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" Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such... "
Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961 - 86. lappuse
autors: United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 lapas
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Acts of the Honourable Commission of Government of Newfoundland

Newfoundland - 1922 - 320 lapas
...employee. (2) In computing net income no deduction shall be allowed in respect of: — (a) premiums paid on Life Insurance Policy covering the life of any officer...directly or indirectly a beneficiary under such policy; (b) any amount paid out for new buildings or for permanent improvements or betterments, made to increase...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (d) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. CREDITS ALLOWED. Sec 216. That for the purpose of the normal tax only there shall be allowed the following...
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Laws Passed at Session of the Legislative Assembly of the State of North Dakota

North Dakota - 1923 - 634 lapas
...been made. (4) Premiums paid on life insurance policies covering taxpayer's life, or the life of any employee, or of any person financially interested...directly or indirectly a beneficiary under such policy. Sec. 21. EXEMPTIONS.) (a) For the purpose of the tax on individuals, there shall be deducted from the...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 lapas
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United...
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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
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. SEC. 215. (b) Amounts paid under the laws of any State, Territory, District of Columbia, ITEMS NOT...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...allowance is or has been made; or (4) Premiums paid on any life insurance policy covering the life of of any officer or employee, or of any person financially...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United...
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Cases on Federal Taxation, 1. sējums

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...property or in making good the exhaustion thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering...directly or indirectly a beneficiary under such policy. (b) Amounts paid under the laws of any State, Territory, District of Columbia, possession of the United...
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