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" In the case of mutual insurance companies (including interinsurers and reciprocal underwriters, but not including mutual life or mutual marine insurance companies) requiring their members to make premium deposits to provide for losses and expenses, there... "
The Income Tax Law of the United States of America: Analyzed and Clarified - 116. lappuse
autors: Albert Henry Walker - 1913 - 132 lapas
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The Federal Reporter

1925 - 1112 lapas
...the year on policy and annuity contracts: Provided, that mutual fire insurance companies requiring their members to make premium deposits to provide...shall not return as income any portion of the premium dereturn as taxable income all income received by them from all other sources plus such РОГLULU...
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Fire Insurance Laws, Taxes and Fees

1917 - 540 lapas
...employers' liability and mutual workmen's compensation and mutual casualty insurance companies requiring their members to make premium deposits to provide...portion of the premium deposits returned to their policyhoklers, but shall return as taxable income all income received by them from all other sources...
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Treasury Decisions Under Internal Revenue Laws of the United States, 17. sējums

United States. Office of Commissioner of Internal Revenue - 1916 - 312 lapas
...to tax. — The Federal income tax law provides — That mutual fire insurance companies requiring their members to make premium deposits to provide...received by them from all other sources plus such portion of the premium deposits as are retained by the company for purposes other than the payment...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 lapas
...the year on policy and annuity contracts: Provided, That mutual fire insurance companies requiring their members to make premium deposits to provide...income received by them from all other sources plus sucli portions of the premium deposits as are retained by the companies for purposes other than the...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 lapas
...the year on policy and annuity contracts: Provided, That mutual fire Insurance companies requiring their members to make premium deposits to provide...income received by them from all other sources plus sucli portions of the premium deposits as are retained by the companies for purposes other than the...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 lapas
...on policy and annuity contracts : Provided further, That mutual fire insurance companies requiring their members to make premium deposits to provide...portion of the premium deposits returned to their policy holders, but shall return as taxable income all income received by them from all other sources...
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Federal Income Tax Law Affecting Individuals and Corporations with an ...

Luther F. Speer - 1914 - 128 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ]
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Tariff Handbook

United States. Congress. House. Committee on Ways and Means - 1913 - 832 lapas
.../'rnrídtd Jiirtht-r. That mutual fire insurance companies requiring their members to make premium deposite to provide for losses and expenses shall not return as income any port ion of the premium deposits returned to their policy holders, but shall return as taxable income...
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 lapas
...required by law to reserve funds, and therefore are not taxable. Mutual fire insurance companies requiring their members to make premium deposits to provide...taxable income all income received by them from all sources plus such portions of premium deposits as are retained by the companies for purposes other...
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Statutes of the United States of America

United States - 1914 - 592 lapas
...requiring anoe. than dividends paid within the year on policy and annuity contracts: Mutual flre lnsor . their members to make premium deposits to provide...to their policyholders, but shall return as taxable portions of the premium deposits as are retained by the companies income all income received by them...
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