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" To the result so obtained add unearned premiums on outstanding business at the end of the preceding taxable year and deduct unearned premiums on outstanding business at the end of the taxable year; (6) LOSSES INCURRED. — "Losses incurred" means losses... "
Federal Income Tax Problems --1922 - 477. lappuse
autors: Emerson Emanuel Rossmoore - 1922 - 541 lapas
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Cases Decided in the United States Court of Claims ... with ..., 133. sējums

United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 lapas
...Premiums earned on insurance contracts during the taxable year" means an amount computed as follows: From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year. For the purposes of this subsection, unearned premiums shall include life insurance reserves, as defined...
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Cases Decided in the United States Court of Claims ... with ..., 147. sējums

United States. Court of Claims, Audrey Bernhardt - 1962 - 712 lapas
...subsection (b) (5) defines "premiums earned on insurance contracts during the taxable year" as follows : From the amount of gross premiums written on insurance...premiums on outstanding business at the end of the taxaole year. There can be no doubt that commissions received from the Insurance Company of North America...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...earned on insurance contracts during the taxable year ' ' means an amount computed as follows : Prom the amount of gross premiums written on insurance...year on insurance contracts, computed as follows: result so obtained add all unpaid losses outstanding at the end of the taxable year and deduct unpaid...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
..."premiums earned on insurance contracts during the taxable year" means an amount computed as follows : From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; 250 Act of 1917. Act of 1916. Act of 1913. Act of 1924. Act of 1921. Act of 1918. (6) The term "losses...
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The Philosophy of Fire Insurance: Being a Compilation of the Writings of A ...

Albert Flandreau Dean - 1925 - 348 lapas
...rents. EARNED PREMIUMS. From the amount of gross premiums written on insurance contracts during the year, deduct return premiums and premiums paid for...on outstanding business at the end of the preceding year and deduct unearned premiums on outstanding business at the end of the year. NET PREMIUMS WRITTEN....
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
..."Premiums earned on insurance contracts during the taxable year " means an amount computed as fellows : From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; (6) LOSSES INCURRED. — " Losses incurred" means losses incurred dur ng the taxable year en insurance...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...Premiums earned on insurance contracts during the taxable year" means an amount computed as follows: From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; (6) LOSSES INCURRED. — "Losses incurred" means losses incurred during the taxable year on insurance contracts,...
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United States Code Annotated

United States - 1928 - 1164 lapas
...'premiums earned on insurance contracts during the taxable year' means an amount computed as follows: "From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; "(G) The term 'losses incurred' means losses incurred during the taxable year on insurance contracts,...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 lapas
...Premiums earned on insurance contracts during the taxable year " means an amount computed as follows : From the amount of gross premiums written on insurance...preceding taxable year and deduct unearned premiums oa outstanding business at the end of the taxable year ; <6) LOSSES INGUBKEB. — " Liosses incurred...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...EARNED.—"Premiums earned on insurance contracts during the taxable year" means an amount computed as follows: From the amount of gross premiums written on insurance...outstanding business at the end of the taxable year; (6) LOSSES INCURRED.—" Losses incurred " means losses incurred during the taxable year on insurance contracts,...
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