trang
...decedent's death is includable in his gross estate under section 2042(2).3 The decision turns on whether the decedent "possessed at his death any of the incidents of ownership" with respect to the policy. Sec. 2042(2). The only right given to decedent by the policy was the right... | |
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... with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership... 
