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" In case of insurance companies the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts... "
The Income Tax Law of the United States of America: Analyzed and Clarified - 118. lappuse
autors: Albert Henry Walker - 1913 - 132 lapas
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The Tribune Almanac and Political Register

Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - 1910 - 410 lapas
...insurance companies the sums than dividends, paid within the year on policy and annuity contracts and th addition. If any. required by law to be made within the year to reserve fund; ( the amount of Interest actually paid within the year on Its bonded or other in edness to an...
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Cases Argued and Adjudged in the Supreme Court of the United States, 244. sējums

United States. Supreme Court - 1917 - 780 lapas
...insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds." The italics indicate the particular words upon which the controversy turns; the question being whether,...
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Cases Decided in the Court of Claims of the United States, 58. sējums

United States. Court of Claims - 1924 - 792 lapas
...language for a deduction from the gross income of insurance companies organized in the United States, of " the net addition, if any, required by law to be made...within the- year on policy and annuity contracts." The defendant relied upon the above statute for authority to proceed as it did. The one question, and...
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The Federal Reporter: Cases Argued and Determined in the ..., 247-248. sējumi

1918 - 2074 lapas
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The Federal Reporter: Cases Argued and Determined in the ..., 251-252. sējumi

1918 - 2026 lapas
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The Federal Reporter

1925 - 1112 lapas
...of the output for the year for which the computation is made; and in case of insurance corn-panic» the net addition, if any, required by law to be made within the yetr to reserve funds and the »urns other than dindcndg paid tcithin the year on policy and annuity...
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Fire Insurance Laws, Taxes and Fees

1917 - 540 lapas
...employment in the business or trade; (a) * * *; (b) * * *, and (c) in the case of insurance companies, the net addition, if any, required by law to be made...the year on policy and annuity contracts : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...
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Transactions, 18. sējums

Actuarial Society of America - 1917 - 470 lapas
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Transactions, 13. sējums

Actuarial Society of America - 1912 - 452 lapas
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