Are the death benefits received from an irrevocable life insurance trust generally subject to federal income tax?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are the death benefits received from an irrevocable life insurance trust generally subject to federal income tax?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS life insurance proceeds death benefit gross income exclusion section 101 interest transfer for value Google ↗
IRS irrevocable life insurance trust estate tax three year rule incidents of ownership life insurance Google ↗
- Life Insurance & Disability Insurance Proceeds · irs.gov
- 26 CFR § 1.101-3 - Interest payments. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 26 U.S.C. § 101: Certain death benefits · uscode.house.gov
- 26 CFR § 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 5.5.7 Collecting Estate Tax · irs.gov
- 26 CFR § 20.2042-1 - Proceeds of life insurance. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Irrevocable Life Insurance Trust · statefarm.com
- IRS guidance on life insurance proceeds · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS life insurance proceeds death benefit gross income exclusion section 101 interest transfer for value OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS irrevocable life insurance trust estate tax three year rule incidents of ownership life insurance OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |