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" ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium... "
The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ... - 136. lappuse
autors: George Fox Tucker - 1913 - 271 lapas
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Cases Decided in the Court of Claims of the United States, 66. sējums

United States. Court of Claims - 1929 - 868 lapas
...the probable reason for the permitted noninclusion in the net income of a life insurance company of ' such portion of any actual premium received from any...of such individual policyholder, within such year.' Here it is insisted that within thq meaning of the quoted provision each deferred dividend policyholder's...
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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

1925 - 1112 lapas
...deductions paid npon such amounts between the ascertainment thereof and the payment thereof and Ii/е insurance companies shall not include as income in any year such- portion of any actual who survives the distribution period and premium received- from any individual policy- keeps up his...
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Fire Insurance Laws, Taxes and Fees

1917 - 540 lapas
...account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof, and life insurance...of such individual policyholder, within such year : "Third. The amount of interest paid within the year on its indebtedness (except on indebtedness incurred...
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Transactions, 18. sējums

Actuarial Society of America - 1917 - 470 lapas
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Transactions, 21. sējums

Actuarial Society of America - 1920 - 674 lapas
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 lapas
...of premiums previously paid by them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance...of such individual policyholder, within such year; and in case of a corporation, joint-stock company or association, or insurance company, organized under...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 lapas
...of premiums previously paid by them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance...of such individual policyholder, within such year; (third) the amount of interest accrued and paid within the year on its indebtedness to an amount of...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 lapas
...of premiums previously paid by them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance...of such individual policyholder, within such year; (third) the amount of interest accrued and paid within the year on its indebtedness to an amount of...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 lapas
...of premiums previously paid by them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance...premium of such individual policyholder, within such yetir; and in case of a corporation, joint-stock company or association, or insurance company, organized...
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