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Taxation-Federal Estate Tax-Transfers Of Life Insurance In Contemplation Of Death, Ralph E. Hunt S. Ed.
Taxation-Federal Estate Tax-Transfers Of Life Insurance In Contemplation Of Death, Ralph E. Hunt S. Ed.
Michigan Law Review
Insurance policies on the life of a decedent are ordinarily included in his gross estate according to the provisions of section 811 (g) of the Internal Revenue Code. Where the policy is payable to a beneficiary other than the executor, it is taxable under section 811(g)(2): (1) if the decedent paid premiums on the policy, in proportion to the amount of premiums paid by him in relation to the total premiums paid, or (2) if the decedent possessed at his death any of the incidents of ownership. However, these provisions are not exclusive; even though section 811 (g) is inapplicable, …
Stanley And Kilcullen: The Federal Income Tax: A Guide To The Law., Michigan Law Review
Stanley And Kilcullen: The Federal Income Tax: A Guide To The Law., Michigan Law Review
Michigan Law Review
A Review of THE FEDERAL INCOME TAX: A GUIDE TO THE LAW. By Joyce Stanley and Richard Kilcullen.
Tax Practitioners Forum, Michigan Law Review
Tax Practitioners Forum, Michigan Law Review
Michigan Law Review
A Review of TAX PRACTITIONERS FORUM