From inside the book
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Page 69
... amount certificate . B. Exclusion ratio . Gross income does not include that part of any amount received as an annuity under an annuity , endowment , or life insurance contract which bears the same ratio to such amount as the investment ...
... amount certificate . B. Exclusion ratio . Gross income does not include that part of any amount received as an annuity under an annuity , endowment , or life insurance contract which bears the same ratio to such amount as the investment ...
Page 70
... amount is first received under the contract as an annuity , the aggregate amount receivable by the employee under the terms of the contract is equal to or greater than the consideration for the contract contributed by the employee ...
... amount is first received under the contract as an annuity , the aggregate amount receivable by the employee under the terms of the contract is equal to or greater than the consideration for the contract contributed by the employee ...
Page 71
... amount received under a contract on its surrender , redemption , or maturity . In the case of any amount to which the preceding sentence applies , the rule of Sub - section E ( 1 ) ( b ) of this Section shall apply ( and the rule of Sub ...
... amount received under a contract on its surrender , redemption , or maturity . In the case of any amount to which the preceding sentence applies , the rule of Sub - section E ( 1 ) ( b ) of this Section shall apply ( and the rule of Sub ...
Contents
REVENUE AND TAXATION | 1 |
Department of Revenue | 23 |
Index to Title 47 Revenue and Taxation see Volume containing end of Title | 47 |
Copyright | |
Common terms and phrases
1st Ex.Sess 2nd Ex.Sess Act shall become Added by Acts adjusted adjusted basis allocated allowed Amended by Acts amount apportionable income B.T.A. Docket basis become effective beginning after December C.J.S. Taxation carryback chain store Chapter Code Annotated Collector of Revenue computed corporation December 31 Department of Revenue determined distribution donation election employee exemption federal income tax filed gain or loss gross income Historical and Statutory income tax return individual interest Internal Revenue Code January Law Institute Library References Taxation Louisiana Revised Statutes Louisiana State Law medical savings account net income Operation Game paragraph partnership payment prior provided in R.S. purposes pursuant refund S.Ct secretary Section special funds Statutes of 1950 statutory revision authority Subpart subsec Subsection Subtitle tax credit tax imposed taxable income taxable periods beginning taxable years beginning taxpayer tion Title 47 trust United States Code WESTLAW Electronic Research WESTLAW Topic withholding