| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...paragraph (1) of thia subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof ; (3) MUTUAL INSURANCE COMPANIES OTHER THAN LIFE AND MARINE. — In the case... | |
| United States. Internal Revenue Service - 1936 - 604 lapas
...paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof; (3) MUTUAI, INSURANCE COMPANIES OTHEB THAN IJFE AND MABirva — In the case... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...paragraph ( 1 ) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof ; (3) MUTUAL INSUEANCE COMPANIES OTHEE THAN LIFE AND MAEINE. — In the case... | |
| United States - 1939 - 780 lapas
...paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof; (3) MUTUAL INSURANCE COMPANIES OTHER THAN LIFB AND MARINE. — In the case... | |
| 1920 - 1042 lapas
...except that: (1) In the case of life insurance companies there shall not be "included in gross incpme such portion of any actual premium received from any individual policyholder as is paid back or credited to or treated as an abatement of premium of such policyholder within the taxable... | |
| 1919 - 710 lapas
...insurance companies and mutual marine insurance companies, contained, in the latter proviso, the following: "And life insurance companies shall not include as...of any actual premium received from any individual policy holder as shall have been paid back or credited to such individual policy holder, or treated... | |
| 1939 - 1030 lapas
...paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof; (3) MUTUAL iNSURANCE COMPANiES OTHER THAN LIFE AND MARINE. In the case of... | |
| 1940 - 1806 lapas
...paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to pollcyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof; (3) Mutual insurance companies other than life and marine. — In the case... | |
| United States. Board of Tax Appeals - 1939 - 1702 lapas
...paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof; (3) MUTUAL INSURAXCB COMPANIES OTHER THAN LIFB AND MARINE. — In the case... | |
| 1941 - 1688 lapas
...paragraph (1) of this subsection, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof: (3) Mutual insurance companies other than life and marine. In the case of... | |
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