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1973 Ins. L.J. 1 (1973)

handle is hein.journals/inslj35 and id is 1 raw text is: C 1973, Commerce Clearing House, Inc. All rights reserved. Printed in the United States of America. IN THIS ISSUE January, 1973 --- -------------- Number 600 The Coverage 3 Highlights of news and events around the country of interest to the insurance industry. IRC Section 2042-The Estate Taxation of Life Insurance: What Is an Incident of Ownership? Kenneth C. Eliasberg 7 The questions of what constitutes an incident of ownership and in whom does it reside in a given situation have produced much controversy, most of which could have been avoided by proper planning, points out Mr. Eliasberg. THE INSURANCE LAW JOURNAL, published monthly by Commerce Clearing House, Inc., 4025 W. Peterson Ave., Chicago, Illinois 60646. Subscription rate: 1 year, $20.00; single copies, $2.0O. Second-class postage paid at Chicago, Illinois and at addi- tional mailing offices. Number 600, January, 1973. x. ;%