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" Amounts returned where the amount is not fixed in the insurance contract but depends on the experience of the company or the discretion of the management shall not be included in return premiums but shall be treated as dividends to policyholders under... "
Tax Formula for Life Insurance Companies: Hearings Before the Committee on ... - Page 6
by United States. Congress. Senate. Committee on Finance - 1959 - 704 pages
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United States Code, Volume 2

United States - 1964 - 1098 pages
...premiums paid or Incurred for reinsurance. Amounts returned where the amount is not fixed in the insurance contract but depends on the experience of the company...management shall not be included in return premiums but shall be treated as dividends to policyholders under paragraph (2). (2) Dividends to policyholders....
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United States Code, Volume 3

United States - 1953 - 1744 pages
...reinsurance. Amounts returned where the amount is not fixed in the insurance contract but depends upon or revoke, or where the decedent relinquished any such power in contemplation of his but shall be treated as dividends to policyholders under paragraph (3) ; (3) Dividends to policyholders....
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Revenue Act of 1942. Hearings ... on H.R. 7378

United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 pages
...204 (5). Amounts returned where the amount is not fixed in the Insurance contract but depends upon the experience of the company or the discretion of...management shall not be included in return premiums but shall be treated as dividends to policyholders under paragraph (4) (D). (See. 207 (b) (5), second...
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Revenue Act of 1942: Hearings Before the Committee on Finance ..., Volume 2

United States. Congress. Senate. Committee on Finance - 1942 - 1092 pages
...204 (5). Amounts returned where the amount is not fixed In the insurance contract but depends upon the experience of the company or the discretion of...management shall not be included in return premiums but shall be treated as dividends to policyholders under paragraph (4) (D). (Sec. 207 (b) (5), second...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...reinsurance. Amounts returned where the amount is not fixed in the insurance contract but depends upon the experience of the company or the discretion of...management shall not be included in return premiums but shall be treated as dividends to policyholders under paragraph (3); Sec. 207. (b) (3) Dividends...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 438 pages
...of amounts of premiums or other consideration returned to another life insurance company in respect of reinsurance ceded, amounts returned where the amount...premiums. (2) Decreases in certain reserves. Each net decrease in reserves which is required by section 810 or 811 (b) (2) to be taken into account for...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 748 pages
...of amounts of premiums or other consideration returned to another life Insurance company In respect of reinsurance ceded, amounts returned where the amount...premiums. (2) Decreases in certain reserves. Each net decrease In reserves which Is required by section 810 or 811 (b) (2) to be taken Into account for...
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The Code of Federal Regulations of the United States of America

1966 - 396 pages
...of amounts of premiums or other consideration returned to another life insurance company in respect of reinsurance ceded, amounts returned where the amount...return premiums. (2) Decreases in certain reserves. Kach net decrease in reserves which is required by section 810 or 811(b) (2) to be taken Into account...
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The Code of Federal Regulations of the United States of America

1985 - 548 pages
...distributions to policyholders in their capacity as such. The term includes amounts returned to policyholders where the amount is not fixed in the contract but...of the company or the discretion of the management. In general, any payment not fixed in the contract which is made with respect to a participating contract...
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The Code of Federal Regulations of the United States of America

1997 - 732 pages
...distributions to policyholders in their capacity as such. The term includes amounts returned to policyholders where the amount is not fixed in the contract but...of the company or the discretion of the management. In general, any payment not fixed in the contract which is made with respect to a participating contract...
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