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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 Taxation of Corporations in New York: With Forms, and an Appendix ... - Page 500
by Henry Montefiore Powell, Martin Saxe - 1914 - 596 pages
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...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

1925 - 1112 pages
...amounts between the ascertainment thereof and the payment thereof and Ii/ะต 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 pages
...amounts between the ascertainment thereof and the payment thereof, and life insurance companies shall not include as income in any year such portion of...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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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 292 pages
...amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of...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 pages
...amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of...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 pages
...amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of...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 pages
...amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of...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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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 pages
...amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of...have been paid back or credited to such individual pollcyholder, or treated as an abatement of premium of such individual policyholder, within such year;...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 pages
...amounts between the ascertainment thereof and the payment thereof, and life insurance companies shall not include as income in any year such portion .of...individual policyholder as shall have been paid back or 121 credited to such individual policyholder, or treated as an abatement of premium of such individual...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any individual pollcyholder as shall bave been paid back or credited to such individual policyholder, or treated as...
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