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" ... 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... "
Law and Regulations Relative to the Tax on Income of Individuals ... - 19. lappuse
autors: United States - 1914 - 127 lapas
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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
...a reasonable allowance for depreciation of property, if any, and in the case of 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...
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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
...insurance companies organized in the United States, of " the net addition, if any, required by law to be made within the year to reserve funds and the sums...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

1925 - 1112 lapas
...and the »urns other than dindcndg paid tcithin the year on policy and annuity contracts: Provided, that mutual fire insurance companies requiring their...deposits to provide for losses and expenses shall not return as income any portion of the premium dereturn as taxable income all income received by them...
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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: 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
...* * *, and (c) in the case of insurance companies, the net addition, if any, required by law to be made within the year to reserve funds and the sums...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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Fire Insurance Laws, Taxes and Fees

1913 - 502 lapas
...a reasonable allowance for depreciation of property, if any, and in the case of 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; (third)...
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