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" ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof... "
Law and Regulations Relative to the Tax on Income of Individuals ... - 17. lappuse
autors: United States - 1914 - 127 lapas
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The Federal Reporter: Cases Argued and Determined in the ..., 247-248. sējumi

1918 - 2074 lapas
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Fire Insurance Laws, Taxes and Fees

1917 - 540 lapas
...hail, cyclone or fire insurance companies. It permitted mutual fire and marine companies to deduct from gross income amounts repaid to policyholders on account of premiums previously paid, and interests upon such amounts. Tax statements were required to be filed on or before March 1, 1917,...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 lapas
...and reinsurance reserves: Provided furtlier, That mutual marine insurance companies shall include in their return of gross income gross premiums collected...ascertainment thereof and the payment thereof and life insurtuice companies shall not include as income in any year such portion of any actual premium received...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 292 lapas
...and reinsurance reserves: Provided further, that mutual marine insurance companies shall include in their return of gross income gross premiums collected...them and interest paid upon such amounts between the ascertaimnent thereof and the payment thereof and life insurance companies shall not include as income...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 lapas
...and reinsurance reserves: Provided further, That mutual marine insurance companies shall include in their return of gross income gross premiums collected...for reinsurance, but shall be entitled to include in dednctions from gross income amounts repaid to policyholders on account of premiums previously paid...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 lapas
...and reinsurance reserves: Provided further, That mutual marine insurance companies shall include in their return of gross income gross premiums collected...for reinsurance, but shall be entitled to include in the deductions from gross income amounts repaid to policyholders 'on account of premiums previously...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 lapas
...and reinsurance reserves: Provided further, That mutual marine insurance companies shall include in their return of gross income gross premiums collected...for reinsurance, but shall be entitled to include in the deductions from gross income amounts repaid to policyholders on account of premiums previously...
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Federal Income Tax Law Affecting Individuals and Corporations with an ...

Luther F. Speer - 1914 - 128 lapas
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War Revenue and Income Tax Guide for 1915

Elias Heckman Henderson - 1914 - 346 lapas
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 lapas
...and reinsurance reserves : Provided further, That mutual marine insurance companies shall include in their return of gross income gross premiums collected...upon such amounts between the ascertainment thereof nnd the payment thereof and life insurance companies shall not include as income in any year such portion...
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